Bill > A04233

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. Specifically, the legislation modifies an existing provision in the tax code that provides a sales tax exemption for clothing and footwear items priced below a certain threshold. Under the proposed change, consumers would not have to pay sales tax on clothing or shoes that cost less than $200, which is an increase from the current $110 limit. The bill is designed to provide some financial relief to consumers by expanding the tax-free threshold for clothing purchases. The amended law will take effect on September 1, 2025, giving retailers and tax authorities time to prepare for the change. This type of exemption is often aimed at making essential items more affordable for residents, particularly those with lower incomes.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A4233