The New York Department of Taxation and Finance has issued a memorandum which states that beginning June 1, 2003 and ending June 30, 2004 (originally scheduled to end May 31, 2004, emergency legislation pushed back the date to June 30) vendors must collect and remit all New York state and local sales and use taxes on the sale of clothing, footwear and any other items used to make or repair clothing or footwear, regardless of price. However, two seven-day exemption periods were also enacted. The first of the two periods begins on August 26, 2003 and runs through September 1, 2003. The second period begins January 26, 2004 and ends February 1, 2004. More details on the clothing exemption periods to come. (NY State Dept. of Taxation and Finance, Office of Tax Policy Analysis Technical Services Division, Memorandum superceding TSB-M03(2)S, effective June 1, 2003; A.B. 11067, May 3, 2004)