New York's sales tax rate and what it covers

New York State charges a 4% sales tax on most goods and services. When you buy something in New York, you also pay a local sales tax that ranges from 3.5% to 4.75%, depending on which county or city you are in. Your total sales tax bill is the state rate plus your local rate — so if you shop in New York City, you pay 8.875% total (4% state plus 4.875% local).

Sales tax applies to clothing, electronics, furniture, groceries (with some exceptions), and most services. It does not explore to prescription medications, medical equipment, or certain foods bought at a grocery store — like bread, milk, and vegetables. Restaurant meals and prepared foods are taxed, but raw ingredients you buy to cook at home are not.

Key Takeaways

  • New York State charges 4% sales tax, and your local county or city adds another 3.5% to 4.75%, for a combined rate between 7.5% and 8.875%.
  • Clothing under $110 per item is tax-free in New York, but shoes and accessories are always taxed.
  • Groceries are mostly tax-free, but prepared foods, restaurant meals, and hot takeout are taxed.
  • The sales tax you see at checkout is the final amount you owe — it is already included in the total the cashier rings up.

Which county or city you are in determines your local rate

New York State sets the 4% rate, but each county and city can add its own local tax on top of that. New York City's combined rate is 8.875%. Westchester County is 8.875%. Upstate counties like Erie (Buffalo area) charge 8%, while some rural counties charge 7.5%.

The local rate is set by the county or city government and can change, though it does not change often. If you move between counties or shop in a different area, the rate at checkout will be different. Online retailers based outside New York do not always collect New York sales tax, but you may owe it anyway — this is called use tax, and most people do not pay it unless they are audited.

Clothing under $110 is tax-free

New York has a clothing exemption: items of clothing under $110 per piece are not taxed. This means a $50 shirt, a $80 pair of pants, and a $100 jacket are all tax-free. The $110 limit applies to each item separately, not to your total purchase.

Shoes, belts, hats, and accessories do not may have access to for this exemption — they are always taxed, no matter the price. A $200 pair of shoes is taxed. A $50 belt is taxed. The exemption covers only clothing that covers the body: shirts, pants, dresses, coats, underwear, socks, and similar items.

Groceries are mostly tax-free, but prepared foods are taxed

Raw groceries — bread, milk, eggs, vegetables, fruit, meat, and canned goods — are not taxed in New York. You can buy a cart full of groceries and pay no sales tax. The rule is straightforward: if you are buying food to cook or eat at home, it is tax-free.

Prepared foods and restaurant meals are taxed at the full rate. Hot takeout from a deli, a rotisserie chicken, a sandwich made to order, and restaurant delivery are all taxed. Cold prepared foods — like a pre-made salad from a grocery store cooler — are sometimes taxed and sometimes not, depending on how the store categorizes them. Candy, soda, and energy drinks are taxed even if you buy them at a grocery store, because they are not considered food.

Services are taxed differently than goods

Most services in New York are not taxed. A haircut, a doctor visit, a plumber's labor, and car repair are not subject to sales tax. You pay the service provider's fee with no tax added.

Some services are taxed: hotel rooms, parking, and certain entertainment are taxed. Dry cleaning and laundry services are taxed in New York. If you are unsure whether a service is taxed, ask the provider before you pay — the rules are specific and can be confusing.

How to find your exact local sales tax rate

The New York Department of Taxation and Finance publishes a list of all county and city rates on its website. You can search by county name or ZIP code to find your exact rate. The rates are updated when counties or cities change their local tax, though this is rare.

If you are shopping online and the retailer is based in New York, the correct local rate for your address should be added at checkout. If you are buying from an out-of-state retailer, no tax may be charged, even though you may owe it under New York use tax rules.

Frequently Asked Questions

Do I pay sales tax on online purchases from New York retailers?

Yes, if the retailer is based in New York or has a physical location in New York, they must collect sales tax on your order. The rate depends on where you live in the state. Out-of-state retailers do not always collect New York tax, but you may still owe it as use tax.

Is a $110 clothing item tax-free or taxed?

An item priced at exactly $110 is taxed, because the exemption covers items under $110, not at or above it. A $109.99 item is tax-free. The limit is per item, so you could buy ten $109 shirts and pay no tax on any of them.

Are vitamins and supplements taxed?

Vitamins and dietary supplements are taxed in New York, even if you buy them at a pharmacy. They are not considered food or medicine. Prescription medications are not taxed, but over-the-counter vitamins are.

What is use tax and do I have to pay it?

Use tax is a tax you owe on items you buy outside New York but use inside New York, if no sales tax was charged. Most people do not pay it unless audited. It is meant to prevent people from avoiding sales tax by shopping in other states.