In TSB-M-04(6)S, the State of New York announced that the sales tax on clothing and footwear will remain in effect until June 1, 2005. This announcement indicates that clothing, footwear, and items used to make or repair clothing continue to be subject to sales and use taxes. The state previously provided a one week exemption for clothing and footwear costing less than $110.00; however this holiday has already passed. (New York State Department of Revenue and Taxation, http://www.tax.state.ny.us/sbc/st_exempt.htm, March 18, 2005)