The current sales tax rate in Suffolk County is 8.875 percent
Suffolk County's sales tax is made up of three layers: the New York State base rate of 4 percent, plus a county tax of 4.5 percent, plus a local tax of 0.375 percent. When you buy something in Suffolk County, the seller adds all three together and charges you 8.875 percent on top of the price. This rate applies to most goods and some services, though certain items are taxed differently or not at all.
The rate has been stable since 2009. It does not change by town or village within Suffolk County — you pay the same 8.875 percent whether you shop in Huntington, Smithtown, or anywhere else in the county. However, if you cross into Nassau County or travel to New York City, the rate changes because those areas have different local tax rates.
Key Takeaways
- Suffolk County sales tax is 8.875 percent on most purchases, made up of state (4%), county (4.5%), and local (0.375%) components.
- Groceries, prescription medications, and most clothing under $110 are not subject to sales tax in New York.
- Prepared food, restaurant meals, and takeout are taxed at the full rate, even if you eat it at home.
- The rate is the same across all towns and villages in Suffolk County, but changes if you shop in Nassau County or New York City.
What items are not taxed in Suffolk County
New York State exempts certain necessities from sales tax. Groceries — including bread, milk, vegetables, meat, and canned goods — are not taxed. Prescription medications and medical devices like diabetic test strips are also exempt. Most clothing and footwear under $110 per item is not taxed, though accessories like belts, scarves, and hats are taxed regardless of price.
Items that seem like they should be exempt often are not. Prepared food, hot food, and restaurant meals are all taxed at the full 8.875 percent. Vitamins and over-the-counter medicines are taxed. Haircuts and personal services are taxed. If you are unsure whether something is taxed, ask the cashier or check your receipt — the tax line will show what was charged.
How prepared food and restaurant meals are taxed differently
The line between groceries and prepared food is where most confusion happens. A raw chicken breast from the supermarket is not taxed. A rotisserie chicken from the same supermarket's deli counter is taxed at 8.875 percent because it is considered prepared food. Takeout pizza, deli sandwiches, and hot soup are all taxed. So is food from a food truck or restaurant, whether you eat it there or take it home.
Cold prepared food — like a sandwich from a deli case that has not been heated — is also taxed. The rule is whether the food has been prepared for when ready consumption, not whether it is hot or cold. If you are buying ingredients to cook at home, you are not taxed. If someone else prepared it and you are buying it ready to eat, you are taxed.
Sales tax on clothing and footwear
New York taxes clothing and footwear based on price. Any single item of clothing or shoes that costs $110 or less is not taxed. A $109 shirt is tax-free. A $111 shirt is taxed on the full amount. This applies to each item separately — if you buy five $20 shirts, none of them are taxed, but if you buy one $550 coat, the entire $550 is taxed.
The $110 threshold applies to the item itself, not to the total purchase. Accessories like belts, hats, scarves, gloves, and ties are taxed at any price. Work uniforms and protective gear are also taxed. If you are buying clothing for a child or an adult, the same $110 rule applies to both.
How to understand your receipt
When you receive a receipt in Suffolk County, the subtotal shows the pre-tax price. Below that, a line labeled "Tax" or "Sales Tax" shows 8.875 percent of the taxable items. The total at the bottom includes that tax. If you bought groceries and a magazine, only the magazine would be taxed. If you bought a shirt for $80 and a shirt for $150, only the $150 shirt would be taxed.
Receipts do not always break down which items were taxed and which were not — that depends on the store's system. If you think you were charged tax on something that should be exempt, ask the cashier or contact the store's customer service. Mistakes happen, and stores can issue refunds for incorrect tax charges.
Sales tax on services and other purchases
Most services are taxed in New York. Haircuts, dry cleaning, car repairs, and plumbing work are all subject to the 8.875 percent rate. Gym memberships and personal training are taxed. Appliance repair and home maintenance services are taxed. However, some services are exempt — for example, certain medical services and veterinary care are not taxed.
Digital goods and subscriptions are taxed. If you buy an e-book, a streaming subscription, or software, you pay sales tax. Gasoline is taxed, but the tax is included in the pump price rather than added at checkout. Utilities like electricity and natural gas are not taxed. If you are unsure whether a service or purchase is taxed, the receipt will show it.
What to do if you think you were overcharged
If you believe a store charged you sales tax on an exempt item, keep your receipt and contact the store directly. Most stores will refund the tax if you can show the item should not have been taxed. If the store refuses or you cannot reach them, you can file a complaint with the New York State Department of Taxation and Finance, though this is typically used for patterns of overcharging rather than single transactions.
For large purchases where the tax amount is significant, it is worth double-checking. If you bought clothing and were charged tax on items under $110, or if you were charged tax on groceries, ask for a refund before you leave the store. Most cashiers can process a refund when ready if they made an error.
Frequently Asked Questions
Is the sales tax rate different in different towns in Suffolk County?
No. The rate is 8.875 percent everywhere in Suffolk County, including Huntington, Smithtown, Islip, and all other towns and villages. The rate does not change by location within the county.
Do I pay sales tax if I buy something online and have it shipped to Suffolk County?
Yes. Most online retailers now charge sales tax on orders shipped to New York addresses, including Suffolk County. The tax rate is 8.875 percent. Some smaller retailers may not collect it, but you are technically responsible for reporting it on your state tax return.
Are prescription glasses and contact lenses taxed?
Prescription eyeglasses and contact lenses are not taxed in New York. However, the eye exam itself may be taxed depending on who performs it and how it is billed. Sunglasses and non-prescription glasses are taxed.
What if I buy something in Nassau County and bring it back to Suffolk County?
You pay the sales tax rate of the county where you make the purchase. If you buy something in Nassau County (which has an 8.875 percent rate as well), you pay Nassau's rate at the register. You do not pay again when you bring it home to Suffolk County.
Are diapers and baby formula taxed?
Diapers and baby formula are taxed at the full 8.875 percent rate in New York. They are not considered groceries for tax purposes, even though they are necessities for families with infants.