Disclaimer: All rates and figures on this page are estimates for general informational purposes only and are not financial, tax, or legal advice. Sales tax rates change and vary by city, county, and the type of item purchased. Verify current rates with the New York Department of Revenue before relying on these figures, and consult a qualified tax professional for specific guidance.
Calculate sales tax on any purchase in New York. The state sales tax rate is 4%, and when combined with the average local rate of 4.54%, the total average in New York comes to 8.54%. Actual rates vary by city and county.
New York Sales Tax Rates
- State Rate
- 4%
- Avg Local Rate
- 4.54%
- Combined Average
- 8.54%
Quick Reference
New York City residents face combined top income tax rates exceeding 14%.
State income tax: 10.9% top rate
New York Sales Tax Table
Quick reference for common purchase amounts at the 8.54% combined average rate:
| Purchase Price | Sales Tax | Total |
|---|---|---|
| $10 | $0.85 | $10.85 |
| $25 | $2.13 | $27.13 |
| $50 | $4.27 | $54.27 |
| $100 | $8.54 | $108.54 |
| $250 | $21.35 | $271.35 |
| $500 | $42.70 | $542.70 |
| $1,000 | $85.40 | $1085.40 |
| $2,500 | $213.50 | $2713.50 |
| $5,000 | $427.00 | $5427.00 |
How New York Sales Tax Works
Sales tax in New York is collected at the point of sale on most tangible goods and some services. The state portion of 4% is uniform statewide, while local jurisdictions may add their own rates, averaging 4.54% across the state. Certain items like groceries and prescription medications may be exempt or taxed at reduced rates.
When budgeting in New York, remember that sales tax affects your purchasing power. With a median home value of $384,100 and a property tax rate of 1.62%, understanding all taxes helps you make informed financial decisions.
What Is and Is Not Taxed in New York
Unprepared groceries are exempt from New York state sales tax — candy, carbonated beverages and heated or prepared food are taxable.
Clothing and footwear under $110 per item are exempt from the 4% New York state rate, though many counties still apply their local rate.
Prescription medicines are exempt in New York, as they are in every state that levies a sales tax; over-the-counter drugs and most medical supplies are treated separately and are frequently taxable.
Out-of-state sellers must register and collect New York tax once they cross the state's economic nexus threshold, a rule that follows from the 2018 Supreme Court decision in South Dakota v. Wayfair. Below that threshold, the buyer technically owes use tax instead.
New York Sales Tax vs. the National Picture
At 8.54% combined (state plus average local), New York's sales tax ranks 10th-highest nationally — above the national median of 7%.
Local governments drive the bill in New York: cities and counties add an average of 4.54% on top of the 4% state rate, so where you shop matters more than the state rate itself.
Combined state-plus-local averages nearby: Connecticut (6.35%); Massachusetts (6.25%); New Jersey (6.625%); Pennsylvania (6.34%); Vermont (6.43%). Massachusetts has the lowest nearby rate at 6.25%.