New York's statewide sales tax is 4 percent, but your actual rate depends on your county
New York State charges a base sales tax of 4 percent on most goods and services. However, counties and cities can add their own local sales tax on top of that. Your total sales tax rate — what you actually pay at checkout — is the combination of the state rate plus any local additions. This means the rate you pay in New York City is different from the rate in Buffalo, which is different from the rate in rural counties upstate.
The local portion varies because counties and cities set their own rates independently. Some counties add 3 percent, others add 3.5 percent or 4.5 percent. A few add even more. This creates a patchwork where the same item costs a different percentage in tax depending on which side of a county line you're on.
Key Takeaways
- New York State's base sales tax is 4 percent, but counties and cities add local tax on top, making your total rate between 7 percent and 8.875 percent depending on location.
- New York City has an 8.875 percent combined rate: 4 percent state plus 4.5 percent local.
- Most other counties in New York fall between 7 percent and 8.75 percent total.
- The tax rate that applies is the one where the sale physically happens, not where you live or where the business is based.
Combined sales tax rates by major New York counties
The combined rate — state plus local — varies across the state. New York City has the highest rate at 8.875 percent. Most other urban and suburban counties range from 7.5 percent to 8.75 percent. Rural counties tend to be on the lower end, though still above 7 percent.
| County or Area | Combined Rate |
|---|---|
| New York City (all five boroughs) | 8.875% |
| Westchester County | 8.875% |
| Nassau County | 8.875% |
| Suffolk County | 8.875% |
| Erie County (Buffalo area) | 8.75% |
| Monroe County (Rochester area) | 8.75% |
| Onondaga County (Syracuse area) | 8.75% |
| Albany County | 8.75% |
| Dutchess County | 8.625% |
| Orange County | 8.625% |
| Rockland County | 8.625% |
| Tompkins County (Ithaca area) | 8% |
| Cortland County | 8% |
The rates shown are current as of 2024, but counties can change their local rate. If you live or shop in a county not listed here, you can find the exact rate by searching "[County name] New York sales tax" or by contacting the county assessor's office directly.
What the sales tax rate applies to
Sales tax in New York applies to most tangible goods — clothing, electronics, furniture, groceries at checkout, restaurant meals, and prepared foods. It does not apply to unprepared groceries like raw vegetables, meat, or milk when you buy them at a supermarket to cook at home. Prescription medications are not taxed. Newspapers and magazines are not taxed.
Services are taxed differently depending on the type. Haircuts and salon services are taxed. Repairs to goods are taxed. Dry cleaning is taxed. However, professional services like accounting, legal advice, or medical care are generally not taxed. The rule is not always obvious, so if you're unsure whether a specific purchase is taxed, ask the seller or check the receipt.
How sales tax is calculated at the register
The sales tax rate that applies is determined by the location where the transaction physically occurs. If you buy something in a store in New York City, you pay the New York City rate of 8.875 percent, even if you live in a county with a lower rate. If you buy something in a store in Erie County, you pay the Erie County rate of 8.75 percent.
For online purchases, the rule is more complex. If you order from a retailer that has a physical location in New York, that retailer must collect sales tax based on the address where the item is being shipped. If you live in Tompkins County and order from an online retailer with a warehouse in New York, you pay Tompkins County's rate of 8 percent. If the retailer has no physical presence in New York, they may not collect New York sales tax at all, though New York residents are technically supposed to pay "use tax" on such purchases when filing taxes — a rule that is rarely enforced for individual purchases.
City-specific additions within counties
Some cities within counties add their own additional sales tax on top of the county rate. This is less common than county-level tax, but it does exist in certain places. For example, some cities in upstate New York have added a small local option sales tax. The total rate you pay reflects all layers: state plus county plus any city addition.
When you see a sales tax rate listed, it usually already includes all layers. If you're shopping in a specific city and want to know the exact breakdown, the receipt will show the total tax charged, and you can contact the city or county assessor to learn which portion came from which level of government.
Frequently Asked Questions
Is there a sales tax on groceries in New York?
Unprepared groceries — raw meat, vegetables, milk, bread, eggs — are not taxed. Prepared foods like deli items, hot foods, and restaurant meals are taxed at the full rate. If you're unsure whether something counts as prepared, check your receipt; the cashier should not have charged tax on unprepared items.
Do I pay sales tax on clothes and shoes?
Yes. New York taxes clothing and footwear at the full sales tax rate. There is no clothing exemption in New York, unlike some other states.
What if I buy something online from outside New York?
If the seller has no physical location in New York, they typically do not collect New York sales tax. You are technically required to pay use tax on your state tax return, but this is rarely enforced for individual purchases. If the seller does have a New York location, they must collect tax based on your shipping address.
Can the sales tax rate change?
Yes. Counties and cities can vote to change their local sales tax rates. Changes are not frequent, but they do happen. If you need the current rate for a specific county, check the county assessor's website or call their office, as rates can shift year to year.