Temporary Sales and Use Tax Exemption on Clothing, Footwear,and Items Used to Make or Repair Exempt Clothing (One-week exemption period - August 31, 2004, through Labor Day, September 6, 2004) As announced on July 2, 2004, in TSB-M-04(4)S, Sales Tax on Clothing and Footwear Remains in Effect until October 1, 2004, clothing, footwear, and items used to make or repair clothing continue to be subject to New York State and local sales taxes until October 1, 2004. However, clothing and footwear and items used to make or repair exempt clothing, costing less than $110 per item or pair, are exempt from New York State sales and use taxes when purchased during the one-week exemption period beginning on Tuesday, August 31, 2004, and ending on Labor Day, Monday, September 6, 2004. The one-week exemption does not apply to locally imposed sales and use taxes unless the county or city imposing those taxes elected the exemption. In other words, no state sales tax on clothing items worth less than $110. You will have to check if your county has also elected to go along with it. For example, Nassau County (where I live) usually doesn't go along with this, so I pay Nassau County tax. But at least we'll save a few bucks. It's a great time to stock up on the essentials--socks, etc.