New York's statewide sales tax is 4 percent, but your actual rate depends on your county
New York State charges a base sales tax of 4 percent on most purchases. However, counties and cities add their own local taxes on top of that amount. Your total sales tax rate ranges from 4 percent in some areas to 8.875 percent in New York City, depending on where you live and shop. The rate you pay is determined by the location where the sale happens, not where you live.
When you buy something in a store or online with delivery to New York, the merchant charges the sales tax rate for that delivery address. If you buy online from out of state and have it shipped to your New York address, New York sales tax applies. If you pick it up in another state, you pay that state's rate instead.
Key Takeaways
- New York State's base sales tax is 4 percent, but counties add 3 to 4.875 percent more, making your total rate between 4 and 8.875 percent.
- New York City has the highest combined rate at 8.875 percent (state 4 percent plus city 4.5 percent plus MTA tax 0.375 percent).
- Some products are taxed differently: groceries and prescription medications are not taxed, while prepared food and clothing under $110 per item are taxed.
- The sales tax rate that applies is the one where the purchase is delivered or picked up, not where you live.
Sales tax rates by major New York counties
Each county sets its own local tax rate on top of the 4 percent state rate. Here are the combined rates for the largest counties:
| County | Local Rate | Combined Total |
|---|---|---|
| New York County (Manhattan) | 4.5% + 0.375% MTA | 8.875% |
| Kings County (Brooklyn) | 4.5% + 0.375% MTA | 8.875% |
| Queens County | 4.5% + 0.375% MTA | 8.875% |
| Bronx County | 4.5% + 0.375% MTA | 8.875% |
| Richmond County (Staten Island) | 4.5% | 8.5% |
| Westchester County | 3% | 7% |
| Nassau County | 3% | 7% |
| Suffolk County | 3% | 7% |
| Erie County (Buffalo) | 3% | 7% |
| Monroe County (Rochester) | 3% | 7% |
The MTA tax (Metropolitan Transportation Authority tax) of 0.375 percent applies only in the five boroughs of New York City and certain surrounding areas. If you live in a county outside New York City, you do not pay the MTA portion.
What is and is not taxed in New York
Not everything you buy is subject to sales tax in New York. Groceries and food you prepare at home are not taxed, including bread, milk, vegetables, meat, and frozen foods. Prescription medications are not taxed, but over-the-counter medicines and vitamins are. Diapers and feminine hygiene products are also not taxed.
Prepared food and restaurant meals are taxed at the full rate, even if you take it to go. Hot food from a deli counter, pizza by the slice, and coffee from a café all count as prepared food. Clothing items under $110 are not taxed, but items $110 or more are. A $109 shirt is tax-free; a $110 shirt is taxed. Shoes and accessories follow the same rule.
Services are generally not taxed in New York. Haircuts, repairs, and labor charges do not have sales tax added. However, if you buy a product as part of a service—like paint that a contractor applies to your house—the product portion may be taxed depending on the situation.
How sales tax is calculated on your receipt
Sales tax is calculated on the subtotal before any discounts are applied. If an item costs $100 and you have a $10 coupon, the tax is calculated on $90, not $100. If you return an item, the sales tax you paid on that item is refunded along with the purchase price.
When you see a price tag in a New York store, that price does not include sales tax. The tax is added at checkout. A $10 item in Manhattan costs $10.89 after tax (8.875 percent), while the same item in Buffalo costs $10.70 (7 percent). This is why the final amount you pay is always higher than the displayed price.
Sales tax on online and mail orders
If you order something online and have it shipped to a New York address, the retailer must charge New York sales tax. This applies whether the company is based in New York or anywhere else in the country. The tax rate used is the one for your delivery address.
Some online retailers do not automatically add sales tax at checkout, but New York law requires you to report and pay the tax yourself if they do not collect it. In practice, most major retailers now collect sales tax on all New York orders. If you are unsure whether tax was included, check your receipt or contact the seller.
Sales tax exemptions and resale certificates
Certain organizations do not pay sales tax on purchases. Nonprofits, schools, and government agencies can provide a resale certificate or tax exemption form to avoid paying tax on items they buy for their operations. If you work for one of these organizations, ask your accounting or purchasing department for the proper form before making a purchase.
Businesses that resell items can use a resale certificate to buy products without paying sales tax, then collect tax from their customers instead. If you are starting a business and need a resale certificate, you must register with the New York Department of Taxation and Finance.
Frequently Asked Questions
Do I pay sales tax if I buy something in New Jersey and bring it home to New York?
No. You pay the sales tax rate of the state where you make the purchase. If you buy something in New Jersey, you pay New Jersey's rate. However, if you order online and have it shipped to your New York address, New York tax applies regardless of where the seller is located.
Is clothing always tax-free in New York?
Clothing items under $110 are tax-free, but items $110 and above are taxed. This includes shoes, hats, and accessories. A pair of jeans for $105 is not taxed; a pair for $115 is taxed on the full amount.
What if a store charges me the wrong sales tax rate?
If you notice the tax charged does not match your county's rate, ask the cashier or manager to correct it. Keep your receipt. If the error is significant, you can contact the New York Department of Taxation and Finance, but most stores will refund the difference on the spot if you point it out.
Do I pay sales tax on groceries if I buy them at a restaurant?
Groceries you buy at a supermarket are not taxed. Food you buy at a restaurant or prepared foods counter is taxed, even if you take it home. A rotisserie chicken from a grocery store deli is taxed; raw chicken from the meat counter is not.
How do I know the exact sales tax rate for my address?
You can look up your county's rate using the New York Department of Taxation and Finance sales tax rate lookup tool on their website. Enter your address or ZIP code to see the combined state and local rate for your location.