Instructions For Form St-141 - Individual Purchaser'S Periodic Report Of Sales And Use Tax - New York State Department Of Taxation And Finance Page 4
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4Page 4 of 4 ST-141-I (8/06)
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Local Sales and Use Tax Rates on Clothing and Footwear
Effective for temporary exemption period and beginning April 1, 2006
Local tax rates are shown below for jurisdictions that imposed tax on purchases of clothing and footwear costing less than $110 per item,
excluding shipping and handling, during the period on or after January 30, 006, and before February 6, 006, or on or after April 1, 006.
Use these rates for your entries in the worksheets on Form ST-141.
If the rate for your locality is 0, no state or local tax is due on clothing and footwear costing less than $110 purchased during that period.
1/30 – /5
4/1 – 11/30
1/30 – /5
4/1 – 11/30
Tax rate
Tax rate
Tax rate
Tax rate
Taxing jurisdiction
Taxing jurisdiction
%
%
%
%
Albany County
0
4
Onondaga County
0
4
Allegany County
0
4½
Ontario County
0
3
/
3
1
8
Broome County
0
0
Orange County
4
1
/
4
1
/
5
8
8
Cattaraugus County (outside the following)
0
4
Orleans County
0
4
Olean (city)
0
4
Oswego County (outside the following)
0
4
6
Salamanca (city)
0
4
Fulton (city)
4
4
Cayuga County (outside the following)
0
4
Oswego (city)
0
4
Auburn (city)
0
4
Otsego County
0
4
Chautauqua County
0
0
Putnam County
3
3
7
/
7
/
8
8
Chemung County
0
4
Rensselaer County
0
0
Chenango County (outside the following)
0
0
Rockland County
0
4
Norwich (city)
0
0
St. Lawrence County
0
3
Clinton County
0
3¾
Saratoga County (outside the following)
0
3
Columbia County
0
0
Saratoga Springs (city)
0
3
Cortland County
0
4
Schenectady County
0
4
Delaware County
0
0
Schoharie County
0
4
Dutchess County
0
0
Schuyler County
0
0
5
Erie County
0
4¾
Seneca County
0
4
Essex County
0
3¾
Steuben County (outside the following)
0
4
Franklin County
0
4
Corning (city)
0
4
4
Fulton County (outside the following)
0
4
Hornell (city)
0
4
Gloversville (city)
0
4
Suffolk County
0
4
/
8
5
8
Johnstown (city)
0
4
Sullivan County
0
3½
Genesee County
0
4
Tioga County
0
0
Greene County
0
0
Tompkins County (outside the following)
0
4
Hamilton County
0
0
Ithaca (city)
0
4
Herkimer County
0
4
Ulster County
0
4
Jefferson County
0
3¾
Warren County (outside the following)
0
3
Lewis County
3¾
3¾
Glens Falls (city)
0
3
Livingston County
0
4
Washington County
0
3
Madison County (outside the following)
0
0
Wayne County
0
0
Oneida (city)
0
2
Westchester County (outside the following)
3
/
3
/
3
3
8
8
Monroe County
0
4
Mount Vernon (city)
4
/
4
/
3
3
8
8
Montgomery County
0
4
New Rochelle (city)
4
/
4
/
3
3
8
8
Nassau County
4
/
4
/
White Plains (city)
3
/
3
/
5
5
7
7
8
8
8
8
New York City
0
0
Yonkers (city)
4
3
/
4
3
/
1
8
8
Niagara County
0
4
Wyoming County
0
4
Oneida County (outside the following)
0
5
Yates County
0
4
7
Rome (city)
0
5
7
Sherrill (city)
0
4
7
Utica (city)
1½
5
7
1 Sales of clothing and footwear costing less than $110 per item or pair, excluding shipping and handling, made in New York City from January 1, 2006, through January 29,
2006, and from February 6, 2006, through March 31, 2006, are exempt from the 4% New York City local tax, but remain subject to the 4% statewide tax and the ⅜% tax
imposed in the Metropolitan Commuter Transportation District.
2 In Chautauqua County, from March 1, 2006, through March 31, 2006, all sales of clothing and footwear, regardless of price, were exempt from the local tax, but subject to the
4% state tax. From April 1, 2006, through August 31, 2006, sales of clothing and footwear costing less than $110 are fully exempt from tax, but sales of clothing and footwear
costing $110 or more are subject to the 4% state tax. Beginning September 1, 2006, sales of clothing and footwear costing less than $110 are fully exempt from tax, but sales
of clothing and footwear costing $110 or more are fully taxable.
3 The cities of Canandaigua and Geneva, located in Ontario County, repealed their local sales and use tax effective March 1, 2006, but remain subject to the Ontario County local
tax rate, which was 3% from April 1, 2006, through August 31, 2006.
4 The local tax rate for Franklin County for clothing and footwear costing less than $110 was 3% from April 1, 2006, through May 31, 2006.
5 Sales of clothing and footwear costing less than $110 made in Broome County and Schuyler County were subject to the 4% local sales tax from April 1, 2006, through May 31, 2006.
6. The local tax rate in the city of Olean for clothing and footwear costing less than $110 was 2½% from April 1, 2006, through May 31, 2006.
7. The local tax rate for Oneida County, including the cities of Rome and Utica, was 5½% from April 1, 2006, through August 31, 2006. The local tax rate for the city of Sherrill,
also located in Oneida County, was 4½% for the same period.
8. The local tax rate in the city of Gloversville, located in Fulton County, was 2% from April 1, 2006, through August 31, 2006.
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