Purchases of clothing and shoes less than $55 per item are now exempt from sales tax, according to the Retail Council of New York State.
The new exemption began April 1 and will increase to $110 per item after one year, restoring the state's prior exemption that had been in effect prior to Oct. 1, 2010.
The tax break will also apply to items used to make or repair clothing and footwear.
The sales tax in Clinton and Franklin counties is 8 percent. In Essex County it's 7.75 percent - although lawmakers are considering boosting it to 8 percent.
The measure is expected to provide tax relief on basic necessities and local officials believe it will help draw Canadian shoppers to the North Country.