Resources Law by State New York Sales Tax Rate

New York Sales Tax Rate

New York has a 4% state sales tax. All counties and some cities add local taxes ranging from 3% to 4.75%. The combined sales tax in Utica, New York, for example, is 8.75%. In New York City, total sales tax is 8.875%, which includes 0.375% charged for the service of the Metropolitan Transportation Authority.

As of September 1, 2007, New York State has eliminated sales tax on all clothing and shoes if the single item is priced under $110. Most counties and cities have not eliminated their local sales taxes on clothing and shoes. There are however, 5 cities (most notably New York City) and 11 counties (not counting the counties which make up New York City: New York, Queens, Kings, Richmond, and Bronx Counties) that have done so. The counties where the year-round exemption will apply include: Chautauqua, Chenango, Columbia, Delaware, Dutchess, Greene, Hamilton, Madison (outside the City of Oneida), Rensselaer, Tioga, Broome, and Wayne. The cities where the year-round exemption will apply include: Gloversville, New York City, Norwich, Olean, Binghamton, and Sherrill. New York also exempts college textbooks from sales tax.

As of June 1, 2008, when products are purchased online and shipped into New York State, some retailers must charge the tax amount appropriate to the locality where the goods are shipped, and in addition, must also charge the appropriate tax on the cost of shipping and handling. The measure states that any online retailer that generates more than $10,000 in sales via in-state sales affiliates must collect New York sales tax. The cumulative gross receipts from sales to New York customers as a result of referrals by all of the seller’s resident representatives total more than $10,000 during the preceding four quarterly sales tax periods.

As of August 1, 2009, New York City Sales tax increased to 8.875%. Clothing under $110 will remain tax free. Clothing above $110 will be taxed.

Effective October 1, 2010 and lasting through March 31, 2011, statewide sales and use tax exemption for clothing and footwear sold for less than $110 will be eliminated. An exemption for clothing and footwear under $55 will be reinstated from April 1, 2011 through March 31, 2012. The original ($110) exemption will be reinstated after March 31, 2012.

Contact Sales Tax Accountants today for free tax assessment and sales tax questions. Call 1-877-254-0990.

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