In New York state, clothing sold for less than $110 is exempt from state sales tax but subject to local sales tax unless the county or city enacts a similar exemption. Putnam County has enacted the exemption for clothing of less than $110 effective March 1, 2024. As a result, the county sales tax will no longer apply to sales of clothing of under $110. As county tax no longer applies to such sales, the clothing will also be exempt from the 0.375% sales tax imposed in the Metropolitan Commuter Transport District. The new exemption has been included in updated Department of Taxation and Finance Publication 718-C.