ALBANY, N.Y. (AP) — New York tax officials are reminding shoppers and merchants that purchases of clothing and footwear for less than $110 are exempt from the state’s 4 percent sales tax and from the local sales tax in New York City and eight counties.

The local taxes range from 3.5 percent to almost 5 percent.

Counties with exemptions are Chautauqua, Chenango, Columbia, Delaware, Greene, Hamilton, Tioga and Wayne.

Tax Commissioner Thomas Mattox says the exemptions are in effect every day, but especially relevant heading into the holiday shopping season.