New York Sales Tax Calculator

How New York sales tax works

New York's sales tax is a combined rate: a 4% statewide rate plus whatever local rate applies where the item is delivered — county, city, and (in the downstate commuter counties) a ⅜% Metropolitan Commuter Transportation District surcharge. Combined rates range from 7% in places like Saratoga Springs and Glens Falls to 8.875% in New York City and Yonkers (tax.ny.gov rate overview).

One rule does more work than any other: New York is a destination tax. The rate is set by the point of delivery — where you or your package receives the goods — not where the seller is. An order placed with a Buffalo store for delivery to Manhattan is taxed at the full 8.875% NYC rate, because the sale is delivered inside the city.

New York City's 8.875%, line by line

New York City has the highest combined rate in the state, and all five boroughs charge it. Here is exactly what makes it up:

The city's income-side rates look completely different — see our explainer on NYC income tax rates and brackets if you're putting together the full picture for a city resident.

The under-$110 clothing exemption

Clothing and footwear (and items used to make or repair them) that sell for less than $110 per item or pair are exempt from New York's 4% state sales tax. What happens to the local part depends on the county or city: many extend the exemption to their own tax, some don't — and each jurisdiction can only change its election on March 1 of a year (Tax Bulletin TB-ST-122).

The threshold is per item, not per purchase: two $60 shirts bought together cost $120, and both still qualify, because each item is under $110. At $110 or more for a single item, the whole item is fully taxable.

Worked examples: an $80 pair of sneakers delivered in Brooklyn costs $80 flat — no tax at all. The same item shipped to Yonkers carries 4.875% (city + MCTD, with no local exemption) = $4.63 in tax on $95. And once a single item reaches $110, everything is back in — a $129 jacket in Manhattan is taxed at the full 8.875% = $11.45. Yonkers has its own layered tax story beyond sales tax; our Yonkers tax guide covers the income side.

Combined rates by locality

Every rate in the calculator, straight from the state's publications — combined rate for general purchases, and the rate that applies to eligible clothing under $110:

What's taxable — and what isn't

New York's exemption list is item-by-item, and it surprises people at the register. From Tax Bulletin TB-ST-530:

• Exempt (under $110): shirts, jeans, dresses, coats, hats, scarves, socks, shoes, sneakers, boots, baby bibs, bridal gowns (buying, not renting)
• Taxable at any price: jewelry, watches, handbags and purses, wallets, umbrellas, sunglasses, hair accessories, exercise equipment, sports helmets and pads, ice skates
• Renting flips it: rented formal wear and costumes are taxable, but purchased ones are exempt like any other clothing

Buying online? The use-tax rule

If you buy from a seller that collects New York tax, you pay the combined rate for your delivery address and you're done. If a seller doesn't collect — some out-of-state or marketplace sellers, or a one-off purchase from an individual — the tax doesn't disappear: you owe New York use tax at the same combined rate, reported on your personal income tax return (use tax for individuals). If you sell goods or services, you're on the collection side — New York businesses file sales tax quarterly, and the self-employment tax calculator handles the income-tax piece of going it alone.

Rates move — verify yours before buying

Local rates change, generally effective March 1, June 1, September 1, or December 1, and the state keeps the master lists current:

• Sales tax rates by local taxing jurisdiction — the current quarterly publications, including Publication 718 and 718-C
• Find sales tax rates — the state's Jurisdiction/Rate Lookup by Address, the authoritative tool for a specific street address

This page's rate data reflects Publication 718 (2/25) and 718-C (2/25), effective March 1, 2025 — the latest revisions published by the New York State Department of Taxation and Finance as of September 2026. The checkout side matters for the rest of your money, too: see the NY paycheck calculator for withholding, or the property tax calculator if you own a home — and the Help Center for everything else.