The New York state sales tax rate is 4.0% in 2026. When county and city taxes are added, the combined rate ranges from 4.0% in areas with no local additions up to 8.875% in the highest-taxed jurisdictions. The most populated areas of New York — including New York City (5 Boroughs) — have a combined rate of 8.875%.
New York City has a combined rate of 8.875% — one of the highest in the US for a major city. New York State exempts most clothing items under $110 and most unprepared food from sales tax.
💡 Quick Reference: $100 purchase in New York at the average combined rate costs approximately $106.44 after tax. Use the calculator above to find the exact amount for any county or city in New York.
Groceries in New York are most unprepared food is exempt from New York sales tax. Clothing purchases are clothing items under $110 per item are exempt. Prescription drugs and medical devices are generally exempt from sales tax in New York, as they are in most US states.
Common New York Sales Tax Exemptions
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Prescription Medicine
Prescription drugs are fully exempt from New York sales tax.
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Grocery Food
Unprepared groceries are most unprepared food is exempt from New York sales tax in New York.
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Manufacturing Equipment
Equipment used directly in manufacturing is generally exempt.
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Agricultural Supplies
Seeds, livestock, and farm feed are generally exempt in New York.
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Clothing
Clothing is clothing items under $110 per item are exempt in New York.
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Textbooks
Textbooks for educational use are often exempt or reduced rate.
How Does New York Sales Tax Work?
Sales tax in New York is collected at the point of purchase by retailers and remitted to the New York Department of Revenue. The total rate you pay is the sum of the New York state rate (4.0%) plus any applicable county and city rates in your location.
Businesses with a physical presence in New York — including offices, warehouses, or employees — have sales tax nexus and must collect and remit New York sales tax. Since the 2018 Supreme Court ruling in South Dakota v. Wayfair, remote sellers with $100,000+ in New York annual sales or 200+ New York transactions must also register and collect New York sales tax even without a physical presence.
📅 New York Sales Tax Filing: Returns are typically due on the 20th of the month following the reporting period. Filing frequency (monthly, quarterly, or annual) is assigned by the New York Department of Revenue based on your sales volume. File and pay online through the New York state tax portal.
The New York state sales tax rate is 4.0% in 2026. With county and city additions, combined rates range from 4.0% to 8.875% depending on your location. The most common combined rate in populated New York counties is around 6.44%. Use the calculator above to find the exact rate for your specific county and city.
Groceries in New York are most unprepared food is exempt from New York sales tax. This applies to unprepared food items purchased at grocery stores. Prepared food (restaurant meals, hot food from a deli counter) is generally taxed at the full combined rate regardless of state grocery exemptions.
To calculate New York sales tax, multiply your purchase amount by the combined rate (as a decimal). For example, a $200 purchase in New York City (5 Boroughs) at 8.875%: $200 × 0.8875 = $17.75 in sales tax, making the total $217.75. Or simply use the free New York sales tax calculator at the top of this page.
Yes, if you meet New York’s economic nexus threshold. Remote sellers must collect and remit New York sales tax if they have $100,000 or more in New York sales or 200+ separate New York transactions in a calendar year. This applies to all online sellers including Amazon FBA sellers, Shopify stores, and marketplace sellers. Marketplace facilitators like Amazon, Etsy, and eBay collect and remit on behalf of their sellers in New York.
Most services are not subject to New York sales tax, which primarily applies to the sale of tangible personal property. However, certain services are taxable in New York — including some digital services, repair services, and services that are inseparable from a taxable product. Consult the New York Department of Revenue or a tax professional for guidance on specific service types.
The highest combined sales tax rate in New York is 8.875%, which occurs in areas with the maximum local tax additions on top of the 4.0% state base rate. The lowest rate is the state base rate of 4.0% in areas with no local taxes. See the county-by-county table above for the exact rate in each area of New York.