Lists of Exempt and Taxable Clothing, Footwear, and Items Used to Make or Repair Exempt Clothing

Tax Bulletin ST-530 (TB-ST-530)

Issue Date: April 21, 2023

Clothing, footwear, and items used to make or repair exempt clothing sold for less than $110 per item or pair are exempt from the New York State 4% sales tax, the local tax in localities that provide the exemption, and the ⅜% Metropolitan Commuter Transportation District (MCTD) tax within exempt localities in the MCTD. See Publication 718-C, Sales and Use Tax Rates on Clothing and Footwear, for:

• a listing of local jurisdictions that provide the exemption; and
• a listing of local jurisdictions that do not provide the exemption, along with their applicable tax rates.

Below, is an alphabetical list of examples of clothing, footwear, and items used to make or repair exempt clothing. To check whether a particular item is taxable or exempt, scan the list for your item or choose the letter that begins the name of item.

• A
• B
• C
• D
• E
• F
• G
• H
• I
• J
• K
• L
• M
• P
• R
• S
• T
• U
• W
• Y

A

• Aerobic clothing: exempt
• Antique clothing (collectible, not for wear): taxable
• Antique clothing (for wear): exempt
• Aprons: exempt
• Arm warmers: exempt
• Athletic supporters: exempt
• Athletic or sport uniforms or clothing (but not equipment such as mitts, helmets and pads): exempt

B

• Bandannas: exempt
• Barrettes: taxable
• Bathing caps: exempt
• Bathing suits: exempt
• Beach caps and coats: exempt
• Belt buckles: exempt
• Belts/suspenders: exempt
• Bibs (baby): exempt
• Blouses: exempt
• Bobby pins: taxable
• Boots (climbing, fishing, riding, ski, waders): exempt
• Bridal gowns and veils (unless rented): exempt

C

• Caps: exempt
• Coats and wraps: exempt
• Corset laces: exempt
• Costumes: taxable
• Coveralls: exempt
• Crib blankets: taxable

D

• Dress shields: exempt
• Dresses: exempt

E

• Ear muffs: exempt
• Elastic ponytail holders: taxable

F

• Formal clothing (unless rented): exempt
• Fur clothing: exempt

G

• Garters/garter belts: exempt
• Girdles: exempt
• Gloves (batting, bicycle, dress [unless rented], garden, golf, ski, tennis, work): exempt
• Goggles (nonprescription): taxable
• Graduation caps and gowns (unless rented): exempt
• Gym suits: exempt

H

• Hair bows: taxable
• Hair clips: taxable
• Handbags and purses: taxable
• Hand muffs: exempt
• Handkerchiefs: exempt
• Hats: exempt
• Headbands: taxable (sweatbands are exempt)
• Helmets (sport, motorcycle, bicycle, etc.): taxable
• Hosiery (panty hose, peds, etc.): exempt

I

• Ice skates: taxable
• In-line skates: taxable
• Insoles: exempt

J

• Jeans: exempt
• Jewelry: taxable
• Jogging suits: exempt

K

Key cases: taxable

L

• Lab coats: exempt
• Leg warmers: exempt
• Leotards: exempt
• Lingerie: exempt

M

Mitts (baseball fielder's glove, hockey, etc.): taxable

P

• Pajamas: exempt
• Pants (slacks, jeans, etc.): exempt
• Party costumes: taxable
• Personal flotation devices: taxable
• Ponchos: exempt
• Prom dress (unless rented): exempt
• Protective masks (athletic, sport, or occupational): taxable

R

• Rain wear: exempt
• Receiving blankets: exempt
• Religious clothing: exempt
• Rented uniforms (unless formal wear/costume): exempt
• Riding pants: exempt
• Robes: exempt
• Roller skates: taxable

S

• Safety glasses (nonprescription): taxable
• Scarves: exempt
• Scout uniforms: exempt
• Sewing accessories (not an integral part of clothing, such as chalk, instruction books, knitting needles, measuring tapes, needles, patterns, scissors, pins, thimbles): taxable
• Shawls and wraps: exempt
• Shin guards and padding: taxable
• Shirts: exempt
• Shoes (ballet, bicycle, bowling, cleated, football, golf, jazz/dance, soccer, track, etc.): exempt
• Shoe inserts: exempt
• Shoe laces: exempt
• Shoulder pads for dresses, jackets, etc. (but not athletic or sport protective pads): exempt
• Shoulder pads for football, hockey, etc.: taxable
• Shower caps: exempt
• Ski masks: exempt
• Sleepwear: exempt
• Slippers: exempt
• Sneakers: exempt
• Socks: exempt
• Sports clothing and uniforms (but not equipment such as mitts, helmets, and pads): exempt
• Stockings: exempt
• Sunglasses: taxable
• Support hosiery: exempt
• Suspenders: exempt
• Sweat bands: exempt
• Sweat suits: exempt

T

• Ties/neckwear: exempt
• Tights: exempt
• Tuxedos (unless rented): exempt

U

• Umbrellas: taxable
• Underwear: exempt
• Uniforms (occupational, military, scouting, sport): exempt

W

• Wallets: taxable
• Watch bands: taxable
• Watches: taxable
• Wet and dry suits: exempt
• Wigs: taxable

Y

• Yard goods and notions (fabric, thread, yarn, buttons, snaps, hooks, zippers and like items used or consumed to make or repair exempt clothing which become a physical component part of the clothing): generally exempt

See also Tax Bulletin Clothing and Footwear Exemption (TB-ST-122).

Note: A Tax Bulletin is an informational document designed to provide general guidance in simplified language on a topic of interest to taxpayers. It is accurate as of the date issued. However, taxpayers should be aware that subsequent changes in the Tax Law or its interpretation may affect the accuracy of a Tax Bulletin. The information provided in this document does not cover every situation and is not intended to replace the law or change its meaning.