In New York State, qualifying clothing and footwear purchases are exempt from state sales tax year-round. Many states offer sales-tax breaks leading up to the school year, but in New York State clothing and footwear are always exempt from the state’s 4-percent sales tax when they are sold for less than $110.

Clothing and footwear items sold for less than $110 are also exempt from local sales tax year-round in New York City and eight counties, which does not include Albany County. In 2017, the state exemption alone is expected to save New York shoppers more than $900 million, according to a release from the state’s Department of Taxation and Finance; savings from the combined state and local sales tax exemptions are about $1.3 billion annually.

According to a bulletin from the department, these clothes are exempt: aerobic clothing; athletic uniforms or clothing (but not equipment such as mitts, helmets, and pads); bathing suits; blouses; boots (climbing, fishing, riding, ski, waders); coats and wraps; dresses; hats; hosiery; slacks; shirts; shoes (ballet, bicycle, bowling, cleated, football, golf, jazz, soccer, etc.); sleepwear; and underwear.

The exemption also applies to most fabric, thread, yarn, buttons, snaps, hooks, zippers, and similar items that are used to make or repair exempt clothing and become a part of the exempt clothing. However, such items are not exempt if they are made from pearls, precious or semi-precious stones, jewels or metals, or imitations thereof, even if the item sells for less than $110.

Course textbooks — when full-time or part-time college students purchase them — are also exempt from New York State and local sales and use taxes throughout the year.

Students may make qualifying purchases from any bookstore (including college or university bookstores), by mail order, or over the internet. If sales tax is erroneously charged, students can file Form AU-11 to receive a sales tax refund on the purchase.