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 amount. Your total rate — what you actually pay at checkout — is the combination of state tax plus any local additions in your county. 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 significantly. Some counties add as little as 3.5 percent on top of the state rate, bringing the total to 7.5 percent. Others add 4.5 percent or more, pushing the total to 8.5 percent or higher. A few counties have rates above 8.875 percent. The variation exists because counties use sales tax revenue to fund local services, and each county sets its own rate within state limits.
Key Takeaways
- New York State's base sales tax is 4 percent, but counties add local tax on top, so your total rate ranges from 7.5 to 8.875 percent depending on where you live.
- New York City's combined rate is 8.875 percent (state 4 percent plus city 4.5 percent plus county 0.375 percent).
- Some products are exempt from sales tax entirely, including most groceries, prescription medications, and certain medical equipment.
- The rate you pay is determined by where the sale happens, not where you live, so purchases in different counties may have different tax amounts.
Combined rates by major New York counties
The easiest way to find your rate is to know your county, because the tax is applied where the transaction occurs. If you buy something in Manhattan, you pay New York City's rate. If you buy the same item in Westchester County, you pay Westchester's rate.
| County or City | 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 | 8.75% |
| Tompkins County (Ithaca area) | 8.75% |
These rates are current as of 2024, but counties can change their local rate. If you need the exact rate for a less common county or want to confirm a current rate, the New York Department of Taxation and Finance website lists all 62 counties and their combined rates.
What products are not taxed in New York
Sales tax does not apply to all purchases. The most common exemption is groceries — food you buy at a supermarket to cook at home is not taxed. This includes bread, milk, vegetables, meat, and canned goods. However, prepared food and food you eat at a restaurant or deli counter is taxed.
Prescription medications are also exempt from sales tax. Over-the-counter medications like aspirin or cold medicine are taxed, but prescription drugs filled by a pharmacist are not. Medical equipment prescribed by a doctor — such as wheelchairs, canes, or diabetic testing supplies — is typically exempt as well, though you may need to show a prescription or doctor's note.
Clothing under $110 per item is exempt from sales tax in New York. A single shirt or pair of pants under that threshold is not taxed. However, accessories like belts, hats, and gloves are taxed regardless of price, and a single item over $110 is taxed in full. Footwear is also taxed.
Other exempt items include newspapers, certain educational materials, and items purchased with food assistance benefits (SNAP). Gasoline and diesel fuel are taxed, but the tax is built into the pump price you see.
How sales tax is calculated at the register
When you buy a taxable item, the store multiplies the price by your county's combined tax rate and adds that amount to your bill. If you buy a $10 item in New York City, the tax is $10 × 0.08875 = $0.89, so your total is $10.89. The store collects this tax and sends it to the state and local tax authorities.
You do not pay sales tax on top of sales tax. The rate applied is the combined state and local rate where the purchase happens. Online purchases shipped to a New York address are also subject to sales tax, though the seller is responsible for collecting it — you do not calculate or pay it separately.
Sales tax on services in New York
Most services are not taxed in New York, but some are. Haircuts and salon services are taxed. Repairs to tangible goods — such as fixing a car, repairing shoes, or servicing appliances — are taxed. Dry cleaning and laundry services are taxed.
However, professional services like accounting, legal advice, and medical care are not taxed. Rental of items like cars or equipment is generally not taxed, though there are exceptions. If you are unsure whether a service is taxed, ask the business before you pay, or check the New York Department of Taxation and Finance website for the specific service category.
Frequently Asked Questions
Is sales tax the same everywhere in New York State?
No. The state rate is 4 percent everywhere, but counties add different amounts. New York City and surrounding counties have a combined rate of 8.875 percent, while some rural counties have rates as low as 7.5 percent. The rate depends on which county the sale occurs in.
Do I pay sales tax on groceries?
Most groceries are not taxed — bread, milk, vegetables, meat, and canned goods are exempt. However, prepared foods like deli sandwiches, hot pizza, or items from a restaurant counter are taxed. The rule is whether you are buying food to cook at home (no tax) or food ready to eat (taxed).
What about online purchases from out-of-state sellers?
If an item is shipped to a New York address, sales tax applies. Large online retailers now collect New York sales tax automatically. Smaller sellers may not, but you are technically responsible for paying the tax even if they do not collect it — though enforcement is rare for individual purchases.
Are prescription drugs taxed?
No. Prescription medications filled by a pharmacist are exempt from sales tax. Over-the-counter medications like aspirin or cough syrup are taxed. You need a valid prescription to receive the exemption.
How much sales tax do I pay on clothing?
Clothing items under $110 are not taxed. A single item over $110 is taxed in full. Accessories like hats, belts, and scarves are taxed regardless of price, and footwear is always taxed.