Bill > S01442

This bill amends the New York state tax law by increasing the tax exemption amount for clothing and footwear from $110 to $250 per article. Currently, clothing and footwear items that cost less than $110 are exempt from sales tax, and this bill raises that threshold to $250, meaning that any clothing or footwear item purchased for $250 or less will not be subject to sales tax. The change aims to provide consumers with additional tax relief when purchasing everyday clothing and shoes, potentially making these essential items more affordable for New York residents. The bill specifies that the exemption applies to each article of clothing, pair of shoes, or footwear item, and includes components used to make or repair clothing. The amendment will take effect immediately upon becoming law, providing an instant benefit to consumers at the point of purchase.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/S1442