Instructions For Form St-102-A New York State And Local Annual Sales And Use Tax Return For A Single Jurisdiction Page 7

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ST-102.1-A
New York State Department of Taxation and Finance
(2/06)
For the periods:
August 30, 2005, through September 5, 2005
January 30, 2006, through February 5, 2006
A06
Sales and Use Tax Exemption on Clothing and Footwear
Use this form only to find your jurisdiction code and rate of tax for the periods August 30, 2005, through
September 5, 2005, and January 30, 2006, through February 5, 2006.
The following items are not eligible for exemption:
General
• Clothing and footwear that sold for $110 or more per item.
Use Form ST-102.1-A if you file Form ST-102-A, New York
• Costumes or rented formal wear.
State and Local Annual Sales and Use Tax Return for a Single
• Items made from pearls, precious or semi-precious stones,
Jurisdiction, and you sold any clothing or footwear eligible for
jewels, or metals, or imitations thereof, that are used to make or
exemption from the state sales and use tax during the periods
repair clothing eligible for exemption.
Tuesday, August 30, 2005, through Monday, September 5,
• Athletic equipment.
2005, and Monday, January 30, 2006, through Sunday,
February 5, 2006. Use Form ST-102.1-A to find your jurisdiction
• Protective devices, such as motorcycle helmets.
code and rate of tax.
Local taxing jurisdictions in the state also may elect to exempt
sales of eligible clothing and footwear from their local tax rate.
Clothing and footwear eligible for exemption means clothing and
See Part 2 on page 2 for a listing of the jurisdictions and codes for
footwear for humans that sold for less than $110 per item and was
reporting sales of eligible clothing in those jurisdictions that enacted
exempt from the 4% state sales and use tax.
exemptions.
Items eligible for exemption include athletic clothing, as well as
If a local jurisdiction does not elect to exempt these sales, tax will
fabric, thread, yarn, buttons, snaps, hooks, zippers, and other items
be charged at the local rate only.
used to make or repair clothing, that became part of the clothing.
Sales of clothing and footwear not eligible for exemption are
subject to both state and local taxes and must be reported for the
appropriate jurisdiction on Form ST-102-A.
Part 1 — For jurisdictions that impose the local tax
For sales made in jurisdictions that charge the local tax, use the chart below to find the jurisdiction code and rate of tax that is due on sales
of eligible clothing and footwear that sold for less than $110. If you made sales of clothing and footwear that sold for $110 or more in any of
these localities, report these sales at the full state and local rate for the appropriate jurisdiction on Form ST-102-A.
Taxing jurisdiction
Taxing jurisdiction
Jurisdiction
Tax
Jurisdiction
Tax
code
rate
code
rate
Lewis County
LE H2313
3¾%
Putnam County (8/30/05 - 8/31/05)
PU H3705
3
/
%
3
8
Nassau County
NA H8277
4
/
%
5
Putnam County (9/1/05 - 9/5/05 and 1/30/06 - 2/5/06)
PU H3706
3
/
%
7
8
8
Oneida County — outside the following, see Part 2
/
Westchester County (outside the following)
WE H5545
3
3
%
8
Rome (city) — For sales made in the city of Rome, see Part 2.
/
Mount Vernon (city)
MO H5547
4
3
%
8
Sherrill (city) — For sales made in the city of Sherrill, see Part 2.
/
New Rochelle (city)
NE H6899
4
3
%
8
Utica (city)
UT H3080
1½%
White Plains (city)
WH H5548
3
7
/
%
8
Orange County
OR H1355
4
1
/
%
Yonkers (city)
YO H6570
4
3
/
%
8
8
Oswego County — outside the following, see Part 2
Fulton (city)
FU H3535
4%
Oswego (city) — For sales made in the city of Oswego, see Part 2.

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