Legislation enacted on August 20, 2004 specifies that vendors must continue to collect and remit sales taxes on clothing and footwear, and items to make or repair clothing or footwear. The exemption on clothing and footwear costing less than $110 is now scheduled to begin June 1, 2005. New York State will also hold a tax holiday from Monday, January 31, 2005 through Sunday, February 6, 2005; certain local taxes may apply. More information will be available on the New York State web site in January 2005. Note: This information supersedes previously announced tax holidays and exemptions. (TSB-M-04(6)S, September 8, 2004)