New York sales tax rules
Quick answer
New York charges a 4% statewide sales tax, plus local county, city and district add-ons. What gets taxed matters as much as the rate: below is how New York treats each category that commonly changes a receipt total.
Direct answers
Each answer has its own page with the full rule and exceptions.
Is there sales tax on groceries in New York?
No. Groceries bought for home preparation are exempt from New York state sales tax. Prepared and restaurant food is still taxable.
Is clothing taxed in New York?
Only above the cap. Clothing under $110 per item is exempt in New York; anything priced above that is taxed.
Is shipping taxable in New York?
Yes. Delivery charges are part of the taxable sales price in New York, so you charge tax on shipping whenever the item being shipped is taxable.
Do I have to charge sales tax for online sales in New York?
Only after you cross economic nexus. Once you exceed $500,000 in sales into New York or 100 separate transactions over 12 months, you must register with the New York State Department of Taxation and Finance and charge the buyer's destination rate.
Does New York have a tax-free weekend?
No. New York does not run a recurring sales tax holiday. Purchases are taxed at the normal combined rate year-round, currently 8.875% across covered New York metros.
New York rates by city
Combined state, county, city and district rates.