New York sales tax
At a glance
| State sales tax | 4 % |
|---|---|
| Local taxes | Cities, counties or districts add their own tax, so the total depends on the place. Summalo has local rates for this state. |
Average combined rate
8.24 % (state 4 % plus about 4.24 % local). Rank 9 of 51, highest first.
Example
An item with a $100 tag costs about $108.24 at the average combined rate (tax $8.24). At the lowest local rate in the state it would be $107.00, at the highest $108.88.
Clothing and shoes
Each item under $110 is exempt from the state sales tax. An item at $110 or more is taxed on its full price. Local tax still applies, except in the places the rule names (for example New York City).
Food and drink
| Groceries | Exempt from state tax, and from local tax * |
|---|---|
| Prepared food and restaurants | Taxed at the regular rate * |
| Candy | Taxed at the regular rate * |
| Soft drinks | Taxed at the regular rate * |
| Alcohol | Taxed at the regular rate |
| Over-the-counter medicine | Exempt from state tax, and from local tax * |
* Depends on details a price tag does not show (hot or cold, packaging, local options). Treat it as an estimate.
Tax-free days
No regular sales tax holidays.
Neighbouring states
| State | Average rate |
|---|---|
| Connecticut | 6.35 % |
| Massachusetts | 6.25 % |
| New Jersey | 6.62 % |
| Pennsylvania | 6.14 % |
| Vermont | 6.22 % |
Official sources
- www.tax.ny.gov/pdf/publications/sales/pub718c.pdf
- www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/clothing_and_footwear.htm
- www.tax.ny.gov/pdf/memos/sales/m06_6s.pdf
- www.tax.ny.gov/pdf/memos/sales/m06_11s.pdf
- www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/listings_of_taxable_and_exempt_food.htm
- www.tax.ny.gov/pdf/publications/sales/pub750.pdf
- www.tax.ny.gov/bus/st/subject.htm
- www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/sales_by_restaurants.htm
- www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/candy_and_confectionery.htm
- www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/beverages_sold_by_food_stores.htm
- www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/drugstores.htm
- www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/dietary_foods_and_health_supplements.htm
Rules as of 2026-10-04. These pages summarise the rules Summalo uses. They are estimates, not tax advice. At the register, the store's receipt is what counts.
Summalo applies these rules to the price tag you scan, offline.