There will be an exemption from sales and compensating use taxes for clothing and footwear costing less than $500 per item during the period from Sunday, January 17, 1999, through Sunday, January 24, 1999.

The exemption will apply to the New York State 4% sales and use taxes. The exemption will not apply to any locally imposed sales and use taxes unless the county or city imposing those taxes elects to provide for it.

The exemption will apply to most clothing and footwear. It will also apply to most fabric, thread, yarn, buttons, snaps, hooks, zippers and like items which become a physical component part of exempt clothing or are used to make or repair the exempt clothing. A vendor's charge for alterations made to exempt clothing that the vendor sells will likewise be exempt during the temporary exemption periods.

While the exemption will apply to items of clothing and footwear worn on the body, not all items worn on the body are clothing and footwear. Jewelry, watches, and so forth, remain taxable. Equipment items, such as tool belts, hard hats, and sport, bicycle, and motorcycle helmets, though worn on the body, will not be exempt from tax. Protective goggles and safety glasses (unless prescription) for sport or occupational use; protective sport or occupational masks or pads; hockey and baseball fielders' gloves or mitts; ice skates and roller skates; fireplace mittens; and similar pieces of equipment (sporting or otherwise) also remain subject to tax. Antique clothing and footwear will be exempt provided the clothing and footwear are purchased for human wear and not as collector items. All purchases of doll clothes and footwear, antique or otherwise, are taxable. For a list of exempt items, see below:

Maureen from Tender Loving Care in Owego (pictured above), and Debbie from Bandler, Stiles, and Keyes in Owego (pictured below) prepare for the "no sales tax" sale.

The following items are exempt from sales and use tax January 17 - 24, 1999:

Aerobic clothing

Antique clothing (for wear)

Aprons

Arch supports*

Arm warmers

Athletic supporters

Athletic or sport uniforms or clothing (but not equipment such as mitts, helmets and pads)

Bandannas

Bathing caps

Bathing suits

Beach capes and coats

Belt buckles

Belts/suspenders

Bibs (baby)

Blouses

Boots (climbing, fishing,

riding, ski, waders)

Bridal gowns and veils

(unless rented)

Caps

Coats and wraps

Corset laces

Coveralls

Diapers (adult)*

Diapers (children)

Dress shields

Dresses

Ear muffs

Formal clothing (unless

rented)

Fur clothing

Garters/garter belts

Girdles

Gloves (batting, bicycle,

dress [unless rented] garden, golf, ski, tennis, work)

Graduation caps and

gowns

Gym suits

Hand muffs

Handkerchiefs

Hats

Hosiery (panty hose, peds, etc)

Insoles

Jeans

Jogging suits

Lab coats

Leg warmers

Leotards

Lingerie

Pajamas

Ponchos

Prom dress (unless rented)

Rain wear

Receiving blankets

Religious clothing

Rented uniforms (unless

formal wear/costume)

Riding pants

Robes

Scarves

Scout uniforms

Shawls and wraps

Shirts

Shoes (ballet, bicycle,

bowling, cleated, football, golf, jazz/dance, soccer, track, etc.) Shoe inserts Shoe laces Shoulder pads, for

dresses, jackets, etc. (but not athletic or sport protective pads)

Shower caps Ski masks Sleepwear Slippers Sneakers Socks Sports clothing and

uniforms (but not equipment such as mitts, helmets and pads) Stockings Support hosiery Suspenders Sweat bands Sweat suits Ties/neckwear Tights Tuxedo (unless rented) Underwear Uniforms (occupational,

military, scouting, sport) Wet and dry suits Yard goods, and notions*** Items with an asterisk are currently exempt and will remain exempt after the temporary exemption periods for certain clothing and footwear items.

** Yard goods and notions (fabric, thread, yarn, buttons, snaps, hooks, zippers and like items) used or consumed to make or repair exempt clothing which become a physical component part of the clothing are generally exempt.