Yes, if she has a business she must charge sales tax.
To explain the 4%
New York
New York has a 4% state sales tax. All counties and some cities add local taxes ranging from 3% to 4.75%. The combined sales tax in
Utica, New York, for example, is 8.75%. In
New York City, total sales tax is 8.375%, which includes 0.375% charged for the service of the
Metropolitan Transportation Authority (New York).
There is no New York City sales tax imposed on the purchase of clothing and footwear regardless of the amount. As of September 1, 2007, New York State has eliminated sales tax on all clothing and shoes if the single item is priced under $110. Most counties and cities have not eliminated their local sales taxes on clothing and shoes. There are however, 11 counties and 5 cities (most notably New York City, New York, Queens, Kings, Richmond, and Bronx, which make up New York City are not counted)) that have done so. The counties where the year-round exemption will apply include: Chautauqua, Chenango, Columbia, Delaware, Dutchess, Greene, Hamilton, Madison (outside the City of Oneida), Rensselaer, Tioga, Broome, and Wayne. The cities where the year-round exemption will apply include: Gloversville, New York City, Norwich, Olean, Binghamton, and Sherrill.
As of
June 1,
2008, when products are purchased online and shipped within New York State, the retailer must charge the tax amount appropriate to the locality where the goods are shipped, and in addition, must also charge the appropriate tax on the cost of shipping and handling.