Is clothing taxed in New York?
Quick answer
Only above the cap. Clothing under $110 per item is exempt in New York; anything priced above that is taxed.
Clothing and footwear under $110 per item are exempt from the 4% state rate. Local exemption depends on the county — New York City exempts it, many counties do not.
Rule summary
How New York treats each category.
| Everyday clothing and footwear | Exempt under $110 per item |
|---|---|
| Accessories, jewelry, handbags | Taxable in nearly every state, including exemption states |
| Sports and protective equipment | Taxable — treated as equipment, not clothing |
| Sales tax holiday | None |
Source: New York State Department of Taxation and Finance · rates as published for 2026
This page summarizes the general rule. Every state writes exceptions for specific products, and local jurisdictions can differ from the state treatment. Confirm your situation with the New York State Department of Taxation and Finance or a tax professional before relying on it for filing.
Combined rates in New York
What a taxable purchase actually costs in New York.
Frequently asked
Answers pulled from the same rule set.
- Is clothing taxed in New York?
- Only above the cap. Clothing under $110 per item is exempt in New York; anything priced above that is taxed.
- Are shoes taxed in New York?
- Footwear follows the clothing rule: exempt up to $110 per pair, taxable above it.
More New York guides
Other New York rules that change the total.