The base sales tax rate in New York is 4% and this applies to the whole state of New York, but, the rate you pay or have to collect may be different since there are a variety of different sales tax rates depending on the county you are in. So, the way New York’s sales tax is calculated is the base rate of 4% New York sales tax throughout the whole state plus the additional percentage rate each county charges, equals the total New York sales tax rate you will pay or have to collect from your customers if you are a business.
Any retail, furniture, electronics, or restaurant-related business you visit in New York should charge you the prevailing rate of New York’s sales tax according to the county they are located in, and this may also include accommodations such as hotels and motels and some services. While paying sales tax is mostly applicable to the sale of products, it does also apply to some service-related businesses such as hotels, taxi and limo services, admissions charges to places of amusement, detective work, and cleaning/maintenance services. If you are unsure whether your business should collect New York sales tax, you may want to visit the New York Department of Taxation and Finance website.
Paying New York’s sales tax as a consumer is a seamless process that you do not need to worry too much about when visiting a restaurant or retail store, booking a hotel, or taking a taxi or limo ride. On the other hand, as a business owner or someone looking to start a business in New York, it is a whole different matter.
If you are responsible for collecting sales tax from your customers, you need to know exactly what your responsibilities are, and you need to follow the rules of New York sales tax collection, making sure you pay the State of New York each month for the total amount of New York sales tax you collect. In some instances, this may apply to online businesses, and if you participate in the Amazon FBA program, you may be subject to sales tax collection depending on where your products are warehoused and the volume of sales you have each month/year.
New York Sales Tax Rate
The base rate of sales tax in New York is 4%, but the average range of New York sales tax, including the county sales tax rate, is 4%-8.875%. For your convenience, we have included a table below that lists the New York sales tax rate for each county within the state. The table combines the base New York sales tax rate of 4% and the local county rates to give you a total tax rate for each county.
New York has many different counties, 62 in total. The New York sales tax rate for most counties is 4%, which means that most counties, when combined with New York’s sales tax rate, charge a total of 8% sales tax.
What you will find in the U.S., which is different from some other countries, is that when you see the price of a product such as a t-shirt in a retail store, or food on a menu in a restaurant, it is usually plus state and county sales tax. So, when you checkout your items in a store or request the bill (check) at a restaurant, you will likely pay the price you saw on the label or on the menu + state and county sales tax. This often takes foreigners and those not used to this system by surprise because, in many other countries, the price you see is the price you pay, and the price quoted includes any sales tax or value-added tax (VAT).
New York Sales Tax
To get a basic understanding of how New York imposes a state sales and use tax on most products and some services purchased in the state you can make a quick calculation of the amount of New York sales tax you will pay based on the product price and sales tax rate charged within the county you are purchasing from.
So, if you are paying Bronx County sales tax, the rate would be 8.88%. A $500 electronic product purchase (as an example) could cost you $44.40 in tax, and $544.40 in total.
State of New York Sales Tax for Businesses
There is specific terminology surrounding whether, as a business, you need to collect New York sales tax. This is called “Sales Tax Nexus.” It basically means, does your business have a “significant presence” in the state.
Any of the following criteria may be considered by the state of New York as qualifying a seller/business to have sales tax nexus:
- If you own an office or place of business in which you will be selling products or services.
- If your business employees are located within the state of New York.
- Your business will qualify if you store goods in a warehouse.
- The ownership of real or personal property will also qualify you for sales tax nexus.
- If you deliver merchandise in New York and the vehicles are owned by your business (the taxpayer).
- Having independent contractors or other business representatives within New York qualify too.
To learn exactly what the New York Department of Taxation and Finance determines to be sales tax nexus in New York, head over to their website and see what businesses this applies to and what you are expected to collect from your customers.
Sales Tax in New York by County
The table below lists the 62 New York counties that charge sales tax within the state. New York’s sales tax is based on the base rate plus the county rate and any other special exceptions, so the rates below are indicative of the total New York sales tax you will pay or have to collect from your customers.
| New York Sales Tax Rates by County | Total New York Sales Tax Rate | New York State Sales Tax Rate |
|---|---|---|
| Albany County Sales Tax | 8% | 4% |
| Allegany County Sales Tax | 8.5% | 4% |
| Bronx County Sales Tax | 8.88% | 4% |
| Broome County Sales Tax | 8% | 4% |
| Cattaraugus County Sales Tax | 8% | 4% |
| Cayuga County Sales Tax | 8% | 4% |
| Chautauqua County Sales Tax | 8% | 4% |
| Chemung County Sales Tax | 8% | 4% |
| Chenango County Sales Tax | 8% | 4% |
| Clinton County Sales Tax | 8% | 4% |
| Columbia County Sales Tax | 8% | 4% |
| Cortland County Sales Tax | 8% | 4% |
| Delaware County Sales Tax | 8% | 4% |
| Dutchess County Sales Tax | 8.13% | 4% |
| Erie County Sales Tax | 8.75% | 4% |
| Essex County Sales Tax | 8% | 4% |
| Franklin County Sales Tax | 8% | 4% |
| Fulton County Sales Tax | 8% | 4% |
| Genesee County Sales Tax | 8% | 4% |
| Greene County Sales Tax | 8% | 4% |
| Hamilton County Sales Tax | 8% | 4% |
| Herkimer County Sales Tax | 8.25% | 4% |
| Jefferson County Sales Tax | 8% | 4% |
| Kings (Brooklyn) County Sales Tax | 8.88% | 4% |
| Lewis County Sales Tax | 8% | 4% |
| Livingston County Sales Tax | 8% | 4% |
| Madison County Sales Tax | 8% | 4% |
| Monroe County Sales Tax | 8% | 4% |
| Montgomery County Sales Tax | 8% | 4% |
| Nassau County Sales Tax | 8.66% | 4% |
| New York (Manhattan) County Sales Tax | 8.88% | 4% |
| Niagara County Sales Tax | 8% | 4% |
| Oneida County Sales Tax | 8.75% | 4% |
| Onondaga County Sales Tax | 8% | 4% |
| Ontario County Sales Tax | 7.5% | 4% |
| Orange County Sales Tax | 8.13% | 4% |
| Orleans County Sales Tax | 8% | 4% |
| Oswego County Sales Tax | 8% | 4% |
| Otsego County Sales Tax | 8% | 4% |
| Putnam County Sales Tax | 8.38% | 4% |
| Queens County Sales Tax | 8.88% | 4% |
| Rensselaer County Sales Tax | 8% | 4% |
| Richmond (Staten Island) County Sales Tax | 8.88% | 4% |
| Rockland County Sales Tax | 8.38% | 4% |
| Saratoga County Sales Tax | 7% | 4% |
| Schenectady County Sales Tax | 8% | 4% |
| Schoharie County Sales Tax | 8% | 4% |
| Schuyler County Sales Tax | 8% | 4% |
| Seneca County Sales Tax | 8% | 4% |
| St. Lawrence County Sales Tax | 8% | 4% |
| Steuben County Sales Tax | 8% | 4% |
| Suffolk County Sales Tax | 8.63% | 4% |
| Sullivan County Sales Tax | 8% | 4% |
| Tioga County Sales Tax | 8% | 4% |
| Tompkins County Sales Tax | 8% | 4% |
| Ulster County Sales Tax | 8% | 4% |
| Warren County Sales Tax | 7% | 4% |
| Washington County Sales Tax | 7% | 4% |
| Wayne County Sales Tax | 8% | 4% |
| Westchester County Sales Tax | 8.38% | 4% |
| Wyoming County Sales Tax | 8% | 4% |
| Yates County Sales Tax | 8% | 4% |
New York Department of Taxation and Finance Contact Details
Most communication with the New York Department of Taxation and Finance can be conducted easily through their online services which are available 24/7, or via telephone which is possible between regular business hours (eastern daylight time) Monday through to Friday (with the exception of national and state holidays). Here are the main contact methods:
Here is the main address for the New York Department of Taxation and Finance:
Harriman Campus Rd,
Albany, NY 12226
Telephone: 518-457-5181 (after you ring this number you will be directed to the specific New York sales tax section of the Department of Taxation and Finance).
Website: https://www.tax.ny.gov/bus/default.htm
Here is the mailing address for the Department of Taxation and Finance:
New York Department of Taxation and Finance
State Processing Center
575 Boices Lane
Kingston NY, 12401-1083
Various online services are available 24/7 on the website, including electronically filing a return, making a payment, setting up payment plans, checking the status of a refund, or making a general inquiry on your account.
If you would like to email the New York Department of Taxation and Finance, you must specifically find the email address on the website for the department you would like to contact.
