New York's statewide sales tax is 4%, but your total rate depends on what county and city you're in
New York State charges a base sales tax of 4% on most goods and services. However, counties and cities add their own local sales taxes on top of that. Your actual rate at checkout ranges from 4% to 8.875%, depending on where you live or shop. The rate that applies is the one in effect where the sale happens, not where you live.
For example, if you buy something in New York City, you pay 8.875% total tax. If you buy the same item in most of upstate New York, you might pay 7% or less. Some counties have rates as low as 4%, while others reach 8.75%.
Key Takeaways
- New York State's base sales tax is 4%, but counties and cities add local taxes that raise your total rate to between 4% and 8.875%.
- New York City has the highest combined rate at 8.875% (state 4% plus city and county 4.875%).
- The sales tax rate that applies is determined by the location where you make the purchase, not where you live.
- Different counties have different rates, and some cities within those counties add additional tax on top of the county rate.
How the tax breaks down: state, county, and city portions
New York's sales tax has three layers. The state collects 4%. Your county then adds a local tax, which ranges from 0% to 4.75% depending on which county you're in. Some cities add a third layer on top of the county rate.
New York City is the clearest example. The state takes 4%, New York County (Manhattan) adds 4.5%, and the city adds 0.375%, for a total of 8.875%. In other parts of the state, the breakdown is different. Westchester County charges 2.375% on top of the state 4%, bringing the total to 6.375% in most Westchester cities.
The New York Department of Taxation and Finance publishes the exact rate for each county and city. You can look up your location on their website to find your precise rate.
Sales tax rates by major New York counties
Here are the combined state and local rates for some of New York's largest counties. Keep in mind that some cities within these counties may add an additional city tax, so the rate where you shop could be slightly higher than the county rate listed here.
| County | Combined Rate |
|---|---|
| New York County (Manhattan) | 8.875% |
| Kings County (Brooklyn) | 8.875% |
| Queens County | 8.875% |
| Bronx County | 8.875% |
| Richmond County (Staten Island) | 8.875% |
| Westchester County | 6.375% to 6.625% |
| Nassau County | 8.875% |
| Suffolk County | 8.875% |
| Erie County (Buffalo) | 8% |
| Monroe County (Rochester) | 8% |
| Onondaga County (Syracuse) | 8% |
| Albany County | 8% |
Rates can vary within a county if a city has added its own tax. The table above shows the most common rate in each county, but you should verify the exact rate for your specific city or town.
What items are taxed and what are not
New York taxes most goods, but certain items are exempt. Groceries and unprepared food are not taxed. Prescription medications are not taxed. Clothing and footwear under $110 per item are not taxed (items over $110 are taxed on the full amount).
Services are usually not taxed in New York, with some exceptions. Haircuts, repairs, and labor are generally not subject to sales tax. However, certain services like hotel rooms, restaurant meals, and prepared food are taxed.
The rules can be complex for items that fall between categories. For instance, vitamins and over-the-counter medicines are taxed, but prescription medications are not. If you are unsure whether a specific item is taxed, the retailer or the Department of Taxation and Finance can tell you.
How to find the exact sales tax rate for your location
The New York Department of Taxation and Finance maintains a sales tax rate lookup tool on its website. You enter your address or zip code, and the tool shows you the exact combined rate for that location. This is the most reliable way to find your rate, since rates can change and vary by specific street address in some cases.
You can also call the Department of Taxation and Finance at 518-457-5181 to ask about the rate for a specific address. Local tax assessor offices in your town or city can also provide this information.
When sales tax applies to online and mail orders
New York requires sales tax to be collected on most online purchases, even if the seller is located outside New York. This applies whether you order from a large retailer or a small business. The tax rate that applies is the rate where the item is being shipped to, not where the seller is located.
If you order something online to be shipped to an address in New York City, you pay the New York City rate of 8.875%. If you order the same item to be shipped to a different county, you pay that county's rate. Some sellers may not collect tax at checkout, but New York residents are responsible for reporting and paying the tax themselves if it was not collected.
Frequently Asked Questions
Is New York sales tax the same everywhere in the state?
No. The state rate is 4% everywhere, but counties and cities add local taxes that vary by location. Your total rate ranges from 4% to 8.875% depending on where you shop. New York City has the highest rate at 8.875%, while some rural counties have lower rates.
Do I pay sales tax on groceries in New York?
No. Unprepared groceries like bread, milk, vegetables, and meat are not taxed. However, prepared foods, restaurant meals, and certain items like hot deli food are taxed. Vitamins and over-the-counter medicines are also taxed, but prescription medications are not.
What is the sales tax rate in New York City?
New York City's combined sales tax rate is 8.875%. This includes the state rate of 4% plus local taxes of 4.875%. This is the highest rate in New York State.
Do I have to pay sales tax on clothes in New York?
Clothing and footwear under $110 per item are not taxed. If an item costs $110 or more, the full price is subject to sales tax. Accessories like belts, hats, and gloves are taxed regardless of price.
How do I know the exact sales tax rate for my address?
Use the New York Department of Taxation and Finance sales tax rate lookup tool on their website. Enter your zip code or full address, and the tool will show your exact combined rate. You can also call 518-457-5181 or contact your local tax assessor's office.