NY A05778

Exempts all clothing and footwear from state and local sales taxes in cities with a population of one million or more, regardless of cost, effective April 1, 2011 through March 31, 2012.

Exempts items used or consumed to make or repair clothing that become a physical component part of such clothing from sales taxes in cities with one million or more residents.

Maintains the $55 per article exemption threshold for clothing and footwear sales in counties, cities, or school districts outside of cities with one million or more population for the same period.

After March 31, 2012, establishes a permanent $110 per article exemption threshold for clothing and footwear in all jurisdictions, with complete exemption continuing in cities with one million or more population.

Takes effect January 1 following enactment, with provisions subject to expiration and reversion according to prior law.