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Instructions For Form St-102 - New York State And Local Quarterly Sales And Use Tax Return For A Single Jurisdiction - 2007 Page 6

ST-102.1

New York State Department of Taxation and Finance

(6/07)

For tax period:

June 1, 2007, through August 31, 2007

208

Sales and Use Tax Exemption on Clothing and Footwear

General

Use Form ST-102.1 if you file Form ST-102, New York

State and Local Quarterly Sales and Use Tax Return

for a Single Jurisdiction, and you sold any clothing or

footwear eligible for exemption from the state sales and

use tax. Use Form ST-102.1 to find your jurisdiction code

and rate of tax.

Clothing and footwear eligible for exemption means clothing

and footwear for humans that sold for less than $110 per

item and was exempt from the 4% state sales and use tax.

Items eligible for exemption include athletic clothing, as well

as fabric, thread, yarn, buttons, snaps, hooks, zippers, and

other items used to make or repair clothing, that became

part of the clothing.

For a detailed list of eligible clothing and footwear, see

TSB-M-06(6)S, Year-Round Sales and Use Tax Exemption

of Clothing, Footwear, and Items Used to Make or Repair

Exempt Clothing (Effective April 1, 2006).

The following items are not eligible for exemption:

• Clothing and footwear that sold for $110 or more per item.

• Costumes or rented formal wear.

• Items made from pearls, precious or semi-precious

stones, jewels, or metals, or imitations thereof, that are

used to make or repair clothing eligible for exemption.

• Athletic equipment.

• Protective devices, such as motorcycle helmets.

Local taxing jurisdictions in the state also may elect to

exempt sales of eligible clothing and footwear from their

local tax rate. This election may only be made once a year

to cover the annual period March 1 through February 28/29.

See Part 2 on page 2 for a listing of the jurisdictions and

codes for reporting sales of eligible clothing in those

jurisdictions that enacted exemptions.

If a local jurisdiction does not elect to exempt these sales,

tax will be charged at the local rate only. See Part 1 on

page 2.

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.

Need help?

See Form ST-102-I, Instructions for Form ST-102.

(continued on page 2)

Instructions For Form St-102 - New York State And Local Quarterly Sales And Use Tax Return For A Single Jurisdiction - 2007 Page 6

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