The New York Department of Taxation and Finance has issued a reminder that beginning April 1, 2012, items of clothing and footwear sold for less than $110 will be exempt from New York sales and use tax. These items were exempt up to $55 through March 31, 2012. The exemption is per item sold and also applies to most fabric, thread, yarn, buttons, zippers, and similar items used to create or repair the exempt clothing. Jewelry, watches and similar items remain taxable. Additionally, equipment such as tool belts, hard hats, and sport, bicycle, and motorcycle helmets remain taxable. New York City, the city of Norwich and a number of counties will fully exempt eligible sales of less than $110 from local sales and use tax. (Press Release, New York Department of Taxation and Finance, March 28, 2012)