Beginning January 30, 2006 through February 5, 2006, local authorities may elect a tax holiday from New York State Sales and Use taxes applying to clothing, footwear, and materials used to make or mend the exempt clothing sold for less than $110 per item. Equipment and protective clothing, however, is taxable. Exchanges on the qualifying exempt items after the exemption period will be free of sales tax if exchange is for “like” objects. This exemption may reach to shipping and handling costs. Seller’s costs related to the exempt items may be exempt if separately stated. (TSB-M-05(8)S)