New York Sales
Tax Rate
New York has a 4% statewide base sales tax rate. With local district taxes added on top, combined rates can reach as high as 8.88% depending on where a purchase is made.
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4% – 8.88%
New York combined sales tax rate for 2026
*Local district tax rates vary by city and county and can change quarterly. For the exact rate at a specific address, use the official state rate lookup tool.
Sources: NY Dept. of Taxation & Finance — Sales Tax. Last verified: August 14, 2026.
New York's statewide sales and use tax rate is 4 percent in 2026, but the combined rate depends on the county or city where the sale is delivered. Local sales taxes can raise the total rate and taxable sales within the Metropolitan Commuter Transportation District can include an additional 0.375 percent. New York City has an 8.875 percent combined general rate, while other jurisdictions use different combined rates.
What Is the New York Sales Tax Rate in 2026?
New York imposes a 4 percent state sales and use tax then adds the local rate for the jurisdiction where the taxable sale is sourced.
Current Publication 718 lists combined rates by jurisdiction. Examples include 7 percent in Saratoga County outside Saratoga Springs, 7.5 percent in Ontario County, 8 percent in many counties and 8.875 percent in New York City and Yonkers. Businesses should use the Tax Department's rate lookup or current Publication 718 rather than assume one combined rate applies statewide.
| New York Sales Tax Element | 2026 Treatment |
|---|---|
| State sales and use tax | 4% |
| Local sales tax | Varies by county and certain cities |
| MCTD additional tax | 0.375% on taxable sales in the Metropolitan Commuter Transportation District |
| New York City combined general rate | 8.875% |
| Eligible clothing and footwear under $110 | Exempt from the 4% state tax; local exemption depends on the jurisdiction |
| Remote seller nexus | More than $500,000 in gross receipts AND more than 100 New York sales in the immediately preceding four sales tax quarters |
| Use tax | Applies to taxable purchases used in New York when required sales tax was not collected |
How to Calculate Combined Sales Tax in New York
A New York sales tax calculator should identify the delivery jurisdiction first then apply the combined state, local and any MCTD rate that applies there.
If a taxable $200 item is delivered in New York City, the 8.875 percent combined rate produces $17.75 of sales tax and a $217.75 total. The same item delivered in a jurisdiction with an 8 percent combined rate would produce $16 of tax instead.
New York's general sourcing rule looks to the point of delivery, meaning the location where ownership or possession is transferred to the purchaser. ZIP codes do not always match tax boundaries, so sellers should use the state's jurisdiction and rate lookup for address-level accuracy.
New York Local Sales Tax Can Change by County and City
New York has local sales taxes, so the combined rate can vary substantially from one county or city to another.
Local rate differences are a central part of New York sales tax by county. New York City and Yonkers are currently 8.875 percent, Erie County is 8.75 percent, Nassau County is 8.625 percent and some upstate jurisdictions are 7 or 7.5 percent.
The MCTD includes New York City plus Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk and Westchester Counties. Taxable sales within the district can include the additional 0.375 percent district tax.
Clothing Under $110 Has Special New York Sales Tax Treatment
Eligible clothing and footwear costing less than $110 per item or pair are exempt from the New York State 4 percent tax, but local tax treatment depends on the jurisdiction.
Some localities also provide the clothing exemption, making qualifying items fully exempt from state and local sales tax. Other localities continue to impose their local rate even though the 4 percent state tax does not apply.
New York City currently provides the exemption for eligible clothing and footwear below $110. Publication 718-C should be checked because local elections can change and the exemption is evaluated per item or pair rather than on the total shopping cart.
What Purchases Are Commonly Exempt in New York?
New York exempts many everyday or public-policy categories, including most food for home consumption, medicines and qualifying sales to exempt organizations.
- Most food purchased for home consumption.
- Prescription and nonprescription medicines.
- Medical care and many medical items.
- Most professional, educational and personal services unless a specific rule makes the service taxable.
- Sales for resale supported by proper documentation.
- Qualifying sales to governmental and certain exempt organizations.
- Eligible clothing and footwear under $110 at the state level, with local treatment varying by jurisdiction.
Restaurant meals, hotel occupancy, tangible personal property and specified services are generally taxable unless an exemption applies. A seller should classify the transaction before applying the rate.
New York Economic Nexus Uses Both Revenue and Transaction Tests
A remote seller without physical presence generally reaches New York's registration threshold only when both the gross-receipts test and the transaction-count test are met.
The current threshold requires more than $500,000 of gross receipts from sales of tangible personal property delivered into New York and more than 100 such sales during the immediately preceding four sales tax quarters. Both conditions must be satisfied.
The calculation includes taxable and exempt sales of tangible personal property delivered into New York plus sales made through online marketplaces. A seller with physical presence can have a registration obligation even without meeting the economic threshold.
New York Use Tax Applies When Sales Tax Was Not Collected
Use tax generally applies when a taxable product or service is used in New York but the seller did not collect the sales tax that should have been paid.
The applicable use tax follows the same state and local rate framework as the sales tax for the jurisdiction where the item is used. A credit can be available for qualifying sales or use tax legally paid to another jurisdiction.
Sales Tax Is Separate From New York Income Tax and Payroll
New York sales tax applies to customer transactions and should not be treated as an employee payroll deduction.
For annual personal-tax and withholding questions, use the New York income tax guide. After real payroll is finalized, the New York pay stub generator can organize actual earnings and deductions without mixing retail sales tax into payroll.
For broader lawful payroll documentation, you can create online paystub records only from accurate employment and payment information.
Tax Information and Responsible Use
This guide is for general sales-tax planning and business recordkeeping. It does not replace current instructions from the state tax authority or advice for a specific transaction.
Sales and use tax can depend on the product or service, delivery location, exemption status, seller activity and transaction date. Businesses should use current official rate tables and maintain records that support the tax collected or exemption claimed. Online PayStub is intended for lawful payroll, business and recordkeeping purposes and should be used only with genuine payroll information.
Frequently Asked Questions
What Is the Sales Tax Rate in New York?
New York's state sales tax rate is 4 percent. Local sales taxes plus the MCTD tax where applicable can raise the combined rate.
Does New York Have Local Sales Taxes?
Yes. Counties and certain cities impose local sales taxes, so the combined rate depends on the delivery jurisdiction.
What Is the New York City Sales Tax Rate?
New York City's combined general sales and use tax rate is 8.875 percent.
When Does a Remote Seller Have New York Sales Tax Nexus?
A remote seller generally meets the economic threshold when it has more than $500,000 of qualifying New York gross receipts and more than 100 qualifying New York sales in the immediately preceding four sales tax quarters.
Are Clothes Taxed in New York?
Eligible clothing and footwear costing less than $110 per item or pair are exempt from the 4 percent state tax. Local tax treatment depends on whether the jurisdiction has adopted the local exemption.