Estimate only — not tax advice. For decisions specific to your situation, consult a qualified professional. See methodology and sources.
New York Sales Tax
State + average local combined rate, category exemptions, and how it compares to neighbors.
State rate
4.00%
Average combined (state + local)
8.53%
Category exemptions
| Category | Rule | Detail |
|---|---|---|
| Groceries | Exempt | Unprepared food at grocery stores. |
| Clothing | Exempt | Clothing & footwear under $110 exempt from state portion; local rules vary |
| Prescription drugs | Exempt | Prescribed medications dispensed by a licensed pharmacist. |
Example: $100 purchase
- State sales tax only: $4.00
- Combined (state + average local): $8.53
- Total with combined tax: $108.53
Major cities in New York
| City | Combined rate | vs state avg |
|---|---|---|
| New York | 8.88% | +0.34% |
| Buffalo | 8.75% | +0.22% |
| Rochester | 8.00% | -0.53% |
| Yonkers | 8.88% | +0.34% |
| Syracuse | 8.00% | -0.53% |
Border shopping — vs neighboring states
For larger purchases, driving to a neighbor with lower combined rate can save real money.
| State | State rate | Avg combined | vs NY | Save on $1,000 |
|---|---|---|---|---|
| New York (current) | 4.00% | 8.53% | — | — |
| Massachusetts | 6.25% | 6.25% | -2.28% | $22.80 |
| Pennsylvania | 6.00% | 6.34% | -2.19% | $21.90 |
| Connecticut | 6.35% | 6.35% | -2.18% | $21.80 |
| Vermont | 6.00% | 6.36% | -2.17% | $21.70 |
| New Jersey | 6.63% | 6.63% | -1.90% | $19.00 |
Common questions
- What is the sales tax rate in New York?
- New York levies a 4.00% state sales tax. With local taxes added, the statewide average combined rate is 8.53%. Actual rate at the register depends on your city and county.
- Does New York tax groceries?
- Groceries are exempt from state sales tax in New York. Hot or prepared food typically remains taxable.
- Does New York have a sales tax holiday?
- New York does not run an annual sales tax holiday. For tax-free shopping, consider neighboring states with holidays, or use online retailers based in no-sales-tax states (OR, MT, NH, DE) — though use tax may still apply on out-of-state purchases.
- Who collects sales tax in New York?
- The New York Department of Revenue collects state-level sales tax; counties and cities add local rates that are remitted through the same return. Out-of-state sellers shipping to New York must collect if they exceed economic nexus thresholds (typically $100k in sales or 200 transactions).
Full data sources and formulas: /sources.
Estimate only — not tax advice. Local rates vary by city and county — your actual rate at the register may differ from the state average. Category-specific exemptions (groceries, prescription drugs, clothing) and tax holidays change by year; check the New York DOR for current rules. All states →
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