POUGHKEEPSIE – With students heading back-to-school in the next couple weeks, families can make needed clothing and footwear purchases without paying sales tax in Dutchess County. Clothing and footwear items less than $110 are exempt from state and county sales tax in Dutchess County.
Dutchess County is one of only nine counties in New York to eliminate county sales tax on clothing and footwear items under $110 and the only county in the mid-Hudson Valley region to offer this tax savings to residents and visitors.
The clothing and footwear sales tax exemption went into effect on March 1st as part of the 2022 Dutchess County Budget which delivered sustained tax relief to county residents with more than $20 million in annual tax relief, including the largest property tax decrease in County history.
Dutchess County Executive Marc Molinaro said, “Back-to-school shopping is a big part of families’ budget. In Dutchess County, we are doing all we can to provide inflation relief to residents including no sales tax on essential clothing and footwear purchases. This provides families real savings at a time when prices continue to rise. Not just a one-day or week-long holiday, residents and visitors can take advantage of this savings year-round with purchases made in local stores or delivered to their Dutchess County address. No sales tax on clothing and footwear is part of the $20 million in sustained tax relief we made and will continue to provide to residents.”
In New York State, clothing, footwear, and items used to make or repair exempt clothing which are sold for less than $110 per item or pair are exempt from the State’s four percent sales tax. Dutchess County eliminated the Dutchess County sales tax of 3.75% as well as the three-eighths percent Metropolitan Commuter Transportation District (MTA) tax, for a total of 4.125% tax elimination on these purchases.
The sales tax exemption is a per-item exemption, so individuals and families purchasing multiple clothing and footwear items will see real savings on these necessary purchases. The following purchase example illustrates the savings as a result of the exemption, as none of the items exceeded $110, therefore no sales tax will be charged.
Many states and some counties offer “sales tax holiday” days or weeks for back-to-school purchases. In Dutchess County, qualifying clothing and footwear purchases are always exempt from sales when they are sold for less than $110 per item.
Specific details of the exemption are available online from the New York State Department of Taxation and Finance: Publication 718-C – Sales and Use Tax Rates on Clothing and Footwear.