Instructions For Form St-102-A New York State And Local Annual Sales And Use Tax Return For A Single Jurisdiction Page 8
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13New York State Department of Taxation and Finance
ST-102.1-A
(2/04)
For the periods:
March 1, 2003, through May 31, 2003
August 26, 2003, through September 1, 2003
January 26, 2004, through February 1, 2004
Sales and Use Tax Exemption
A04
on Clothing and Footwear
Use this form (pages 2 and 3) to find your jurisdiction code and rate of tax for the periods March 1, 2003, through
May 31, 2003; August 26, 2003, through September 1, 2003; and January 26, 2004, through February 1, 2004.
The following items are not eligible for exemption:
General
• Clothing and footwear that sold for $110 or more per
Use Form ST-102.1-A if you file Form ST-102-A,
item.
New York State and Local Annual Sales and Use Tax
Return for a Single Jurisdiction, and you sold any
• Costumes or rented formal wear.
clothing or footwear eligible for exemption from the
• Items made from pearls, precious or semi-precious
state sales and use tax during the periods March 1,
stones, jewels, or metals, or imitations thereof, that
2003, through May 31, 2003; August 26, 2003, through
are used to make or repair clothing eligible for
September 1, 2003; and January 26, 2004, through
exemption.
February 1, 2004. Use Form ST-102.1-A to find your
jurisdiction code and rate of tax.
• Athletic equipment.
• Protective devices, such as motorcycle helmets.
Clothing and footwear eligible for exemption means
clothing and footwear for humans that sold for less than
Local taxing jurisdictions in the state also may elect to
$110 per item and was exempt from the state sales
exempt sales of eligible clothing and footwear from
and use tax.
their local tax rate. See Part 2 on page 3.
Items eligible for exemption include athletic clothing, as
If a local jurisdiction does not elect to exempt these
well as fabric, thread, yarn, buttons, snaps, hooks,
sales, tax will be charged at the local rate only. See
zippers, and other items used to make or repair
Part 1 on page 2.
clothing, that became part of the clothing.
Sales of clothing and footwear not eligible for
For a detailed list of eligible clothing and footwear, see
exemption are subject to both state and local taxes and
TSB-M-03(4)S, Temporary Sales and Use Tax
must be reported for the appropriate jurisdiction on
Exemptions on Clothing, Footwear, and Items Used to
Form ST-102-A.
Make or Repair Exempt Clothing .
continued on page 2)
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