Suffolk County's current sales tax rate is 8.875 percent

Suffolk County, New York charges 8.875 percent sales tax on most retail purchases. This rate is made up of the New York State base rate of 4 percent, plus an additional 4.875 percent that Suffolk County adds on top. The county rate has remained at 4.875 percent since 2009.

When you buy something at a store in Suffolk County, the cashier rings up the item price and then adds 8.875 percent to that total. If you buy a $100 item, you pay $108.88. Online purchases shipped to a Suffolk County address are also subject to this tax, though the rules depend on where the seller is located and whether they have a physical presence in New York State.

Key Takeaways

  • Suffolk County's sales tax rate of 8.875 percent applies to most tangible goods you buy in stores or have delivered to a county address.
  • Groceries, prescription medications, and certain medical equipment are exempt from sales tax in New York, even in Suffolk County.
  • Restaurant meals and prepared foods are taxed, but raw ingredients you buy at a grocery store to cook at home are not.
  • The rate breaks down as 4 percent state tax plus 4.875 percent county tax, and has not changed since 2009.

What items are taxed and what are exempt

Most physical items you buy are subject to the 8.875 percent rate. Clothing, electronics, furniture, gasoline, and household goods all get taxed. Services like haircuts, car repairs, and plumbing work are generally not taxed, though some service-related items (like parts or materials) are.

Food and medicine have their own rules. Groceries—raw meat, vegetables, bread, milk, eggs, and other uncooked foods—are not taxed. Prescription medications are also exempt. However, prepared foods are taxed: a sandwich from a deli counter, a meal at a restaurant, or a rotisserie chicken from the grocery store all include the 8.875 percent tax. Vitamins and over-the-counter medicines are taxed.

Certain medical equipment and devices are exempt if they are prescribed by a doctor. Diabetic testing supplies, for example, are not taxed. Eyeglasses and contact lenses are taxed, but the frames and lenses are treated differently depending on the prescription strength and whether they are considered a medical device.

How the tax breaks down between state and county

The 8.875 percent total is split between two levels of government. New York State collects 4 percent on all sales statewide. Suffolk County then adds 4.875 percent on top of that, which goes to the county government.

Different counties in New York charge different local rates. Nassau County, which borders Suffolk, charges 8.875 percent as well. Westchester County charges 8.875 percent. But if you travel upstate to a rural county, the local rate may be lower. The state portion is always 4 percent, but the county portion varies by location.

When you see a price tag in a Suffolk County store, the 8.875 percent is what the store must charge you. The store collects the tax and sends it to the state and county tax authorities. You do not pay the state and county separately—it is one combined rate at the register.

Online purchases and where tax applies

If you order something online and have it shipped to an address in Suffolk County, you usually owe sales tax on that purchase. The rule depends on whether the online seller has a physical location or employees in New York State. Large retailers like Amazon, Walmart, and Target have operations in New York, so they charge New York sales tax on orders shipped to the state, including Suffolk County orders.

Smaller online sellers may not charge tax at checkout, but that does not mean you owe nothing. New York requires residents to pay "use tax" on out-of-state purchases that were not taxed at the time of sale. In practice, most people do not report use tax on individual purchases, but the legal obligation exists. If you buy from a seller with no New York presence and no tax was charged, the item is technically subject to use tax at the same 8.875 percent rate.

When you do not pay sales tax

Certain purchases are completely exempt from sales tax in Suffolk County. Groceries, as mentioned, are not taxed. Prescription medications are not taxed. Clothing and footwear under $110 are not taxed in New York State—this is a statewide exemption that applies in Suffolk County too. Items over $110 are taxed on the full amount.

Some organizations do not charge sales tax on their sales. Nonprofits and charities may be exempt from collecting sales tax, though they must have the proper registration with the state. If you buy from a nonprofit thrift store or donate to a charity, the rules depend on what is being sold and the organization's tax status.

Resale certificates allow businesses to buy items without paying sales tax if they plan to resell those items. A retail store, for example, does not pay sales tax when it buys inventory from a wholesaler. The tax is paid by the customer at the register, not by the store when it purchases stock.

How to check the tax on a specific purchase

If you are unsure whether something is taxed, the simplest way to find out is to look at your receipt after you buy it. The receipt shows the subtotal, the tax amount, and the total. If tax appears on the line, it was taxed at 8.875 percent.

You can also ask the cashier before you buy. Most retail workers know whether common items like groceries or clothing are taxed. For unusual items—like certain medical supplies or equipment—the store may need to look it up in their system or check with a manager.

The New York Department of Taxation and Finance publishes a list of taxable and exempt items on its website. You can search for a specific product type to see how it is treated under state law. Keep in mind that the state rules explore everywhere in New York, including Suffolk County, so the information applies to your purchases.

Frequently Asked Questions

Is clothing taxed in Suffolk County?

Most clothing is not taxed in New York State, including in Suffolk County. However, items over $110 are taxed on the amount above $110. A $150 jacket would be taxed on $40. Accessories like belts, hats, and gloves under $110 are also exempt.

Do I pay sales tax on groceries?

No. Raw groceries—meat, produce, bread, milk, eggs, and other uncooked foods—are not taxed in Suffolk County or anywhere in New York. Prepared foods like deli sandwiches, rotisserie chicken, and restaurant meals are taxed at 8.875 percent.

What is the difference between sales tax and use tax?

Sales tax is charged by the seller at the register. Use tax is a tax you owe on purchases made outside New York where no sales tax was charged, if you bring the item into the state. Both are 8.875 percent in Suffolk County. Most people do not report use tax on small purchases, but the law requires it.

Does Amazon charge Suffolk County sales tax?

Yes. Amazon has operations in New York State, so it charges New York sales tax on orders shipped to addresses in the state, including Suffolk County. The tax rate applied is 8.875 percent.

Are prescription drugs taxed?

No. Prescription medications are exempt from sales tax in New York. Over-the-counter medicines and vitamins are taxed at 8.875 percent.