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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 York Discusses Taxability of Internet Caf Services.

In an advisory opinion, the Commissioner of Taxation and Finance discussed the taxability of services provided by an Internet caf . The Commissioner found that the charges for Internet use were exempt from tax because they fell under the Internet…

New York finds charges for utilities incorporated as “”rent”” not taxable.

In New York, two related manufacturing companies with common ownership operate their businesses in a shared location. One company acts as landlord while the other company pays monthly rent for usage of the facilities. Electricity usage is not metered separately;…

New York packaging materials of sample drugs exempt.

The New York Division of Tax Appeals found that packaging materials used in the distribution of sample drugs by a pharmaceutical manufacturer were exempt from tax. This is in contrast to the Division of Taxation’s argument that the packaging was…

New York Exempts Aircraft Parts and Services.

Under New York’s new budget package, maintenance and other services performed on aircraft will be exempt for sales and use tax. Tangible personal property purchased for and used in these services will also be exempt from sales and use tax…

New York Exemptions on Vessels Providing Local Transit.

Under New York’s new budget package, the sale and maintenance of water vessels are exempt as long as they have seating of 20 passengers or more and are used for public transit. The provision includes exemptions on parts, equipment, lubricants,…

New York Places Restrictions on Contracts.

Under New York’s new budget package, contracts can be rendered invalid if a contractor is not registered for sales and use tax purposes. If a contractor or subcontractor makes sales deliveries of taxable services or tangible personal property by any…

New York delays clothing exemption, announces 2005 holiday.

Legislation enacted on August 20, 2004 specifies that vendors must continue to collect and remit sales taxes on clothing and footwear, and items to make or repair clothing or footwear. The exemption on clothing and footwear costing less than $110…

Makeup artist and hairstylist services used to produce cover art subject to New York City but not state sales tax.

In an Advisory Opinion, the Department of Taxation stated that the services provided by the makeup artists and hairstylists were part of the taxpayer’s creative process in producing cover art for its compact discs, DVDs, and videos, and not subject…

Catheter samples subject to NY use tax.

Intra-aortic balloon pumps and catheters distributed to hospitals free of charge in New York as promotional materials were subject to New York use tax. Though hospitals are exempt organizations and medical equipment and supplies are exempt from sales and use…

New York rules that the utilities tax imposed is a tax on a seller’s gross receipts.

New York makes it clear in a recent advisory opinion that the utilities tax imposed under Sec. 186-a is a tax on a seller’s gross receipts without a deduction for tax passed through to the purchasing vendor. Sec. 186 allows…

New York public relations company not subject to tax on sale of services.

A public relations company that provides broadcast communications services to its customer through the use of television, radio and the Internet is not required to collect tax on charges to its customers for providing the media coverage. The public relations…

An advisory opinion has been released by New York in regards to the purchase and leasing of an aircraft under certain circumstances.

It was found that a company can purchase an aircraft tax exempt as a purchase for resale if the company only intends to rent or lease the aircraft 100% of the time. Subsequent rentals or leases of an aircraft are…

New York Internet company not liable for tax on travel services.

A travel company in New York, operating over the Internet, which provides customers with multiple travel services, much like a traditional travel agent does, was not subject to tax when acting as an intermediary between hotel operators and consumers. The…

New York public relations services.

In New York, a company may provide public relations services exempt from tax if the company is not involved in selling or producing tangible personal property. The service of providing visual or audio news stories and press releases to the…

New York exempts equipment used by a retailer for purposes of production.

In this case, the taxpayer is a retail home improvement company whose primary customers are “do-it-yourselfers.” The equipment under debate was used to cut and size products in the manner requested by customers. Contrary to the Divisions of Taxation’s argument…

New York boat club dues not taxable.

A not-for-profit corporation that runs a boat club has a membership fee that is not taxable in New York. The company is not a social or athletic club and its membership fees are not considered club dues subject to tax…

New York exempts the installation of home alarm systems.

Sales of alarm systems on an uninstalled basis are typically sales of tangible personal property that are subject to sales tax. Residential burglar and fire alarm systems that are installed to real property may qualify as a capital improvement that…

New York identifies telecommunications equipment as real property.

The Supreme Court held in favor of the state. The taxpayer failed to list its communications equipment inventory in detail. This led to the equipment being classified as taxable real property. A state court took this to imply that the…

New York strict about research and development exemption.

New York maintains that in order for a taxpayer to qualify for a research and development exemption the use of the equipment (e.g. computers and software) in question must clearly be for direct use in research and development. A taxpayer…

New York one-time sewage connection fee is a taxable activity.

In an advisory opinion given by the state of New York Commission of Taxation and Finance, the department determined that the petitioner, a company which specializes in sewage services, was liable for sales tax on a one-time charge for connection…

New York airline services exempt.

The separately stated charges for certain services provided to commercial airlines in New York were not subject to sales and use tax. These services, which included emptying the aircraft’s lavatories, de-icing the aircraft, and cleaning the aircraft, were exempt because…

A single independent salesperson can create nexus for a company in New York.

A company may not have an office or any other connection to New York, however if an independent salesperson is making sales on their behalf the company qualifies for nexus. This is true even when the salesperson is only making…

New York rock salt and rock salt spreading service taxable.

A New York company which provides rock salt spreading and snow removal services petitioned the Department of Taxation and Finance to make a determination of their belief that the spreading of rock salt without “the provision of snow removal services”…

New York out-of-state mail order companies may not have nexus despite a related retail store in the same state.

Nexus is not created if an out-of-state mail order company does not qualify for nexus itself and the related retail store does not perform any services for or represent the mail order company in any way. (New York Commissioner of…