New York Sales Tax Rates by County and Product Type

New York's statewide sales tax is 4%, but your total rate depends on your county

New York charges a base sales tax of 4% on most purchases. However, counties and cities add their own taxes on top of that. Your actual rate ranges from 4% to 8.875%, depending on where you buy and what you buy. New York City has the highest combined rate at 8.875%. Some counties charge as little as 4%, while others fall somewhere in between.

The tax you pay is split between the state, your county, and sometimes your city. When you see a price tag, it does not include sales tax — the tax is added at checkout. Different product categories are taxed differently, and some items are not taxed at all.

Key Takeaways

• New York's state sales tax is 4%, but counties add between 0% and 4.875% more, making your total rate between 4% and 8.875%.
• New York City residents pay 8.875% sales tax, the highest in the state, while some rural counties pay only 4%.
• Groceries, prescription medications, and certain medical equipment are not taxed, but prepared food and candy are.
• The tax rate varies by county, so the same item costs different amounts in tax depending on where you purchase it.

Sales tax rates by New York county

Each county sets its own rate above the 4% state tax. The combined rate you pay is the state rate plus your county's rate plus any city tax that applies. New York City (which includes New York, Kings, Queens, Bronx, and Richmond counties) charges 8.875% total. Nassau and Westchester counties charge 8.875% as well. Most other counties charge between 7% and 8.5%.

Some counties with lower populations charge rates closer to 4% or 4.75%. The rate can change if your county legislature votes to adjust it, though this happens infrequently. If you live near a county border, you may notice the tax rate changes when you cross into the next county.

You can find your county's exact rate on the New York Department of Taxation and Finance website, or by calling your county tax assessor's office. The rate applies to all purchases made within that county, whether you live there or are visiting.

What is and is not taxed in New York

Not everything you buy is subject to sales tax. Groceries — items you buy at a supermarket to cook at home — are not taxed. This includes bread, milk, vegetables, meat, and canned goods. However, prepared food, restaurant meals, and hot food are taxed at the full rate.

Prescription medications are not taxed when you present a valid prescription. Over-the-counter medications like pain relievers and cold medicine are taxed. Certain medical equipment and devices, such as diabetic testing supplies and mobility aids, are also exempt.

Clothing and footwear under $110 per item are not taxed in New York. Items over $110 are taxed on the full amount. Candy and soda are taxed, even though groceries are not. Newspapers and magazines are not taxed. Gasoline is taxed, but the tax is included in the pump price you see.

The difference between state, county, and city taxes

New York's 4% state tax goes to the state government. Your county adds its own tax, which funds county services. In some cases, your city or town adds an additional tax on top of that. When you pay sales tax, you are funding all three levels at once.

The state tax rate is the same everywhere in New York. The county and city portions vary. For example, in New York City, the state contributes 4%, the city contributes 4.5%, and the Metropolitan Transportation Authority (MTA) contributes 0.375%, totaling 8.875%. In a smaller county outside the city, the state might contribute 4% and the county 4%, totaling 8%.

You do not see these broken out separately on your receipt — you see one combined number. But understanding the split helps explain why the same item costs different amounts in tax depending on where you buy it.

How sales tax is collected and reported

Retailers collect sales tax at the point of sale and hold it temporarily. They then send the tax they collected to the New York Department of Taxation and Finance, usually monthly or quarterly depending on their sales volume. Large retailers report and pay more frequently than small businesses.

The state distributes the tax revenue it receives. The state keeps its 4%, and the county and city portions go to those governments. This is why sales tax is sometimes called a "pass-through" tax — the retailer collects it but does not keep it.

If you buy something online from a retailer that has a physical location in New York or meets certain sales thresholds, sales tax is charged. If you buy from an out-of-state retailer with no New York presence, tax may not be charged at checkout, though you may owe it when you file your state tax return.

Sales tax on specific purchases

Clothing under $110 per item is not taxed, but shoes and accessories over $110 are. A $120 pair of boots is taxed on the full $120. A $100 shirt is not taxed. If you buy multiple items together, each item is evaluated separately — you do not add them up to reach the $110 threshold.

Prepared food and restaurant meals are always taxed. This includes hot food from a deli counter, pizza, sandwiches made to order, and food from a restaurant. Cold takeout food from a supermarket deli is sometimes taxed and sometimes not, depending on how it is prepared and sold — ask the cashier if you are unsure.

Haircuts, dry cleaning, and personal services are taxed. Gym memberships and entertainment tickets are taxed. Hotel rooms are taxed at the sales tax rate plus an additional occupancy tax that varies by location.

Frequently Asked Questions

Why is the sales tax rate different in different parts of New York?

Each county sets its own tax rate above the 4% state tax. Counties use this revenue to fund local services like roads, schools, and public safety. The state allows counties to set rates between 0% and 4.875% above the state rate, which is why you see variation across the state.

Is sales tax included in the price shown on the shelf?

No. Prices on shelf tags and price stickers do not include sales tax. The tax is added when you check out. The final amount you pay will be higher than the price tag by the amount of sales tax for your county.

Do I pay sales tax on groceries?

Most groceries are not taxed — milk, bread, vegetables, meat, and canned goods are all exempt. However, prepared food, hot food, candy, soda, and food you eat in a restaurant are taxed. If you are unsure whether a specific item is taxed, ask the cashier before you check out.

What happens if I buy something online from out of state?

If the retailer has no physical location in New York and does not meet New York's sales threshold, they may not charge sales tax at checkout. However, you may owe the tax when you file your New York state tax return. Keep receipts for online purchases in case you need to report them.

Are prescription medications taxed?

No. Prescription medications are not taxed when you present a valid prescription from a doctor or dentist. Over-the-counter medications like aspirin and cough syrup are taxed at the full rate because they do not require a prescription.