As of August 1, 2009...
>>> the combined* New York sales and use tax is 8.875% -- 25% higher than NJ's sales tax
>>> the complete exemption of clothing and footwear from NYC's 4.5% local sales tax has been eliminated to conform with NY State's sales tax treatment of such merchandise -- only clothing and footwear costing less than $110 per item or pair will be exempted from sales and use taxes; purchases of clothing or footwear costing $110 or more per item or pair in New York City are subject to the full 8.875% rate of tax
*comprised of the 4% state tax, the 3/8% Metropolitan Commuter Transportation District tax, and the 4 1/2% New York City local tax