Bill > S02390

This bill amends the New York State tax law to increase the tax exemption amount for clothing and footwear from $110 to $200 per article or pair. Currently, clothing and footwear items priced below $110 are exempt from sales tax, and this legislation would raise that threshold to $200, meaning consumers would not have to pay sales tax on clothing or footwear items that cost less than $200. The change aims to provide consumers with additional tax relief when purchasing clothing and shoes, potentially making these essential items more affordable. The bill specifies that this new tax exemption will take effect on September 1, 2025, giving retailers and tax authorities time to prepare for the updated sales tax regulation. This modification applies to each individual article of clothing, pair of shoes, or footwear item, and also includes components used in making or repairing clothing.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/S2390