Is Express Taxing Tax-Exempt Items?

An Express in New York City charged a sharp-eyed reader tax on a belt that cost $34.50. Neither the city nor state levy tax on items costing less than $110.

According to the State of New York:

Effective September 1, 2007, Clothing and footwear worn by humans and costing less than $110 per item is exempt from the 4% New York State sales and use tax. This exemption does not apply to any locally imposed sales and use tax, unless the county or city imposing the tax elects to provide for it.

Effective September 1, 2007, recently enacted legislation (Chapter 82 of the Laws of 2007) provides that all clothing, footwear, and items used to make or repair clothing (hereinafter “clothing and footwear”) are exempt from the 4% New York City local sales and use taxes, regardless of the cost. However, sales in New York City of clothing and footwear costing $110 or more per item or pair remain subject to the 4% New York State sales and use taxes and the ?% sales and use taxes imposed by the State in the Metropolitan Commuter Transportation District (MCTD).

The 8.375% sales tax cost our reader an extra $2.89. He writes:

On Saturday I purchased a belt at Express here in NYC. They charged me sales tax.

There is no sales tax on Clothing under $110 per Item. Belts included. The store would not refund my money.

I filed a complaint with New York State Dept Of Tax and Finance (800) 698-2909.

I also complained to Express Corporate office (614) 415-4633.

After filing the complaint Express has agreed to refund me the tax $2.89 on Express, the revised tax code is so in season.

Sales Tax Clothing and Footwear – Permanent Exemption Information [State of New York]