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New York State Department of Taxation and Finance

Schedule H

Report of Clothing and Footwear Eligible

File as an attachment to Schedule K or

For Exemption

Schedule K (VC)

For Period Ending:

Sales tax identification number

Legal name (Print ID# and name as shown on Form ST-100 or Certificate of Authority)

Total Column C, and include the amount on Schedule K, Page 1, Box

Who must file

A, New York Gross sales and services. Do not transfer this amount

Complete Schedule H if you file a Monthly Schedule K, Monthly

to any other form or schedule. These sales are only reported on

Schedule K (VC) or a Quarterly Schedule K (Schedule K) and you

Schedule K, page 1, box A as part of your Gross sales and services.

sold any clothing or footwear eligible for exemption from the New

York State sales and use tax.

Column D - Purchases eligible for exemption - Report in Column D

purchases of eligible clothing and footwear for each jurisdiction on the

Clothing and footwear eligible for exemption means clothing and

appropriate line. (Do not include purchases for resale.)

footwear for humans that sold for less then $110 per item (including

any charges for alteration) and was exempt from the 4% state sales

PART 2

Sales made in jurisdictions that charge the local tax

and use tax.

Items eligible for exemption include athletic clothing, as well as fabric,

Column C - Sales subject to tax - Report in Column C sales of

thread, yarn, buttons, snaps, hooks, zippers, and other items used to

eligible clothing and footwear for each jurisdiction on the appropriate

make or repair clothing, that became part of the clothing.

line. (Do not include these amounts in the individual jurisdiction lines

For a detailed list of eligible clothing and footwear, see TSB-M-01(02)S.

on your Schedule K.)

(See Vendor collection credit adjustment

The following items are not eligible for exemption:

below.)

•

clothing and footwear that sold for $110 or more per item;

Column D - Purchases subject to tax - Report in Column D

•

costumes or rented formal wear;

purchases of eligible clothing and footwear that is subject to use tax

•

items made from pearls, precious or semi-precious stones,

for each jurisdiction on the appropriate line.

(Do not include

jewels, or metals, or imitations thereof, that are used to make or

purchases for resale.)

repair clothing eligible for exemption;

Column F - Sales and use tax - Add the Column C amount to the

•

athletic equipment; and

Column D amount, multiply the total by the tax rate in Column E, and

•

protective devices, such as motorcycle helmets.

enter the resulting tax in Column F.

Local taxing jurisdictions in the state also may elect to exempt sales

Add all amounts on Page 4, Column F, and include this amount on

of eligible clothing and footwear from their local tax rate. This election

your Schedule K, Page 2, bottom of right hand column.

may only be made once a year to cover the annual period March 1

through February 28/29. For a detailed listing of jurisdictions that

exempted the local tax during this period, see Publication 718C, Local

Vendor collection credit adjustment

Sales and Use Tax on Clothing and Footwear.

The vendor collection credit may be taken only against sales on

If a local jurisdiction does not elect to exempt these sales, tax will be

which state tax is due. Since all sales reported on Schedule H are

charged at the local rate only.

exempt from the 4% state tax, the vendor credit collection does not

Sales of clothing and footwear not eligible for exemption are subject

apply to these sales.

to both state and local taxes and should be reported on the

appropriate jurisdiction lines on your Schedule K.

Filing this schedule

File a completed Schedule H and any other attachments with your

Schedule K, by the due date. Keep a copy of your completed return

Specific instructions

for your records.

Identification number and name - Print the sales tax identification

number and legal name as shown on your Schedule K or on your

Privacy Notification

business Certificate of Authority for sales and use tax.

The right of the Commissioner of Taxation and Finance and the

PART 1

Sales made in jurisdictions that do not charge the local

Department of Taxation and Finance to collect and maintain

tax

personal information, including mandatory disclosure of social

security numbers in the manner required by tax regulations,

instructions, and forms is found in Articles 8, 28, and 28-A of the Tax

Law; and 42 USC 405(c)(2)(C)(I).

You must complete Part 1 even though you owe no tax on these

The Tax Department uses this information primarily to determine and

sales.

Each location listed in Part 1 relies on the information

administer sales and use taxes or liabilities under the Tax Law, and

reported to make important tax decisions.

for any other purpose authorized by law.

Column C - Sales eligible for the exemption - Report in Column C

Failure to provide the required information may subject you to civil or

sales of eligible clothing and footwear for each jurisdiction on the

criminal penalties, or both, under the Tax Law.

appropriate line.

This information is maintained by the Director of the Registration and

Data Services Bureau, NYS Tax Department, Building 8, Room 924,

W A Harriman Campus, Albany NY 12227; telephone 1 800 225-5829.

From areas outside the U.S. and Canada, call (518) 485-6800.

OP-400 (Rev 3/01)

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Schedule H - Report Of Clothing And Footwear Eligible For Exemption - New York State Department Of Taxation And Finance

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