For savvy shoppers across the five boroughs and beyond, New York State offers a permanent break on clothing and footwear: no state sales tax on items priced under $110 each. This isn’t a limited-time sale or a seasonal gimmick—it’s a year-round policy backed by the New York State Department of Taxation and Finance, effective through 2026 and beyond. Whether you’re updating your wardrobe for a World Cup watch party or just stocking up on basics, knowing the ins and outs can save you real money.
How the Exemption Works
The rule is simple: each individual item of clothing or footwear with a price tag below $110 is exempt from the 4% state sales tax. That means a $100 pair of sneakers or a $50 jacket won’t trigger the tax. But if a single item costs $110 or more, the entire amount is taxed—not just the portion above the threshold. So check the unit price on the tag before you head to the register. For example, buying three shirts at $100 each keeps each piece under the limit, and you pay no state tax on any of them. But a single $120 coat? You’ll pay the full 4% on the whole price.
Local Taxes: Not All Counties Are Equal
Here’s where it gets interesting for bicultural shoppers. While the state exemption is uniform, local jurisdictions can add their own sales taxes. In New York City, Monroe County, and Dutchess County, the local rate is 0%, so your purchase is completely tax-free. But head to Albany, Erie, Westchester, or Rockland counties, and you’ll still owe a local tax ranging from 3% to 4.875%—even on items under $110. That means a $90 pair of jeans in Buffalo might cost you an extra $3.60 or so. Always check the county’s rate before you shop, especially if you’re crossing boroughs or visiting from out of state.
What’s Excluded? The Fine Print
Not everything you wear qualifies. The exemption applies strictly to clothing and footwear. Accessories like jewelry, watches, bags, purses, wallets, and non-prescription sunglasses are always taxable, no matter their price. Costumes, rented formal wear, and uniforms also don’t make the cut. And if you’re buying protective gear for sports—helmets, shoulder pads, ice skates, roller skates—those are taxed too. The New York State Tax Bulletin ST-530 spells it all out. So if you’re grabbing a luxury handbag or a pair of skates for the rink, expect to pay the full tax.
Why This Matters for Latino Shoppers
For Latino families in New York—whether you’re from the Dominican Republic, Puerto Rico, México, or Colombia—every dollar counts. This exemption helps stretch budgets, especially when buying school uniforms, work attire, or outfits for family gatherings. And with the 2026 World Cup bringing fans from across the Americas to the city, knowing how to save on gear and clothing is a smart move. Just remember: the $110 cap hasn’t changed in years, and while there have been legislative efforts to raise it for inflation, those bills remain stalled. So for now, stick to items under that limit to keep your shopping tax-free.
One more tip: if you’re shopping online from a New York-based retailer, the same rules apply—as long as the item ships to a New York address. And if you’re visiting from another state, you won’t get a refund on the local tax, but the state exemption still stands. So plan your purchases, check the tags, and enjoy the savings. After all, un peso ahorrado es un peso ganado.


