No, not taxed in New York (clothing).
Clothing under $110 per item is exempt from the NY state 4% tax; local rate per Pub 718-C.
The price matters here: from $30 it is taxed at 0%; from $120 it is taxed at 4%.
As of 2026-10-26.
Rates and rules as of 2026-10-26. General information, not legal or tax advice.