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Sales and use tax - Government of New York

    https://www.tax.ny.gov/bus/st/stidx.htm
    Sales tax applies to retail sales of certain tangible personal property and services. Use tax applies if you buy tangible personal property and services outside the state and use it within New York State. For information on the Oneida Nation Settlement Agreement, see Oneida Nation Settlement Agreement. Sales tax rates and identifying the correct local taxing jurisdiction

Lists of Exempt and Taxable Clothing, Footwear, and Items ...

    https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/clothing_chart.htm
    Mar 10, 2014 · 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.

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