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

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

Teravail Inner Tube (Presta) 700