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New York Sales Tax

On this page you will find handy sales and use tax information about New York.

How to use this page:

We’ve pulled in the information from all our Charts for a consolidated view by state.  Here you can see the sales tax rates and if the state has remote seller nexus rules. You can also see any sales tax holidays or amnesty programs that may exist, though these do not apply to all states.

Below the chart you can find any News & Tip item we have published that relates to New York that you can filter by topic. This will help you get informed on current and past legislation that has passed in the state.

State Sales Tax Rates
State Rate

4.000%
Range of Local Rates

0% – 5% Some local jurisdictions do not impose a sales tax.
Local Rates Apply to Use Tax

Yes
Remote Seller Nexus Rules
CLICK-THROUGH NEXUS

5/8/2008
AFFILIATE NEXUS

6/1/2009
ECONOMIC NEXUS

6/21/2018 – see state notice
MARKETPLACE NEXUS

6/1/2019
Administration Information
Streamlined Sales Tax Status

Advisory State
NUMBER OF TAXING AUTHORITIES

82 Sales Tax Jurisdictions

HOME RULE AUTHORITIES

N/A
Sales Tax Sourcing (Intrastate)

Destination
Sales Tax Return Due Date

Monthly filers: 20th of month following reporting period. Quarterly filers: last day of month following reporting period
Exemption Information
RESALE CERTIFICATE

New York Resale Certificate
TYPES OF EXEMPTIONS

Product types of exemptions: qualifying tractors, trailers, semitrailers, or omnibuses; promotional materials and associated services; computer system hardware; textbooks for college students; operators of internet data centers; capital improvement services; property and certain services for farm production or commercial horse boarding; purchase of a racehorse; purchases relating to guide, hearing, and service dogs; residential use of energy; and various others

 

Entity types of exemptions: Contractors; exempt organizations purchases; hotel rooms used by veterans; hotel rooms used by New York State or federal employees; certain property or services delivered on a Reservation; state or federal purchase orders

 

New York Exemption Certificate Forms
State Links
State Tax Web Page

New York State Department of Taxation and Finance
Rate Look-Up Page

New York Sales Tax Look-Up
Registration Link

Register for New York Sales Tax
History & Fun Facts
HISTORY

  • The New York state sales and compensating use taxes on tangible personal property were effective August 1, 1965. Before that time, tax was imposed by the state and 12 other local governments.
  • New York was an early adopter of “Amazon laws.” In 2008, the state amended its sales and use tax law to expand the state’s definition of nexus to include companies that do not have physical presence other than in-state affiliates.
FUN FACTS
  • New York taxes prepared food items. In 2010, this tax was brought to people’s attention because it was affecting a New York favorite: the bagel. Bagels bought whole and taken away are not taxed. However, bagels that are sliced, toasted, or served with a “schmear” such as cream cheese cross the line into being prepared food and are subject to sales tax.
  • New York has an excellent FAQ on what is considered a sandwich for tax purposes.

New Jersey Updates Information on Cooperative Interstate Tax Program

New Jersey is reminding taxpayers that the New Jersey/New York Cooperative Interstate Tax Program ended on December 31, 2010. Since that date, any returns or payments received by the Division of Taxation have been forwarded to New York. Effective September…

Platform Used to Contain Debris and Pollutants Exempt in New York

A painting business’ purchase and installation of a platform used to contain debris and pollutants when painting and coating a bridge was not subject to New York sales tax because the platform was a temporary facility at a construction site…

New York Issues Reminder on Clothing and Footwear Exemption

The New York Department of Taxation and Finance has issued a reminder that beginning April 1, 2012, items of clothing and footwear sold for less than $110 will be exempt from New York sales and use tax. These items were…

Sales Tax Refund on Uncollectible Charges Denied

A New York based provider of business communications services was denied its request for a refund of sales tax paid on uncollectible charges and bad debts. The taxpayer did not provide sufficient evidence, such as original bills, invoices, or contracts…

Sales of Prewritten Software in New York are Taxable based on Location of Use.

The New York Department of Taxation and Finance has determined that sales of prewritten computer software are subject to New York sales and use tax even thought the delivery was to the customer in Tennessee. Prewritten software qualifies as tangible…

New York Exempts Litigation Support Services

The New York Department of Taxation and Finance has issued an Advisory Opinion concluding that a company’s litigation support service is not subject to New York sales tax imposed on information services. Although it is considered an information service because…

New York Refund Claim May be Amended after Statute of Limitations Expires

A New York State advisory opinion concluded that a taxpayer may amend New York sales tax refund claims, by reducing the amounts of the refunds claimed, after the statute of limitations period has expired. The only difference between the original…

Food Sold at New York Sports Stadium by Group of Related Restaurant Entities Taxable

In a recent Advisory Opinion, the New York Commissioner of Taxation and Finance determined that unheated food sold by a corporation that provides food products to sports facilities and other large-scale entertainment venues to an unrelated Concessioner are taxable because…

Director/Vice-President Not Responsible for New York Sales Tax Due

A taxpayer\’s position as a Director and Vice-President of a bankrupt telecommunications company did not make her accountable for the company\’s outstanding sales tax liability…

New York Posts Delinquent Taxpayers on Department’s Website

The New York Department of Taxation and Finance has begun posting the State’s top 250 business and top 250 individual tax debtors. This effort is intended to recover delinquent corporate franchise, personal income, sales and use, and withholding tax liabilities.…

Fees Charged for Playing Computer Video Games Taxable in New York

Fees charged by a company to its customers for playing computer video games and using its computer equipment at its facility are subject to New York sales tax.

Caterer’s Rental of Audiovisual Equipment Taxable in New York

The New York Supreme Court, Appellate Division, determined that a catering business should have paid sales tax on its rental of audiovisual equipment. Since the petitioner did not rent the equipment to anyone other than its catering customers, the rerental…

Lighting Design Services Taxable in New York

An advisory opinion determined a taxpayer\’s lighting design services were subject to New York sales tax.

Web-Based Reports Delivered to Customers in New York are Subject to New York Sales Tax

A taxpayer sale of a web-based report that allows retailers, shopping centers, and real estate developers to assess the potential success of specific retail brands for a given location was found subject to New York sales tax. The sale of…

Check Verification Service Not Taxable Information Service in New York

A taxpayer\’s service of providing check verification, under which the taxpayer provides a recommendation to a merchant to either accept or reject a customer\’s check in payment for goods or services, was not subject to New York sales tax as an information service.

New York Legislature Passes Amnesty Measure

On December 2, 2009, the New York legislature passed a tax amnesty measure to authorize an accounts receivable discount program. This program will allow eligible taxpayers to pay outstanding taxes, fees, or surcharges imposed by the state. This measure has…

New York Discusses the Taxability of Software Licenses and Services

The New York Commissioner recently determined that a taxpayer’s sale of software licenses are subject to New York sales and use tax. The taxpayer licenses software that is further customized to meet the needs of the customer. The separately-stated customizations…

New York Assess Tax on Lease Payments Due But Not Paid

An insolvent taxpayer who did not actually make lease payments for a vessel it leased was found to still be liable for the tax due on the entire value of the lease. Under New York Tax Law, long-term leases of…

New York Discusses the Taxability of Food Container Rentals and Related Charges

The New York Tax Commissioner has determined that a taxpayers’ rental fees and related charges for reusable food containers to farmers were not exempt from New York sales and use tax. In the opinion, the taxpayer contended that the rental…

New York City/State Allows for Unified Program

A revised Statement of Audit Procedure (“SAP”)has been issued by the New York City Department of Finance, discussing the Unified Program associated with the Voluntary Disclosure and Compliance Program (“VDCP”). The unified program allows taxpayers that are delinquent for both…

Partial Refund Allowed for Merchandise Returned for Less Than Original Purchase Price in New York

A New York advisory opinion was issued addressing how much sales tax may be subject to a refund or credit when a retail customer returns merchandise, but receives less than the original purchase price as a refund. The New York…

Amendments to New York Voluntary Disclosure and Compliance Program

Effective April 7, 2009, New York’s Chapter 57 of the Laws of 2009 amended the provisions of the Voluntary Disclosure and Compliance (“VDC”) program. The New York State Department of Taxation and Finance has issued an informational statement stating that…

New York Expands Definition of Sales Tax Vendor

Effective June 1, 2009, the definition of a sales tax vendor in New York has been amended to include, under certain circumstances, remote sellers of taxable property and services that are affiliated with a business located in the state. Previously,…

New York Enacts Budget with Expanded Definition of “Vendor”

A New York affiliate nexus provision expanded the definition of “vendor” to include certain affiliated persons and entities, effective June 1, 2009.