As kids and parents head to the stores for back-to-school shopping the state tax department issues a reminder of the tax breaks on many items. There is no state sales tax on certain clothing and footwear purchases less than $110 and in Chenango and Delaware Counties there is no local sales tax collected on those purchases. Course textbooks purchased by full-time or part-time college students are also exempt from New York State and local sales and use taxes throughout the year.