New York sales tax at a glance
| Type of tax | Sales and use tax |
|---|---|
| State rate | 4% |
| Local rates | Average 4.54%, highest 4.88% |
| Average combined rate | 8.54% |
| Groceries | ExemptFood for home consumption is exempt from state and local tax. Candy, soda, bottled water and restaurant food are taxable. |
| Prescription drugs | ExemptPrescription drugs and medicines are exempt from New York sales tax. |
| Clothing | Under $110: no state taxClothing and footwear under $110 an item are exempt from the 4% state tax. Local tax still applies unless the county or city also exempts it. |
Local averages are population-weighted figures from the Tax Foundation: State and Local Sales Tax Rates, Midyear 2026 (rates as of 1 July 2026). They are a guide, not the rate at any one address. For the exact rate where you buy, use the New York Jurisdiction/Rate Lookup by Address.
Worked examples
A $1,500 laptop in New York City (8.875%)
| Rate | 4% state + 4.875% local = 8.875% |
|---|---|
| Price before tax | $1,500.00 |
| Sales tax | $133.13 |
| Total | $1,633.13 |
Working: $1,500.00 × 8.875% = $133.13. The local part combines the 4.5% city rate and the 0.375% MCTD tax. A laptop is not clothing, so the $110 exemption does not apply.
Working back from a $108.88 NYC receipt
| Rate | 4% state + 4.875% local = 8.875% |
|---|---|
| Price before tax | $100.00 |
| Sales tax | $8.88 |
| Total | $108.88 |
Working back: $108.88 ÷ 1.08875 = $100.00, so the tax was $8.88. Dividing by 1.08875 recovers the pre-tax price. Outside New York City, replace the local rate with your county rate before working back.
Local rates and New York City
Each county, and a few cities such as Yonkers, sets its own sales tax on top of the 4% state rate. In the twelve counties of the Metropolitan Commuter Transportation District (New York City plus Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk and Westchester), an extra 0.375% funds the MTA. New York City's combined rate is 8.875%: 4% state, 4.5% city and 0.375% MCTD. The Tax Foundation's highest local rate, 4.88%, is that NYC local share rounded. Use the Department of Taxation and Finance address lookup for any other location.
The $110 clothing exemption
Clothing and footwear sold for less than $110 per item are exempt from the 4% state sales tax and the 0.375% MCTD tax. Whether local tax applies depends on the county or city: New York City and several counties also exempt these items, so clothing under $110 bought in NYC is tax-free, while many other counties charge their local rate. An item priced at $110 or more is taxed in full. Localities can change their choice only on 1 March, so check the current list in Publication 718-C.
Special rates you may notice
Some purchases carry extra New York taxes on top of the normal rate. Parking in Manhattan is taxed at 18.375% and at 10.375% elsewhere in the city. Passenger car rentals add a 6% special tax and a 6% supplemental tax in the MCTD. Hotel rooms in New York City also carry a city hotel tax and a flat per-night fee. The calculator handles the ordinary sales tax; add these separately when they apply.
New York vs. neighboring states
| State | State rate | Avg. combined | Groceries |
|---|---|---|---|
| New York | 4% | 8.54% | Exempt |
| New Jersey | 6.625% | 6.60% | Exempt |
| Pennsylvania | 6% | 6.34% | Exempt |
| Connecticut | 6.35% | 6.35% | Exempt |
| Massachusetts | 6.25% | 6.25% | Exempt |
| Vermont | 6% | 6.43% | Exempt |
Average combined rates are from the Tax Foundation, midyear 2026 report. See sales tax rates for every state for the full table.