What is the sales tax rate in New York?

The New York state sales tax rate is 4.000%. Local jurisdictions add additional taxes, making the total rate 8.5% in most of New York City (8.875% with the MCTD surcharge), 8.75% in Buffalo, and 8% in many other cities.

Does New York have local sales tax?

Yes, New York allows counties and cities to impose additional sales taxes on top of the 4.000% state rate. Local rates typically range from 3% to 4.75%. Additionally, the Metropolitan Commuter Transportation District (MCTD) imposes an extra 0.375% surcharge in the New York City metro area.

Are groceries taxed in New York?

No, most groceries are exempt from sales tax in New York. Unprepared food for home consumption is generally not taxed. However, prepared foods, candy, soft drinks, and dietary supplements are taxable at the full rate.

Is clothing taxed in New York?

Clothing and footwear costing less than $110 per item are exempt from New York state sales tax. However, items costing $110 or more are fully taxable. Local sales taxes may still apply to clothing under $110 in some jurisdictions. NYC does not charge local sales tax on clothing under $110.

Are prescription drugs taxed in New York?

No, prescription drugs and medications are exempt from sales tax in New York. Over-the-counter drugs are also exempt. Most medical equipment and supplies are also exempt from sales tax.

Do I pay sales tax on used cars in New York?

Yes, New York charges sales tax on motor vehicle purchases, whether new or used. The rate includes the 4.000% state rate plus applicable local taxes. In most of New York City, the combined rate is 8.875% (including MCTD). The tax is calculated on the purchase price and must be paid when you register the vehicle.

What is the MCTD surcharge?

The Metropolitan Commuter Transportation District (MCTD) surcharge is an additional 0.375% sales tax imposed in the New York City metro area (including NYC's five boroughs and nearby counties like Westchester, Nassau, and Suffolk). This brings the NYC rate to 8.875% total.

When did New York last change its sales tax rate?

The New York state sales tax rate has been 4% since June 2005. The MCTD surcharge of 0.375% has been in effect since August 2009. Local rates change more frequently as individual counties and cities adjust their rates.

Sales Tax Calculator

New York Sales Tax
Calculator

Calculate New York sales tax instantly for any city. Enter any amount to see the exact tax and total including local taxes and MCTD surcharge.

State Rate

4.000%

+ local taxes (3-4.75%) + MCTD (0.375%)

Select City

Amount before tax

About New York Sales Tax

State rate: 4.000%

Local rate in Bronx, Kings, New York, Queens, Richmond County: 4.875%

Combined rate in New York City: 8.875%

State Rate

4.000%

Local Tax

Yes

NYC Rate

8.875%

Westchester County

8.000%

Special District

59,559

City	County	Standard Rate	Special District	Population
New York City	Bronx, Kings, New York, Queens, Richmond	8.875%	Standard Rate	8,804,190
Buffalo	Erie	8.750%	Standard Rate	278,349
Yonkers	Westchester	8.500%	Special District	211,569
Rochester	Monroe	8.000%	Standard Rate	211,328
Albany	Albany	8.000%	Standard Rate	99,224
New Rochelle	Westchester	8.000%	Special District	79,726
Mount Vernon	Westchester	8.000%	Special District	73,893
Schenectady	Schenectady	8.000%	Standard Rate	67,047
Utica	Oneida	8.750%	Standard Rate	65,283
White Plains	Westchester	8.000%	Special District	59,559
Troy	Rensselaer	8.000%	Standard Rate	51,401
Niagara Falls	Niagara	8.000%	Standard Rate	48,671
Binghamton	Broome	8.000%	Standard Rate	47,969
Long Beach	Nassau	8.250%	Special District	35,029
Rome	Oneida	8.750%	Standard Rate	32,127
Ithaca	Tompkins	8.000%	Standard Rate	32,108
Poughkeepsie	Dutchess	7.750%	Special District	31,577
North Tonawanda	Niagara	8.000%	Standard Rate	30,496
Middletown	Orange	7.750%	Special District	30,345
Syracuse	Onondaga	8.000%	Standard Rate	14,862

Note: Total rates include the 4.000% state rate plus local county/city taxes. MCTD surcharge applies to special districts.

How to Calculate Sales Tax in New York

Sales Tax Calculation

New York

Example: Electronics Purchase in NYC

Determine the purchase price

Purchase price (before tax) $500.00

Multiply by the total tax rate

State rate: 4.000%

NYC local: 4.5%

MCTD surcharge: 0.375%

Total: 8.875%

$500.00 × 8.875% (0.08875)

Sales tax $44.38

Add to the original price

$500.00 + $44.38

TOTAL AMOUNT DUE $544.38

Thank you for your purchase

Reverse Calculation

Know the total in NYC? Divide by 1.08875 to find the pre-tax price. Example: $108.88 ÷ 1.08875 = $100.00

What's Taxed?

Taxable: Clothing over $110, electronics, furniture

Exempt: Groceries, clothing under $110, prescription drugs

Understanding New York's Sales Tax Structure

MCTD Surcharge

The NYC metro area has an extra 0.375% tax to fund public transportation

🚇

MCTD = 0.375%

The Metropolitan Commuter Transportation District surcharge funds the MTA (subways, buses, commuter rail).

📍

Applies to NYC Metro

The MCTD includes NYC's 5 boroughs plus Westchester, Nassau, Suffolk, Rockland, Orange, Putnam, and Dutchess counties.

💳

NYC Total: 8.875%

State (4%) + NYC local (4.5%) + MCTD (0.375%) = 8.875% combined rate.

Clothing Under $110 Exempt

New York offers a unique clothing exemption based on item price

•
Under $110: Clothing and footwear under $110 per item are exempt from state sales tax
•
$110 or More: Items costing $110 or more are fully taxable at the combined state and local rate
•
Local Taxes May Apply: Some localities charge local tax on clothing under $110. NYC does not charge local tax on clothing under $110.
•
Groceries Exempt: Most unprepared food for home consumption is exempt. Prepared foods, candy, and soft drinks are taxable.
•
Prescription Drugs: All prescription and over-the-counter drugs are exempt from sales tax

Note: New York's clothing exemption is calculated per item, not per transaction. A $200 jacket is fully taxable, but two $100 shirts in the same purchase are both exempt.

How New York Compares to Neighboring States

Here's how New York's sales tax stacks up against nearby states

4.000%

Pennsylvania

6.00%

+ up to 2%
local tax

Connecticut

6.35%

No local tax

New York

4.000%

+ local (up to 4.75%) + MCTD (0.375%)

8.875% in NYC

New Jersey

6.625%

No local tax

Massachusetts

6.25%

No local tax

New York's combined rates are higher than most neighbors, especially in NYC metro (8.875%). However, generous exemptions for groceries and clothing under $110 help offset the higher rate.

Got Questions?

Frequently Asked Questions

New York Sales Tax Rate History

New York's sales tax has evolved significantly since its enactment in 1965:

Year	Event	Notes
Current	4% state rate	Plus local (3-4.75%) and MCTD (0.375% in metro)
2009	MCTD surcharge 0.375%	Added August 1, 2009 for MTA funding
2005	Rate reduced to 4%	Decreased from 4.25% (effective June 1, 2005)
2004	Rate reduced to 4.25%	Decreased from 4.5%
2003	Rate increased to 4.5%	Temporary increase during budget crisis
2000	Clothing exemption expanded	Raised threshold from $110 per item (made permanent)
1996	Rate reduced to 4%	Down from 4.25%
1965	Sales tax enacted	Initial rate of 2%

Key insight: New York's state rate has remained at 4% since 2005, but the 2009 addition of the MCTD surcharge significantly impacted the NYC metro area. The clothing exemption is a notable feature that distinguishes NY from most other states.

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Disclaimer: This calculator provides estimates based on current New York sales tax rates as of January 2025. Tax rates are subject to change by state and local legislation. For official tax rates and specific guidance on your situation, please consult the New York State Department of Taxation and Finance or a qualified tax professional.

Not Legal or Tax Advice: The information provided on this page is for informational purposes only and should not be construed as legal or tax advice. Always verify current rates before making large purchases or business decisions.

Sources: New York State Department of Taxation and Finance, Tax Law Article 28 (Sales and Use Tax), Local Tax Rate Tables

Last updated: October 10, 2025