Restricts sales tax exemptions on fur-bearing articles of clothing or footwear

This bill amends New York's tax law to remove sales tax exemptions for fur-bearing clothing and footwear. It specifically excludes these items from the existing tax exemption that applies to most clothing and footwear, meaning retailers must now collect sales tax on such products. The change directly affects businesses selling fur-lined coats, boots, or other fur-bearing apparel, as well as consumers purchasing these items. The policy shift takes effect during the next quarterly tax period following the bill's enactment.