New York state is bringing back its sales tax exemption on clothes and shoes, but it will be for items costing only half as much as under previous exemption periods.

Clothes and shoes costing less than $55 per item will be exempt from the state's 4 percent sales tax from April 1 through March 31, 2012. The state's prior sales tax exemption was for clothes and footwear selling for less than $110 per item. That exemption will be restored on April 1, 2012.

Lawmakers amended the clothing tax exemption to cover only less-expensive clothes in October to help close the state's budget gap.

Many counties continue to charge local sales tax on all clothing items, but some follow the state's lead and give their own sales tax exemptions.