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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 City tax amnesty for 2003 does not include sales and use taxes.

The New York City Department of Finance amnesty program, running from October 20, 2003 through January 23, 2004, only covers business and excise taxes. This program does not include sales and use taxes. (New York City Department of Finance, Amnesty…

New York does not consider furnished leased apartments to be hotels, therefore the leases for these apartments are not subject to sales tax.

The primary distinction that separates these apartments from hotels is that the leases for these furnished apartments are true contractual agreements like those of standard apartment landlord/tenant agreements. The lease periods are one month to one year or longer in…

New York subscription fees.

Subscription fees, including associated marketing fees, additional employee surcharges and annual practitioner fees are subject to sales and use tax. This is pursuant to Secs. 1105(c) (1) and 1105(c) (9) which require that information be delivered by “telegraphy or telephone…

New York early termination of lease.

Under New York statute, all sales taxes on a lease are due at the time of the first lease payment. Recently a lessee terminated a 36-month lease one month after entering into it as a result of the lessee’s death.…

New York leasing of taxis to drivers taxable.

Petitions contending the sales and use tax of $24 per shift imposed on the lease of taxis in New York were rejected June 12, 2003. This is a result of current tax law which requires that a sales tax be…

New York City tax increase.

Introductory Bill No. 491-A was signed on June 4, 2003, by New York City Mayor Michael R. Bloomberg. This bill, effective July 4, 2003, until May 31, 2005, increases the sales and use tax rate from 4% to 4.125%. Local…

New York art installment taxable.

Sales tax is imposed on the entire contract price of art purchased at the time of the first installment payment. Regardless of the seller’s agreement to pay for the art in installments, the seller is liable for the sales tax…

New York eliminates clothing exemption.

The New York Department of Taxation and Finance has issued a memorandum which states that beginning June 1, 2003 and ending June 30, 2004 (originally scheduled to end May 31, 2004, emergency legislation pushed back the date to June 30)…

New York State increases tax rate.

Effective June 1, 2003 New York state Sales & Use Tax rate will increase to 4.25%. (NY Important Notice N-03-13, effective June 1, 2003)

New York tax due on first installment.

The New York Department of Taxation and Finance has advised that tax due on tangible personal property sold under an installment contract must be collected and remitted at the time a purchaser takes possession of the property. The time or…

New York videotape catalogs taxable.

In New York, videotape catalogs of television commercials with advertising messages attached are subject to the New York sales and use tax, at both the state and local levels. These catalogs are considered purchases of tangible personal property when sent…

New York cleaning services during certain construction are exempt.

An advisory opinion released by the Commissioner of Taxation and Finance states that while residential buildings are being constructed, any cleaning services used during this period are to be considered capital improvements, and thus exempt from tax. The advisory opinion…

New York production companies can be considered a “manufacturer”.

A recent opinion has been issued by the New York Department of Taxation and Finance regarding how to treat tools, equipment, materials, supplies and services used in producing master recordings of movies, TV shows, and music on compact disc. The…

New York sale of prepaid calling card not taxable.

Sales and use tax were not applicable to prepaid calling cards sold by telecom providers to various resellers in New York between January 1, 1998 and March 1, 2000. However, after March 1, 2000 resale certificates needed to be obtained.…

New York contracted finish products are taxable.

Any contract stating a sale of a taxable item as a finished product should be considered taxable according to the New York Department of Taxation. Although design, engineering and project management services, if connected with a construction project, are not…

New York’s Commissioner of Taxation and Finance released an advisory opinion on June 26, 2002 pertaining to nexus and mail-order companies.

The opinion states that a mail-order company in no longer required to be registered or to collect New York sales and use tax if the following guidelines are met. The company must not have any type of offices, employees, or…

A petitioner was not entitled to a refund of a portion of New York sales tax prepaid at the inception of a vehicle lease.

This was the case, even though the petitioner subsequently relocated to California, because there was no claim or evidence that the tax was erroneously, illegally, or unconstitutionally collected or paid. California imposed California sales tax on the remaining lease payments…