New York's base sales tax is 4%, but your actual rate depends on your county and city
New York State charges a statewide sales tax of 4% on most goods and services. However, counties and cities can add their own local sales taxes on top of that. Your total rate is the sum of all three layers — state, county, and city — so it varies depending on where you make the purchase. A transaction in New York City will have a different rate than one in Buffalo or Syracuse.
The combined rate you pay ranges from 4% (in a few upstate counties with no local add-on) to 8.875% (in New York City). Most counties fall between 7% and 8.5%. If you live near a county border or shop online from out of state, knowing your exact rate matters for budgeting and understanding your receipt.
Key Takeaways
- New York State's base rate is 4%, but every county adds a local tax that ranges from 0% to 4.875%, bringing your total to between 4% and 8.875%.
- New York City has the highest combined rate at 8.875% (4% state plus 4.875% city and county combined).
- Your county's rate is fixed, but some cities within that county may add an additional local tax on top of the county rate.
- The rate applies to most tangible goods, prepared food, and certain services, but not to groceries, prescription drugs, or most clothing under $110.
How county and city taxes stack on top of the state rate
The 4% state rate is just the floor. Each of New York's 62 counties has adopted a county sales tax that ranges from 0% to 4.875%. On top of that, some cities and towns within those counties add their own local tax. The result is that your receipt shows a single combined rate, but that rate is the sum of three separate taxes.
For example, in Erie County (Buffalo area), the county rate is 4%, making the combined state-plus-county total 8%. Some towns within Erie County add no additional tax, so you pay 8%. In other parts of Erie County, a town may add 0.25% or 0.5%, pushing your total to 8.25% or 8.5%. The retailer collects all three at once, but they are legally separate.
A few upstate counties — Allegany, Cattaraugus, and Chemung — have no county sales tax, so the rate in those counties is 4% state only, unless a city within the county has added a local tax. These are the lowest rates in the state.
New York City's 8.875% rate and how it breaks down
New York City combines a 4% state rate, a 4.5% city tax, and a 0.375% Metropolitan Transportation Authority (MTA) tax. Together, that is 8.875%. This is the highest combined rate in the state and applies to all five boroughs — Manhattan, Brooklyn, Queens, the Bronx, and Staten Island.
The MTA tax was introduced in 2019 specifically to fund public transportation. It applies to the same goods and services as the regular sales tax, so you cannot avoid it by shopping in a particular borough. If you buy something in New York City, you pay 8.875%, regardless of which borough you are in.
What is taxed and what is not
Sales tax applies to most tangible goods — clothing, electronics, furniture, and so on. It also applies to prepared food (restaurant meals, deli sandwiches, hot pizza), but not to unprepared groceries (raw vegetables, bread, milk, eggs). The line between prepared and unprepared can be blurry: a rotisserie chicken is taxed, but a raw chicken is not. A slice of pizza is taxed, but a frozen pizza you buy to take home is not.
Clothing and footwear under $110 per item are exempt from sales tax. A $105 shirt is not taxed; a $115 shirt is. This threshold applies to the price of a single item, not to your total purchase. Accessories like belts, hats, and gloves are also exempt if under $110.
Prescription drugs and medical devices are not taxed. Over-the-counter medications like aspirin or cold medicine are taxed as regular goods. Services like haircuts, repairs, and professional fees are generally not taxed, though some specific services (like parking) are.
County-by-county rates across New York
New York City and surrounding counties have some of the highest rates. Westchester County is 8.875%, the same as New York City. Nassau and Suffolk counties (Long Island) are 8.875%. Rockland County is 8.625%. Moving north and west, rates generally decrease: Albany County is 8%, Rochester's Monroe County is 8%, and Buffalo's Erie County is 8%.
The lowest rates are in rural upstate counties. Allegany, Cattaraugus, and Chemung counties have no county tax, so the rate is 4% state only (unless a city within the county adds local tax). Most other upstate counties range from 7% to 8%.
If you frequently shop near a county border, the difference can add up. A $100 purchase in a 4% county costs $4 in tax; the same purchase in an 8.875% county costs $8.88. Over time, that is a meaningful difference for large purchases like appliances or furniture.
Online purchases and sales tax
Online retailers are now required to collect New York sales tax on purchases shipped to New York addresses, regardless of where the retailer is based. This means you pay the combined rate for your county and city, just as you would in a physical store. The tax is usually added at checkout and shown on your receipt.
If you order from a retailer that does not collect New York tax (rare, but it happens with very small sellers), you are technically responsible for paying the tax yourself when you file your state tax return. In practice, most people do not, and enforcement is minimal. However, major retailers like Amazon, Walmart, and Target all collect the tax automatically.
How to find your exact local rate
The New York Department of Taxation and Finance publishes a complete list of sales tax rates by county and city on its website. You can search by county name or ZIP code to find your exact combined rate. The rates are updated when counties or cities change their local tax, which happens occasionally but not frequently.
Your receipt will always show the rate that was charged. If you are unsure whether a purchase should have been taxed, check your receipt first. If you believe you were charged incorrectly, contact the retailer or the Department of Taxation and Finance.
Frequently Asked Questions
Is clothing always tax-free in New York?
No. Clothing and footwear under $110 per item are exempt, but items $110 or more are taxed. Accessories like belts, hats, and gloves are also exempt if under $110. The threshold applies to the price of each individual item, not your total purchase.
Do I pay sales tax on groceries?
No. Unprepared groceries — raw vegetables, bread, milk, eggs, raw meat — are not taxed. Prepared food like restaurant meals, deli sandwiches, and hot pizza are taxed. The line between prepared and unprepared can be unclear, so check your receipt if you are unsure.
Why is New York City's rate higher than other counties?
New York City combines a 4% state rate, a 4.5% city tax, and a 0.375% MTA tax for public transportation. Most other counties have lower city and county add-ons. The MTA tax, added in 2019, is unique to the city and its surrounding area.
Do I pay sales tax on online purchases?
Yes. Major online retailers are required to collect New York sales tax on purchases shipped to New York addresses. The rate charged is the combined rate for your county and city, just as it would be in a physical store.
What if I buy something in one county and use it in another?
You pay the sales tax rate of the county where you make the purchase, not where you use the item. If you buy a laptop in a 4% county and take it home to an 8.875% county, you pay the 4% rate at the point of sale.