New York Sales Tax Rate Table
New York statewide sales tax rate: 4.00%. Local governments in New York may add their own sales tax on top of the state rate, so the total rate you charge depends on the address of the sale. Combined state and local rates average about 8.54%. New York’s sales tax is administered by the New York State Department of Taxation and Finance.
Rates reviewed August 2026. State rates reflect statutory rates in effect as of July 1, 2026. Local rates change frequently — always confirm the rate for the exact delivery address before you file.
New York Sales Tax Rates at a Glance
| Statewide sales tax rate | 4.00% |
|---|---|
| Local sales taxes | Yes — up to 4.88% additional |
| Average local rate | 4.54% |
| Average combined rate | 8.54% |
| Administered by | New York State Department of Taxation and Finance |
| Registration document | New York Certificate of Authority |
| Rate data reviewed | August 2026 |
How Local Sales Tax Works in New York
New York pairs a low 4% state rate with some of the highest local rates in the country. Counties and a small number of cities levy their own tax, and the Metropolitan Commuter Transportation District adds a further increment across New York City and the surrounding counties. New York City reaches 8.875% once the state, city and MCTD components are combined.
Which New York Rate Should You Charge?
New York is destination-sourced. The county, city and MCTD components that apply are those covering the address where the buyer takes delivery.
What New York Taxes — and What It Doesn’t
Groceries for home consumption and prescription drugs are exempt. Clothing and footwear under a per-item threshold are exempt from state tax, and some localities also exempt them while others do not — apparel sellers need to check jurisdiction by jurisdiction.
Look Up an Exact New York Sales Tax Rate
Publishing a fixed list of every New York city and county rate would be out of date within weeks, so we do not reproduce one here. The Department of Taxation and Finance publishes a jurisdiction and rate lookup by address and a quarterly local rate publication. Open the official New York State Department of Taxation and Finance website at www.tax.ny.gov and use its rate lookup for the exact delivery address.
Registering to Collect Sales Tax in New York
Before you can legally charge New York sales tax you need to be registered with the New York State Department of Taxation and Finance and hold a New York Certificate of Authority. Our sales tax application service files the paperwork for you. See the New York sales tax application page for what New York asks for. The New York sales tax guide covers filing frequency, agency contacts and licensing.
Ready to register in New York? Apply for your New York sales tax permit online – it only takes a few minutes.
New York Sales Tax Rate FAQs
What is the sales tax rate in New York?
The New York statewide rate is 4.00%. With local taxes added, the total rate at a given address is typically higher — the average combined rate is about 8.54% and local add-ons can reach 4.88%.
Do I need a permit before I collect sales tax in New York?
Yes. Collecting sales tax without a valid New York Certificate of Authority is not permitted in New York. Register first, then start charging tax. You can apply for your New York sales tax permit here.
Do remote and online sellers have to collect New York sales tax?
Generally yes, once you cross New York’s economic nexus threshold or have a physical presence in the state. Marketplace facilitators such as Amazon and Etsy usually collect on their own sales, but sales through your own website normally remain your responsibility. See our sales tax registration overview for how nexus works.
How often do New York sales tax rates change?
The statewide rate changes rarely — local rates change far more often, frequently on 1 January, 1 April, 1 July or 1 October. Confirm the current rate with the New York State Department of Taxation and Finance before filing a return.
Sales Tax Rates in Other States
Compare every state on our state sales and use tax rate hub, or check a neighbouring state:
- New Jersey sales tax rate table
- Connecticut sales tax rate table
- Pennsylvania sales tax rate table
- Massachusetts sales tax rate table
Need to check a number you already have? Use our sales tax number verification page.