Sales and Use Tax Rates on Clothing and Footwear Effective October 1, 2010
Sales tax clothing exemption for the period October 1, 2010, through March 31, 2011, the exemption from New York State sales tax for clothing and footwear under $110 has been eliminated.
Therefore, beginning October 1, 2010, clothing and footwear costing less than $110 will be subject to the 4% New York State sales and use tax and, if applicable, the ⅜% tax in the Metropolitan Commuter Transportation District (MCTD). The MCTD consists of the city of New York and the counties of Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk, and Westchester.
Local sales taxes are not affected. This means:
For jurisdictions that did not enact an exemption from the local sales tax, all sales of clothing and footwear are subject to the full state and local sales tax. Report sales in these jurisdictions on the jurisdiction line on the sales tax return (Form ST-100, New York State and Local Quarterly Sales and Use Tax
Return, Form ST-101, New York State and Local Annual Sales and Use Tax Return, or Form ST-810, New York State and Local Quarterly Sales and Use Tax Return for Part-Quarterly (Monthly) Filers). For jurisdictions that did enact an exemption from the local sales tax, sales of eligible clothing and footwear costing less than $110 are still exempt from local sales tax, but are subject to the 4% state sales tax (and ⅜% MCTD sales tax, if applicable. If the jurisdiction is outside the MCTD, report these sales on the New York State only 4% line on page 2 of the sales tax return (Forms ST-100, ST-101, or ST-810). If the jurisdiction is within the MCTD, report these sales on the New York State/MCTD 4⅜% line on page 3 of the sales tax return. Schedule H, Report of Clothing and Footwear Sales Eligible for Exemption, cannot be used for the period October 1, 2010, through March 31, 2011.
Use this publication 718-C 9/10 to determine the applicable sales tax rates in eachcounty and city that imposes sales tax.
