New York State Sales Tax: The Base Rate and Local Additions
New York State charges a base sales tax of 4 percent on most goods and services. On top of that, your county adds its own tax — usually between 3 and 4.75 percent — which means the total you pay ranges from 7 to 8.875 percent depending on where you shop. Some cities and counties add an extra quarter percent or half percent on top of the county rate, pushing the total higher in specific locations.
The rate you pay is determined by where the sale happens, not where you live. If you buy something in Manhattan, you pay Manhattan's rate. If you drive to a store in Westchester County, you pay Westchester's rate. The tax is added at checkout and appears on your receipt.
Key Takeaways
- New York State's base sales tax is 4 percent, but your actual rate depends on your county and sometimes your city.
- Total sales tax in New York ranges from 7 percent (lowest) to 8.875 percent (highest), with most areas between 7.5 and 8.875 percent.
- The tax rate that applies is the one where the store is located, not where you live.
- Groceries, prescription medications, and certain medical equipment are exempt from sales tax in New York.
- You can find your exact local rate by entering your zip code on the New York Department of Taxation and Finance website.
Sales Tax Rates by County
New York has 62 counties, and each one sets its own add-on rate above the 4 percent state base. Here are the main regions and their typical combined rates:
| Region / County | Combined Rate |
|---|---|
| New York City (all five boroughs) | 8.875% |
| Westchester County | 8.0% to 8.875% |
| Nassau County | 8.875% |
| Suffolk County | 8.0% |
| Rockland County | 8.375% |
| Orange County | 8.0% |
| Dutchess County | 8.0% |
| Albany County | 8.0% |
| Erie County (Buffalo area) | 8.75% |
| Monroe County (Rochester area) | 8.0% |
| Onondaga County (Syracuse area) | 8.0% |
Some counties have multiple rates within their borders because cities or towns have added their own local tax on top of the county rate. For example, Yonkers in Westchester County has a higher rate than other parts of the county. The difference is usually a quarter or half percent, but it adds up on large purchases.
What Is and Isn't Taxed in New York
Not everything you buy is subject to sales tax. Groceries — items you buy at a supermarket to cook at home — are not taxed. This includes bread, milk, vegetables, meat, and canned goods. However, prepared food, restaurant meals, and hot food from a deli counter are taxed at the full rate.
Prescription medications are not taxed in New York, but over-the-counter medicines like aspirin or cold medicine are. Medical equipment prescribed by a doctor — such as wheelchairs, canes, or diabetic testing supplies — is also exempt. Clothing and footwear under $110 per item are not taxed, but items over that threshold are.
Services like haircuts, car repairs, and plumbing are generally not subject to sales tax. However, some services bundled with products — like installation or delivery — may be taxed depending on how the business structures the charge.
How to Find Your Exact Local Rate
Because rates vary by zip code and sometimes by street, the fastest way to find your exact rate is to use the New York Department of Taxation and Finance's sales tax rate lookup tool on their website. Enter your zip code and the tool will show you the combined state, county, and local rate for that area.
You can also call the New York Department of Taxation and Finance at 518-457-5181 during business hours, or visit a local tax office in person. Many county assessor's offices and town halls also have this information posted or available by phone.
Sales Tax on Online and Out-of-State Purchases
If you order something online from a retailer outside New York, you may still owe sales tax. New York requires out-of-state sellers to collect sales tax if they have a physical presence in the state or meet certain sales thresholds. Most major online retailers now collect New York sales tax automatically at checkout.
If a retailer does not collect sales tax, you are technically responsible for paying it yourself through New York's use tax. In practice, most people do not report this, but it is the law. The use tax rate is the same as the sales tax rate for your location.
Sales Tax on Services and Special Items
Certain services and items have their own rules. Gasoline is taxed at 4 percent (the state rate only, with no county add-on). Utilities like electricity and natural gas are taxed at 4 percent. Telephone and internet services are also taxed at the state rate only.
Vehicles are subject to sales tax, but the rate and how it is calculated can be complex. Most car purchases are taxed at your local rate, but some counties have different rules for trade-ins or financing. If you are buying a car, ask the dealer about the exact tax you will owe.
Frequently Asked Questions
Why is the sales tax rate different in different parts of New York?
Each county sets its own add-on rate above the 4 percent state base. Some counties also allow cities or towns to add a small additional tax. This is why New York City has a higher rate than rural areas upstate.
Do I pay sales tax if I buy something online from a New York store?
Yes, if the retailer has a physical location in New York or meets sales thresholds, they must collect sales tax based on where the item is being shipped. You pay the rate for your delivery address, not the store's location.
Is clothing taxed in New York?
Clothing and footwear under $110 per item are not taxed. Items over $110 are taxed at your local rate. This applies to each individual item, so a $120 coat is taxed but a $100 shirt is not.
What if I buy groceries at a store that also sells prepared food?
The tax depends on what you buy. Unprepared groceries like raw chicken or vegetables are not taxed. Hot food from the deli counter, bakery items that are ready to eat, and prepared salads are taxed. Ask the cashier if you are unsure.
Can I get a refund on sales tax I already paid?
Generally, no. Sales tax is final once you pay it. However, if you return an item and get a refund, the sales tax is also refunded. Some businesses offer tax-free shopping days during back-to-school season, but these are rare and announced in advance.