Uniqlo.com collects NYS sales tax on exempt clothes. NYS= State clothing and footwear sales tax exemption. They do this for other states that exempt certain purchases
Beginning April 1,2012, clothing, footwear, and items used to make or repair exempt clothing1 sold for less than $110 (per item of clothing or per pair of footwear) will be exempt from the states 4% sales and use tax (sales tax).
Amazon, LandsEnd, Eddie Bauer and many other online retailers have billing programs that do not include these taxes. Uniqlo says the consumer must contact them for a refund. Illegal to collect sales taxes for goods that are not taxed.