S 3727: Exempts clothing and footwear sold in New York city from all state and local sales taxes including items used or consumed to make or repair such clothing and which becomes a physical component part of such clothing.

  
  STATE OF NEW YORK ________________________________________________________________________ 3727 2025-2026 Regular Sessions  IN SENATE January 29, 2025 ___________ Introduced by Sens. LANZA, MURRAY -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations AN ACT to amend the tax law, in relation to sales tax on clothing and footwear in cities with a population of one million or more The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Paragraph 30 of subdivision (a) of section 1115 of the tax 2 law, as amended by section 84 of part A of chapter 56 of the laws of 3 1998, is amended to read as follows: 4 (30) Clothing and footwear for which the receipt or consideration 5 given or contracted to be given is less than one hundred ten dollars per 6 article of clothing, per pair of shoes or other articles of footwear or 7 per item used or consumed to make or repair such clothing and which 8 becomes a physical component part of such clothing; provided, however, 9 that in a city with a population of one million or more all clothing and 10 footwear and items used or consumed to make or repair such clothing and 11 which becomes a physical component part of such clothing regardless of 12 cost shall be exempt from the taxes imposed under sections eleven 13 hundred five and eleven hundred ten of this article. 14 § 2. This act shall take effect on the first of January next succeed- 15 ing the date on which it shall have become a law. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD07491-01-5