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Sales tax rates and identifying the correct local taxing jurisdiction

Sales tax rates

The combined sales and use tax rate equals the state rate (currently 4%) plus any local tax rate imposed by a city, county, or school district. An additional sales tax rate of 0.375% applies to taxable sales made within the Metropolitan Commuter Transportation District (MCTD). The combined rates vary in each county and in cities that impose sales tax.

Identifying the correct local taxing jurisdiction

New York's retail sales tax is a destination tax. The point of delivery or the point at which possession is transferred by the vendor to the purchaser determines the rate of tax to be collected. Sales delivered outside New York State are exempt from tax.

See Tax Bulletin Sales Tax Rate Publications (TB-ST-820) for a description of the sales and use tax rate publications that are available.

Rate publications

See Sales tax rates by local taxing jurisdiction for a listing of all current sales tax rate publications.

Locality rate changes

See Sales tax locality rate change notices for information on changes in local sales tax rates.