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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.

Overstock.com Contests New York Tax on Internet Sales

Overstock.com has filed a lawsuit in New York Supreme Court, claiming that a recent New York statutory provision, which requires Internet retailers with no physical presence in the state to collect and pay sales and use tax on purchases made…

New York Telecommunications Services Purchased by ISPs Exempt

A memorandum has been issued by the New York Department of Taxation and Finance regarding the state and local sales tax liabilities of telecommunications services purchased by an Internet Service Provider (“ISP”). As a result of a Tax Appeals Tribunal…

New York Exemption Applies to Conveyor Used to Move Concrete Aggregate

In New York, a conveyor system used by a company to transport concrete aggregate products to stockpiles qualifies for the state’s sales and use tax exemption for equipment used directly and predominately in the production process under section § 1115(a)…

New York City Expands Clothing and Footwear Exemption

Effective September 1, 2007, the New York City sales and use exemption on clothing, footwear, and related items used to make or repair clothing (provided it becomes part of the clothing) is expanded to include all such items. Presently, the…

Equipment Used in Construction Debris Removal May Qualify for NY Exemption

A recent petition from a taxpayer to the New York Commissioner of Taxation and Finance inquired whether or not any of the equipment or trucks used to remove debris from railroad construction sites qualified as…

Fashion Stylist Services Nontaxable in New York if Separately-Stated

Under section 1105(c) of the New York Tax Law, charges for a fashion stylist\’s services are not subject to sales tax because they are not considered to be among the state\’s enumerated taxable services.

Taxability of New York Graphic Design and Design Services

A taxpayer’s petition to the New York Commissioner of Taxation and Finance raised the issue of whether or not its charges for graphic design and design services are subject to sales tax. It was determined that for final graphic designs…

New York Affirms Test Method Accuracy

A New York corporation petitioned the state over the methods used in the audit of their business. The Division of Taxation requested a number of documents for an audit and the corporation did not produce all of the documents requested,…

New York Corporate Officer Liable for Unpaid Taxes

A taxpayer contended that he was not a responsible corporate officer for sales tax purposes and, therefore, not responsible for the withholding or payment of these taxes. The taxpayer, however, failed to sustain his burden of proof, and thus, was…

New York Discusses Shipping Charges for Givaways

A company that sent a free sample of its cosmetic product to consumers was not required to collect tax on the shipping and handling fee charged to the customer. Provided the shipping and handling charge reflects the actual amount paid…

User-Specific Web Site Data Not Subject to Tax in New York

A company that provided website visitor information specific to its customers was not required to charge tax on this service. In this situation, the company provided information about the behavior of visitors to the customer’s website. The information, collected and…

New York Clarifies Taxability of Motor Vehicle Leases

Motor vehicle dealers in the state of New York are responsible for collecting and remitting the tax on a lease that assigned to a third party lessor. Sales tax is due on the lease of a motor vehicle “as of…

Qualifying Clothing Now Exempt In New York

Effective April 1, 2006, New York State no longer charges sales and use tax on clothing, footwear, and items used to make or repair clothing, costing less than $110 per item. In addition, any county or city in New York…

New York Exemption for Utilities and Utility Services

New York recently announced a new exemption from New York State and local sales and use tax. The exemption, effective March 1, 2006, applies to the sale of utilities and utility services, provided that the services are: (1) metered; (2)…

New York Taxes Sales of Engineering and Architectural Bid Sets

The New York State Department of Taxation and Finance ruled that an engineering and architectural firm must pay sales tax on all purchases of tangible personal property and taxable services incorporated into its service. The firm’s sale of final work…

New York State Clothing Exemption.

Beginning January 30, 2006 through February 5, 2006, local authorities may elect a tax holiday from New York State Sales and Use taxes applying to clothing, footwear, and materials used to make or mend the exempt clothing sold for less…

New York Electricity Used to Repair, Maintain Aircraft Exempt.

An airline was granted a commercial aircraft maintenance exemption from New York sales and use tax for its purchase of electricity used solely in repairing and maintaining commercial aircraft at its New York maintenance hangers. The airline argued that it…

New York sales tax holiday: Aug. 30 – Sept 5, 2005

Clothing, footwear and items used to make or repair clothing less than $110. Some localities have opted out of the holiday so local taxes may still apply.

New York Maintains Assessment Based on Observation Test.

In a recent Tax Appeals Case, the New York Division of Tax Appeals continued an auditor’s observation method for testing taxable sales. In the initial stages of an audit of a local diner, the auditor assigned to the case was…

New York Announces Tax on Clothing and Footwear to Remain in Effect.

In TSB-M-04(6)S, the State of New York announced that the sales tax on clothing and footwear will remain in effect until June 1, 2005. This announcement indicates that clothing, footwear, and items used to make or repair clothing continue to…

New York Denies Refund Claim Finding Line Access Charges to be Taxable.

The State of New York denied a refund claim citing that line access charges were taxable as telephony or telephone services and did not qualify as interstate internet access charges. The taxpayer’s main argument was that the lines were a…

New York Provides Details on Temporary Clothing Exemption.

Clothing, footwear and items used to make or repair clothing costing less than $110 per item or pair will be exempt for the period beginning January 31th, 2005 and ending February 6th, 2005. The exemption also applies to mail orders,…

New York Finds Corporate Officer Personally Liable for Taxes.

An officer of a retail business was found personally liable for taxes assessed to the company. The state concluded that since the petitioner was only one of two principal employees of the company, that he was ultimately responsible for collection…

New York Indicates That Corporate Officer Was Liable for Taxes and the Audit Method Used Was Proper.

The State of New York found a corporate officer to be personally liable for unpaid taxes assessed under an audit. The state had made multiple record requests to the company in regards to an audit and received no records other…