New York's statewide sales tax is 4 percent, but your actual rate depends on county and what you buy

New York State charges a base sales tax of 4 percent on most goods and services. However, counties add their own tax on top of that — so your total rate ranges from 4 percent to 8.875 percent depending on where you are in the state. New York City has the highest combined rate at 8.875 percent. Some counties also tax certain items differently, like groceries or clothing, which can lower your bill in those categories.

The rate you pay at checkout is determined by the location of the store, not where you live. If you buy something in Manhattan, you pay Manhattan's rate. If you buy the same item in Buffalo, you pay Erie County's rate. Online purchases are taxed based on where the seller is located or, in some cases, where the item ships to.

Key Takeaways

  • New York State's base sales tax is 4 percent, and counties add between 0 and 4.875 percent on top of that.
  • New York City's combined rate of 8.875 percent is the highest in the state; most other counties range from 7 to 8.5 percent.
  • Clothing and footwear under $110 are exempt from sales tax statewide, regardless of county.
  • Groceries, prescription drugs, and certain medical equipment are taxed at lower rates or not taxed at all across New York.
  • The rate you pay is based on the store's location, not your home address.

County-by-county rates across New York

Each of New York's 62 counties sets its own local sales tax rate, which is added to the state's 4 percent base. The combined rates range from 4 percent (in a few counties with no local tax) to 8.875 percent in New York City. Most counties fall between 7 and 8.5 percent.

New York City (combining New York, Kings, Queens, Bronx, and Richmond counties) charges 8.875 percent. Westchester County charges 8.875 percent. Nassau and Suffolk counties on Long Island charge 8.875 percent. Erie County (Buffalo) charges 8.75 percent. Monroe County (Rochester) charges 8.75 percent. Onondaga County (Syracuse) charges 8.75 percent. Tompkins County (Ithaca) charges 8 percent.

If you live or shop in a smaller county or rural area, your rate may be lower. Some counties in upstate New York charge only 7 percent or 7.5 percent combined. To find your exact county rate, search online for "[your county name] New York sales tax rate" or ask the cashier at checkout — they can tell you the rate for that location.

What items are exempt or taxed differently

Not everything sold in New York is taxed at the full rate. Clothing and footwear priced under $110 per item are exempt from sales tax statewide. This means a $100 shirt is not taxed, but a $150 pair of shoes is taxed on the full amount. The $110 threshold applies to the individual item, not your total purchase.

Groceries — including milk, bread, vegetables, meat, and other food for home consumption — are not taxed in New York. This exemption applies statewide regardless of county. However, prepared foods, restaurant meals, and items like candy, soda, and hot foods are taxed at the full rate.

Prescription drugs and certain medical equipment, such as diabetic supplies and mobility aids, are not taxed. Over-the-counter medications like cold medicine or pain relievers are taxed at the full rate. Newspapers and magazines are not taxed. Gasoline is taxed, but the tax is included in the per-gallon price you see at the pump.

How online purchases are taxed

Online retailers must collect sales tax on orders shipped to New York addresses. The tax rate applied is based on the delivery address, not the seller's location. If you order something online and have it shipped to your home in Buffalo, you pay Erie County's rate (8.75 percent). If you have it shipped to a Manhattan address, you pay New York City's rate (8.875 percent).

Large online retailers like Amazon, Walmart, and Target collect and remit sales tax automatically. Smaller sellers may not, though New York State law requires them to. If you receive an order without tax charged and the seller was required to collect it, you may owe use tax — a tax on purchases made outside New York but used within it. In practice, this is rarely enforced for individual purchases, but it is technically your responsibility.

Tax rates for specific services and categories

Most services in New York are not taxed. Haircuts, dental work, medical services, and car repairs are generally not subject to sales tax. However, some services are taxed: hotel rooms are taxed at the full rate plus an additional occupancy tax that varies by location. Parking garages and lots are taxed. Laundry and dry cleaning are taxed.

Alcohol is taxed at the full sales tax rate, plus excise taxes that vary by type. Beer, wine, and spirits each have different state excise tax rates on top of sales tax. Cigarettes and vaping products are taxed at the full rate plus a state excise tax. Lottery tickets are not subject to sales tax.

How to find the exact rate for your location

The simplest way to find your sales tax rate is to search "[your county name] New York sales tax" online. The New York Department of Taxation and Finance maintains a list of all county rates on its website. You can also call your county assessor's office or the local tax department.

If you are shopping in a specific city or town, remember that the rate is set by county, not by municipality. All stores in Erie County charge the same rate, whether they are in Buffalo, Niagara Falls, or a small town outside the city. The only exception is New York City, where all five boroughs share the same 8.875 percent rate.

Frequently Asked Questions

Why is my sales tax different in different counties?

New York State sets a 4 percent base tax, but each county adds its own local tax to fund county services. Counties with higher costs or different revenue needs set higher local rates. This is why New York City charges 8.875 percent while a rural county might charge 7 percent.

Do I pay sales tax on groceries in New York?

No. Groceries — food you buy to cook at home — are not taxed in New York. This includes milk, bread, vegetables, meat, and eggs. Prepared foods, restaurant meals, and items like candy or soda are taxed at the full rate.

Is clothing always tax-free in New York?

Clothing and footwear under $110 per item are tax-free. A $100 shirt is not taxed, but a $150 pair of shoes is taxed on the full amount. The threshold applies to each individual item, not your total purchase.

Do I pay sales tax on online orders shipped to New York?

Yes. Online retailers must collect sales tax based on your delivery address. If you order something shipped to Manhattan, you pay 8.875 percent. If shipped to Buffalo, you pay 8.75 percent. Large retailers collect this automatically; smaller sellers may not, though they are required to by law.

Are haircuts and medical services taxed in New York?

No. Most personal services like haircuts, dental work, and medical care are not subject to sales tax. However, some services are taxed: hotel rooms, parking, dry cleaning, and laundry are all subject to the full sales tax rate.