Clothes, shoes, and textbooks are tax-free during Back-to-School season

Posted at 11:05 AM, Aug 14, 2017
and last updated 2017-08-14 11:05:25-04

New York City and eight counties will not charge sales tax on clothing and shoe purchases under $110.

The counties include: Chautauqua, Chenango, Columbia, Delaware, Greene, Hamilton, Tioga, and Wayne. 

The NYS Tax Department reminded parents and students to take advantage of the back-to-school tax breaks on certain clothes, shoes, and college textbook purchases. 

In New York State, the following clothing and footwear purchases are exempt from state sales tax year-round:

  • aerobic clothing
  • athletic uniforms or clothing
  • bathing suits
  • boots (climbing, fishing, ski)
  • coats
  • dresses
  • hats
  • hosiery
  • slacks
  • shirts
  • shoes (ballet, bicycle, bowling, cleated, football, golf, soccer)
  • sleepwear
  • underwear

College course textbooks are also exempt from New York State and local sales taxes thoroughout the year. Students can make purchases from any bookstore. If sales tax is mistakenly charged, students can file Form AU-11 to receive a sales tax refund on the purchase. 

For more information, visit the NYS Tax Department's back-to-school exemption page