Clothing, footwear and items used to make or repair clothing costing less than $110 per item or pair will be exempt for the period beginning January 31th, 2005 and ending February 6th, 2005. The exemption also applies to mail orders, telephone orders, layaway sales, special orders, rain checks and exchanges. The exemption only applies to local sales taxes if the localities have chosen to adopt similar exemptions. The New York Department of Taxation and Finance has provided a guide as to what types of items qualify for the exemption. (TSB-M-04(9)S, December 15, 2004)