Do I have to charge sales tax for online sales in New York?
Quick answer
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.
New York requires both more than $500,000 in receipts and more than 100 sales into the state.
Rule summary
How New York treats each category.
| Economic nexus — sales threshold | $500,000 |
|---|---|
| Transaction-count threshold | 100 separate transactions |
| Marketplace facilitator collection | Required — Amazon, Etsy and eBay collect on your behalf for their sales |
| Rate to charge | The buyer's destination rate (8.875% in covered New York metros) |
| Registration authority | New York State Department of Taxation and Finance |
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.
- 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.
- Do marketplace sales count toward the New York threshold?
- Marketplaces collect and remit for their own sales, but most states still count those sales when measuring your $500,000 threshold. Check the New York State Department of Taxation and Finance guidance before excluding them.
- Which rate does an online seller charge in New York?
- New York sources remote sales to the delivery address, so you charge the buyer's combined state, county, city and district rate, not your own location's rate.
More New York guides
Other New York rules that change the total.