Effective April 1, 2006, New York State no longer charges sales and use tax on clothing, footwear, and items used to make or repair clothing, costing less than $110 per item. In addition, any county or city in New York was authorized to enact this exemption for clothing and footwear, effective June 1, 2006. (S.B. 7193, Laws 2006; New York State Department of Taxation and Finance)