New York Sales Tax Rates and Fees
New York has a 4% state sales tax rate. Local jurisdictions add their own taxes, with New York City having a combined rate of 8.875%.
New York State Sales Tax Rate
The statewide base rate is 4%. Local taxes add 3% to 4.875% more depending on location.
Local Tax Rates
Counties and cities impose additional local sales taxes. The Metropolitan Commuter Transportation District (MCTD) adds 0.375% in the NYC metro area.
Major New York Areas Tax Rates (2025)
| Location | Combined Rate |
|---|---|
| New York City | 8.875% |
| Yonkers | 8.375% |
| Buffalo | 8.0% |
| Rochester | 8.0% |
| Syracuse | 8.0% |
| Albany | 8.0% |
| Long Island (Nassau) | 8.625% |
| Long Island (Suffolk) | 8.625% |
What Is Taxable in New York?
- Retail sales of tangible personal property
- Prepared food and beverages
- Certain services (utilities, parking, etc.)
- Hotel occupancy
What Is Exempt in New York?
- Most groceries (unprepared food)
- Prescription drugs
- Clothing and footwear under $110 per item
- Items purchased for resale
Registration Fees
Registering for a Certificate of Authority is free.
Late Filing Penalties
- 10% penalty on unpaid tax (max 30%)
- Interest accrues on unpaid amounts
- Additional penalties for fraud
Related New York Guides
Certificate of Authority — Get your New York sales tax permit.
Tax Dept Contact — Questions? Contact NYS Tax Department.