New York's statewide sales tax is 4 percent, but your actual rate depends on your county
New York has a base sales tax of 4 percent that applies everywhere in the state. However, most counties add their own local tax on top of that amount. Your total sales tax rate — what you actually pay at checkout — is the combination of the state rate plus your county's local rate. This means the rate you pay in New York City is different from the rate in Buffalo, which is different from the rate in the Adirondacks.
The county you're in when you make a purchase determines which local tax applies, not where you live. If you live in one county but shop in another, you pay that other county's rate. Online purchases are more complicated and depend on the seller's location and the product type, which is covered below.
Key Takeaways
- New York's state sales tax is 4 percent, but combined with local county taxes, rates range from 7 percent to 8.875 percent depending on where you shop.
- New York City has an 8.875 percent combined rate (4 percent state plus 4.875 percent local), the highest in the state.
- Some products are taxed differently: groceries and prescription medications are not taxed, while prepared food and clothing under $110 have their own rules.
- The county where you make the purchase determines the tax rate, not your home address or where the seller is located.
- Online sales follow the same rules as in-store purchases, though the seller must be registered to collect tax in New York for the tax to apply.
Sales tax rates by county in New York
New York has 62 counties, and each one sets its own local sales tax rate between 3 percent and 4.875 percent. When you add the state's 4 percent to the local rate, your total ranges from 7 percent (in some rural counties) to 8.875 percent (in New York City). The rate does not change within a county — a purchase in Manhattan has the same tax rate as a purchase in the Bronx, even though they are different boroughs.
New York City's combined rate of 8.875 percent is the highest in the state. Westchester County is 8.875 percent. Most other counties fall between 7 percent and 8.5 percent. A few rural counties in the North Country and Central New York have rates closer to 7 percent. You can find your county's exact rate by searching "[your county name] New York sales tax rate" or by asking a cashier, since they are required to know their local rate.
What is and isn't taxed in New York
Not everything you buy is subject to sales tax in New York. Groceries — unprepared food you cook at home — are not taxed. This includes bread, milk, vegetables, meat, and canned goods. Prescription medications are also not taxed. Over-the-counter medicines like aspirin or cold medicine are taxed as regular items.
Prepared food is taxed. This means restaurant meals, deli sandwiches, hot food from a grocery store, and food from a food truck all have sales tax added. The line between "prepared" and "unprepared" matters: a rotisserie chicken from a grocery store is taxed, but a raw chicken is not. A sandwich made at the deli counter is taxed, but bread and deli meat you buy separately are not.
Clothing has a special rule in New York. Items of clothing under $110 are not taxed. A $100 shirt is tax-free, but a $150 jacket is taxed. The tax applies only to the portion over $110 — so a $120 item is taxed on $10. Accessories like hats, gloves, and belts are taxed regardless of price. Shoes are taxed regardless of price.
How sales tax works for online purchases
Online purchases follow the same tax rules as in-store purchases, but the seller must be registered to collect sales tax in New York for the tax to apply. If you order from a major retailer like Amazon or a national chain, they collect New York sales tax at checkout. If you order from a small seller who is not registered in New York, no sales tax is added at the time of purchase.
The tax rate applied to an online purchase depends on the delivery address, not the seller's location. If you order something to be delivered to your address in Buffalo, Buffalo's sales tax rate applies. If you have it delivered to an address in New York City, New York City's rate applies. This is the same rule as in-store shopping — the location of the transaction determines the rate.
Marketplace sellers on platforms like eBay or Etsy may or may not collect sales tax depending on whether they are registered in New York. Many small sellers are not registered and do not collect tax. This is a gap in the system, and New York has been working to close it, but it means you may not see tax added to some online purchases from individual sellers.
Sales tax on specific items you might buy
| Item | Taxed? | Notes |
|---|---|---|
| Groceries (unprepared) | No | Bread, milk, vegetables, meat, canned goods are not taxed. |
| Restaurant meals | Yes | All prepared food is taxed at your local rate. |
| Prescription medications | No | Requires a valid prescription; over-the-counter drugs are taxed. |
| Clothing under $110 | No | Items $110 and over are taxed; only the amount over $110 is taxed on items between $110–$120. |
| Shoes and accessories | Yes | Taxed regardless of price. |
| Gasoline | Yes | State and local sales tax apply; there is also a separate state excise tax on fuel. |
| Haircuts and services | Yes | Personal services like haircuts, dry cleaning, and repairs are taxed. |
| Hotel rooms | Yes | Sales tax plus a separate occupancy tax (varies by location). |
Why your receipt shows a different total than you expected
The most common reason a receipt total is higher than expected is that you forgot to add sales tax. Price tags in stores do not include sales tax — the tax is added at checkout. If an item costs $10 and your local rate is 8.875 percent, you pay $10.89. This catches people off guard, especially visitors from states with lower rates or no sales tax.
The second reason is that you bought a mix of taxed and untaxed items. If you bought a $20 rotisserie chicken (taxed) and a $5 loaf of bread (not taxed), the tax applies only to the chicken, not the bread. The receipt should show which items were taxed and which were not, though not all receipts are clear about this.
A third reason is that you bought an item you thought was exempt but is not. Clothing under $110 is not taxed, but shoes are always taxed. Over-the-counter medicine is taxed, but prescription medicine is not. If you are unsure whether something should be taxed, ask the cashier before you pay.
Frequently Asked Questions
What is the sales tax rate in New York City?
New York City's combined sales tax rate is 8.875 percent. This is the state's 4 percent rate plus New York City's local rate of 4.875 percent. It is the highest rate in New York State.
Do I pay sales tax on groceries in New York?
No. Unprepared groceries — food you cook at home — are not taxed in New York. This includes produce, meat, dairy, bread, and canned goods. Prepared food like restaurant meals and deli sandwiches are taxed.
Is clothing tax-free in New York?
Clothing items under $110 are not taxed. Items $110 and over are taxed. For items between $110 and $120, only the amount over $110 is taxed. Shoes and accessories are always taxed, regardless of price.
Do I pay sales tax on online orders shipped to New York?
Yes, if the seller is registered to collect sales tax in New York. The tax rate is based on your delivery address. Major retailers collect tax automatically. Some small sellers may not be registered and may not collect tax, though this is changing.
Why is my sales tax different from someone else's in New York?
Because you live in different counties. Each county in New York sets its own local sales tax rate. New York City is 8.875 percent, but other counties range from 7 percent to 8.5 percent. The rate where you make the purchase determines the tax you pay.