tax:clothing
This collection is for "Clothing, footwear, and items used to make or repair exempt clothing sold for less than $110 per item or pair are exempt from the New York State 4% sales tax",
The exemption applies only to clothing and footwear worn by humans. It also applies to most fabric, thread, yarn, buttons, snaps, hooks, zippers, and similar items that become a physical component part of exempt clothing, or that are used to make or repair exempt clothing. The following are not eligible for exemption: • Clothing and footwear that sold for $110 or more per item or pair. • 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.
ski boots - exempt
ski gloves - exempt
hats - exempt
goggles - taxable
helmets - taxable
PFDs - taxable
rainwear - exempt
shoes & shoe laces - exempt
ski masks, scarves - exempt
sneakers, socks, slippers - exempt
sunglasses - taxable
https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/clothing_chart.htm