Bill > S03727

This bill amends New York state tax law to provide a sales tax exemption for all clothing and footwear sold in New York City, regardless of the item's price. Currently, the law exempts clothing and footwear priced under $110, but this bill would eliminate the price restriction for New York City, meaning that all clothing, footwear, and items used to make or repair clothing would be exempt from state and local sales taxes in cities with a population of one million or more (which effectively means New York City). The exemption applies to both the clothing/footwear itself and any materials that become a physical component of the clothing during manufacture or repair. The bill will take effect on the first day of January following its passage into law, providing a potentially significant financial benefit to consumers and businesses in New York City by reducing the cost of clothing and related items.

Government Affairs

https://www.nysenate.gov/legislation/bills/2025/S3727