Ummm, yes it is. It is tax-free for some 10-year old brat to buy a pair of $120 Uggs, but if some lady wants to spend $300 on a pair of Prada shoes it is taxable. That is class welfare at it worst. Either tax clothing or don't tax it. Don't make it a rich vs. poor BS. The poor already get to earn all their money tax free, while the rich are hit with a 40% income tax. It is more social engineering hate the rich BS.
From the article:
Under the change New York will drop its portion of the state sales tax -- 4 percent -- on clothing and shoe purchases under $110.
So your statement is false. It's still irrelevant. We can argue about the threshold number, but I don't think that's the key here.
The fact of the matter is that necessities should never be subject to a sales tax. Period. It's immoral. NYS is apparently abiding by this notion on a temporary basis. It should be a permanent thing.
Non-necessities of various kinds may be subject to taxation, as the peoples' representatives see fit.
SD