St. Lawrence County residents are reminded with back-to-school shopping underway that there is always a state tax exemption on most clothing, footwear and textbook purchases.

Clothing and footwear sold for less than $110 is always exempt from state's four percent sales tax in St. Lawrence County.

The New York State Department of Taxation and Finance recently kicked off the back to school shopping season by reminding New Yorkers that qualifying clothing and footwear purchases are exempt from state sales tax year-round. While many states offer "sales tax holidays" leading up to the school year, New York has a constant exemption from the four percent sales tax on items of clothing and footwear sold for less than $110.

Course textbooks purchased by college students are also exempt from New York State and local sales and use taxes. This exemption is also available throughout the year.

Purchases can be made from any bookstore, including college or university bookstores, by mail order, over the internet or by other means.

"The back to school shopping season is underway and, in New York State, every day is a sales tax holiday with shoppers getting a break on clothing and footwear items sold for under $110," New York State Commissioner of Taxation Finance Jerry Boone said. "This exemption leads to big savings for parents and consumers leading up to the school year and year-round."