Is there sales tax on groceries in New York?
Quick answer
No. Groceries bought for home preparation are exempt from New York state sales tax. Prepared and restaurant food is still taxable.
Food sold unheated for home consumption is exempt; candy, soft drinks and restaurant food are taxable.
Rule summary
How New York treats each category.
| Grocery food (home consumption) | Exempt from state sales tax |
|---|---|
| Prepared and restaurant food | Taxable at the full combined rate (8.875%) |
| Candy and soft drinks | Usually taxable even where groceries are exempt |
| Prescription medicine | Exempt |
Source: New York State Department of Taxation and Finance · rates as published for 2026
This page summarizes the general rule. Every state writes exceptions for specific products, and local jurisdictions can differ from the state treatment. Confirm your situation with the New York State Department of Taxation and Finance or a tax professional before relying on it for filing.
Combined rates in New York
What a taxable purchase actually costs in New York.
Frequently asked
Answers pulled from the same rule set.
- 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 prepared food taxed differently than groceries in New York?
- Yes. New York treats hot, ready-to-eat and restaurant food as a taxable retail sale even where unprepared grocery food is exempt or reduced.
- Are prescription drugs taxable in New York?
- No. Prescription medicine is exempt from sales tax in New York.
More New York guides
Other New York rules that change the total.