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 purchases. However, counties and cities can add their own 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 taxes in your area. 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.

The local portion varies significantly. Some counties add 3.5 percent, others add 4.5 percent or more. A few counties add less. This is why the same item costs different tax amounts depending on where you buy it in the state.

Key Takeaways

  • New York State's base sales tax is 4 percent, but counties and cities add local taxes on top of that amount.
  • Combined rates range from 7 percent to 8.875 percent depending on which county you are in.
  • Some items are exempt from sales tax entirely, including most groceries, prescription medications, and clothing under $110.
  • The tax rate that applies is the one where the sale physically takes place, not where you live or where the seller is located.
  • You can find your exact local rate by entering your address or ZIP code on the New York Department of Taxation and Finance website.

Combined sales tax rates by county

The total rate you pay depends on your county. New York City (which includes Manhattan, Brooklyn, Queens, the Bronx, and Staten Island) charges 8.875 percent. Most other urban and suburban counties charge between 7.5 and 8.875 percent. Rural counties tend to be on the lower end, around 7 to 8 percent.

Some specific examples: Nassau County (Long Island) is 8.875 percent. Westchester County (north of New York City) is 8.875 percent. Erie County (Buffalo area) is 8 percent. Monroe County (Rochester area) is 8 percent. Tompkins County (Ithaca area) is 8 percent. Broome County (Binghamton area) is 8 percent.

The easiest way to find your exact rate is to visit the New York Department of Taxation and Finance website and enter your ZIP code. The rate displayed is your combined state and local rate — the number that matters when you check out.

What is and is not taxed

Not everything you buy in New York is subject to sales tax. Most groceries — bread, milk, vegetables, meat, eggs — are not taxed. Prescription medications are not taxed. Over-the-counter medicines like aspirin and cold medicine are taxed.

Clothing and footwear under $110 per item are not taxed. A $100 shirt is tax-free. A $150 shirt is taxed. A $109.99 pair of shoes is tax-free. A $110 pair of shoes is taxed. The $110 threshold applies to each individual item, not your total purchase.

Services are generally not taxed, but products are. A haircut is not taxed. Hair products you buy are taxed. A repair service is not taxed. Parts used in the repair are taxed. Prepared food — restaurant meals, deli sandwiches, hot pizza — is taxed. Unprepared food you cook at home is not.

How the tax rate is determined at checkout

The sales tax rate that applies is always the rate where the transaction takes place, not where you live or where the business is based. If you live in one county but drive to another county to shop, you pay that county's rate. If you order something online and it ships to your address in New York, the rate depends on where the seller's location is or where the item is shipped from — this varies by seller and can be complicated.

For in-person purchases, the rule is straightforward: the rate of the county where you hand over money is the rate you pay. This is why people near county borders sometimes notice their tax rate changes a few miles down the road.

Sales tax on online and mail orders

Online sales to New York addresses are subject to New York sales tax if the seller has a physical presence in the state or meets certain sales thresholds. Most large retailers — Amazon, Walmart, Target — collect New York sales tax on orders shipped to New York addresses. Smaller sellers may not.

The tax rate applied to an online order is typically based on the delivery address, not the seller's location. If you order something online and it ships to your address in Buffalo, the Erie County rate (8 percent) applies. If it ships to your address in New York City, the 8.875 percent rate applies.

If you ordered something and no tax was charged, you are not required to pay it later. The responsibility to collect sales tax falls on the seller, not the buyer.

Special situations and exemptions

Certain organizations and purchases are exempt from sales tax. Nonprofit organizations registered with New York State do not pay sales tax on purchases made for their nonprofit activities. Resellers who hold a resale certificate do not pay sales tax when buying inventory they plan to resell — they collect tax from their customers instead.

Some items have special rules. Gasoline is taxed, but the tax is included in the pump price you see. Cigarettes and alcohol have additional excise taxes on top of sales tax. Vehicles are taxed, but the calculation is more complex and involves the vehicle's value.

Finding your exact rate and staying current

Tax rates can change when counties adjust their local portion. These changes are not frequent, but they do happen. The New York Department of Taxation and Finance maintains a current list of all county and city rates on its website. You can search by ZIP code or address to see your exact combined rate.

If you are a business owner or handle sales tax for a company, you should check the Department of Taxation and Finance website regularly or sign up for updates. For personal shopping, knowing your county's rate is usually enough — the cashier or checkout system will calculate the exact amount.

Frequently Asked Questions

Does New York City have a different sales tax rate than the rest of the state?

Yes. New York City's combined rate is 8.875 percent, which is higher than most other areas of the state. This is because New York City adds a local tax on top of the state's 4 percent base rate. Most other counties range from 7 to 8.875 percent depending on their local additions.

Are groceries taxed in New York?

Most groceries are not taxed. Bread, milk, vegetables, meat, eggs, and other unprepared food are tax-free. Prepared food — restaurant meals, hot pizza, deli sandwiches — is taxed. Candy and soda are taxed in some situations but not others, depending on how they are classified.

If I buy clothing for $110, do I pay tax?

No. Clothing and footwear under $110 per item are not taxed in New York. At exactly $110 or above, the item is taxed. The threshold applies to each individual item, so you could buy multiple items under $110 and pay no tax on any of them.

What if I buy something online and it ships to New York?

Most online retailers collect New York sales tax on orders shipped to New York addresses. The rate applied is typically based on your delivery address. If the seller did not charge tax, you are not responsible for paying it later — the obligation falls on the seller.

Can the sales tax rate change?

Yes, but not frequently. Counties can adjust their local portion of the sales tax, which changes the combined rate. The New York Department of Taxation and Finance website shows current rates by ZIP code. If you need to know whether a rate has changed, that website is the official source.