NY TSB-A-20(21)S Sales Tax 2020-06-23

Are retail sales of mitten clips, used to attach gloves or clothing, exempt under New York's clothing exemption?

Short answer: No. Mitten clips are taxable tangible personal property. They are not themselves clothing, and unlike zippers or snaps they do not become a physical component part of a garment; they are accessories that are readily removable. So they do not qualify for the under-$110 clothing exemption and are subject to New York sales tax.

Disclaimer: This is an official New York State Department of Taxation and Finance Advisory Opinion (TSB-A), issued by the Office of Counsel at a taxpayer's request. It is limited to the facts set forth in it and binds the Department only with respect to the petitioner to whom it was issued, and only if that petitioner fully and accurately described all relevant facts; another taxpayer cannot rely on it. It reflects the law, regulations, and Department policy in effect when issued and may since have changed. Taxpayer-identifying details are redacted. New York State and local sales taxes are administered centrally by the Department. This summary is informational only and is not legal or tax advice. Consult a licensed New York tax professional about your specific situation.

About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked at the bottom of this page, or PDF in the sidebar) is the authoritative source for any reliance.

View original ruling (PDF)

Plain-English summary

A retailer sells mitten clips, used to attach infants' and toddlers' gloves or mittens to their coats so they aren't lost (and, the retailer noted, used by some adults suspender-style to keep clothing in place). It asked whether the clips are exempt under New York's clothing exemption.

The Office of Counsel concluded the clips are taxable. Mitten clips are tangible personal property, and Tax Law § 1115(a)(30) exempts only clothing and footwear under $110, plus items that become a physical component part of such clothing. Mitten clips are not clothing themselves, and they are accessories that are readily removable, not constituent parts of a garment the way a sewn-in zipper or snap is. Citing the Tax Appeals Tribunal's Gem Stores analysis of "component part," the Department held the clips are mere appendages, not components, so the clothing exemption does not apply.

What this means for you

Sellers of clothing accessories

Clips, pins, and similar detachable accessories are generally taxable, even if worn with or attached to exempt clothing. The under-$110 clothing exemption covers garments and true component parts (zippers, buttons, snaps sewn in), not removable add-ons.

Shoppers

Expect sales tax on mitten clips and similar accessories, even though the coat or mittens themselves may be exempt.

Accountants and tax professionals

The test is whether the item becomes a physical component/constituent part of the garment (per Gem Stores) or is an accessory. Ready removability and being an "appendage" point to taxable accessory status; see TSB-M-06(6)S for the Department's list of exempt clothing items.

Common questions

Q: The clips attach to clothing, why aren't they exempt with it?
A: Attaching to clothing isn't enough. They don't become a physical component part of the garment and are readily removable, so they're taxable accessories.

Q: How is this different from a zipper or snap?
A: A zipper or snap is built into the garment as a constituent part. A clip is a separate, removable accessory.

Q: Does the use (kids' mittens vs. adult clothing) change the answer?
A: No. The opinion holds the clips taxable regardless of how they're used.

Q: Can I rely on this opinion?
A: It binds the Department only as to the petitioner. Use it as guidance and confirm your own facts.

Citations and references

Statutes and guidance:
- Tax Law § 1105(a); § 1115(a)(30); § 1101(b)(6)
- TSB-M-06(6)S; Matter of Gem Stores, Inc. (Tax Appeals Tribunal, Oct. 14, 1988)

Source

Landing page: https://www.tax.ny.gov/pubs_and_bulls/advisory_opinions/sales-ao-2020.htm
Opinion: https://www.tax.ny.gov/pdf/advisory_opinions/sales/a20-21s.pdf

Original ruling text

New York State Department of Taxation and Finance
Office of Counsel

TSB-A-20(21)S
Sales Tax
June 23, 2020

STATE OF NEW YORK
COMMISSIONER OF TAXATION AND FINANCE
ADVISORY OPINION
The Department of Taxation and Finance received a Petition for Advisory Opinion from
[ REDACTED ] (Petitioner). Petitioner asks whether retail sales of mitten clips are subject to
sales tax in New York State.
State.

We conclude that Petitioner’s sales of mitten clips are subject to sales tax in New York

Facts
Petitioner sells mitten clips. Petitioner states that the mitten clips are used to attach the
gloves or mittens of infants and toddlers to their coats so they will not lose them. Also, Petitioner
mentions that the mitten clips are used by women in a manner similar to suspenders, to keep
pants up by clipping the pants to bras and securing other pieces of clothing, such as blouses.
Analysis
Tax Law § 1105(a) imposes a tax on every retail sale of tangible personal property.
Mitten clips are tangible personal property because they consist of material physical objects as
opposed to non-corporeal property. See Tax Law § 1101(b)(6).
Tax Law § 1115(a)(30) exempts clothing and footwear costing less than $110 from the
imposition of sales tax and the compensating use tax. Items used to make or repair such clothing
that become a physical component part of such clothing are also exempt from sales and use tax.
Mitten clips themselves are not clothing. Not all items worn on the body qualify as
clothing and footwear, and mitten clips do not fall within any exempt items specifically
delineated by the Department. See TSB-M-06(6)S. Thus, the crux of Petitioner’s question is
whether the mitten clips become a physical component part of the clothing to which they are
attached. The Tax Appeals Tribunal in Matter of Petition of Gem Stores, Inc., (Tax Appeals
Tribunal, October 14, 1988) pondered the definition of “physical component part” in a matter not
involving clothing. The Tribunal found that the word “component” is defined as “serving, or
helping to constitute, constituent” and that “constituent” is defined as “that which constitutes as a
part, or an essential part, a component, an element.” The Tribunal found that “[c]learly implicit
in these definitions is that components and constituents held for retail sale are, from the

-2-

TSB-A-20(21)S
Sales Tax
June 23, 2020

customer’s perspective, more than unrelated or unwanted physical appendages.” Gem Stores at 6.
(citations omitted).
Mitten clips used in the manner outlined by the Petitioner are essentially accessories and
not physical components or constituent parts of the clothing to which they are attached. Unlike
zippers or snaps, for example, mitten clips do not become a physical component part of the
clothing. Furthermore, they are readily removable rather than being sewn into a garment.
Therefore, Petitioner’s sale of mitten clips, regardless of the manner in which they are
used, do not fall within the exemption provided by Tax Law § 1115(a)(30) and, as such, are
subject to New York sales and use tax.
DATED: June 23, 2020

/S/
DEBORAH R. LIEBMAN
Deputy Counsel

NOTE:

An Advisory Opinion is issued at the request of a person or entity. It is limited to
the facts set forth therein and is binding on the Department only with respect to
the person or entity to whom it is issued and only if the person or entity fully and
accurately describes all relevant facts. An Advisory Opinion is based on the law,
regulations, and Department policies in effect as of the date the Opinion is issued
or for the specific time period at issue in the Opinion. The information provided
in this document does not cover every situation and is not intended to replace the
law or change its meaning.