Back to School: NY Tax Exemption for Shoes, Clothing under $110

The New York State Department of Taxation and Finance wants to help kick off the back to school shopping season by reminding residents that qualifying clothing and footwear purchases are exempt from New York sales tax year-round.

While many states offer “sales tax holidays” leading up to the school year, New York has a constant exemption from the State’s 4 percent sales tax on items of clothing and footwear sold for less than $110, officials pointed out.

“The back to school shopping season is underway and, in New York State, every day is a sales tax holiday with shoppers getting a break on clothing and footwear items sold for under $110,” New York State Commissioner of Taxation and Finance Jerry Boone said in a prepared statement. “This exemption leads to big savings for parents and consumers leading up to the school year and year-round.”

For more information:

• Exemption on clothing and footwear
• College textbook exemption

The state exemption alone saves New York shoppers more than $876 million annually.

Course textbooks purchased by college students are also exempt from New York State and local sales and use taxes. This exemption is also available throughout the year.

Purchases can be made from any bookstore, including college or university bookstores, by mail order, over the internet or by other means.