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Department of Taxation and Finance

Take Advantage of Black Friday Savings with NYS Sales Tax Exemptions Holiday shoppers are never charged NYS sales tax on clothing and footwear sold for less than $110

For Release: Immediate,

For press inquiries only, contact: James Gazzale, 518-457-7377

Black Friday Photo

The New York State Department of Taxation and Finance is reminding holiday shoppers of the tax breaks on purchases of clothing and footwear sold for less than $110.

“The holiday shopping season is always a bit more affordable in New York State thanks to the year-round sales tax exemption on clothing and footwear items sold for less than $110,” said Acting Commissioner Nonie Manion. “These savings on sales tax can add up and make a difference during the holiday rush.”

Sales tax exemption on clothing and footwear

Every day is a sales tax holiday in New York State. Qualifying clothing and footwear purchases are always exempt from the state’s 4% sales tax when they are sold for less than $110.

They’re also exempt from local sales tax year-round in New York City and the eight counties listed below. If a locality doesn’t provide the exemption, tax will be charged at the local rate only.

In 2018, the state exemption alone is expected to save New York shoppers more than $850 million. Savings from the combined state and local sales tax exemptions are about $1.3 billion annually.

New York City and the following counties don’t charge sales tax on clothing and footwear purchases under $110:

  • Chautauqua
  • Chenango
  • Columbia
  • Delaware
  • Greene
  • Hamilton
  • Tioga
  • Wayne

For more information

Clothing and Footwear Exemption

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Updated: