Department of Taxation and Finance
Local Sales and Use Tax Rates on Qualified Motor Fuel, Highway Diesel Motor Fuel, and B20 Biodiesel Effective September 1, 2026
Publication 718-F
(8/26)
The New York State and Metropolitan Commuter Transportation District (MCTD) sales and use tax rate on motor fuel and highway diesel motor fuel is a cents-per-gallon rate. This applies to sales of qualified fuel, as described in Schedule FR: Sales and Use Tax on Qualified Motor Fuel and Highway Diesel Motor Fuel.
The default local sales and use tax calculation method for motor fuel and highway diesel motor fuel is a percentage rate method. Counties and cities may elect to apply a cents-per-gallon method in lieu of the percentage rate method.
Jurisdictions are listed in county order.
New
Orange County: Effective September 1, 2026, and continuing through February 28, 2027, Orange County has elected to change their method of calculating local sales and use tax to a cents-per-gallon basis.
Oswego County: Effective September 1, 2026, and continuing through November 30, 2026, Oswego County, outside the city of Oswego, has elected to change their method of calculating local sales and use tax to a cents-per-gallon basis.
Putnam County: Effective September 1, 2026, and continuing through August 31, 2028, Putnam County has elected to change their method of calculating local sales and use tax to a cents-per-gallon basis.
Onondaga and Ulster Counties: Effective September 1, 2026, Onondaga and Ulster Counties have repealed their election to calculate local sales and use tax using the cents-per-gallon method. In these localities, the local tax must be calculated using a percentage rate method.
Part 1: Cents‑per‑gallon rates
| Jurisdiction | Cents-per-gallon rate |
|---|---|
| New York State | 8 |
| New York State/MCTD | 8.75 |
| Chemung County1 | 12 |
| Dutchess County1 | 11 |
| Orange County2 | 8 |
| Oswego County (outside city of Oswego)1 | 16 |
| Putnam County3 | 12 |
| Rockland County2 | 12 |
| Seneca County | 8 |
| Jurisdiction | Cents-per-gallon rate |
|---|---|
| New York State | 6 |
| New York State/MCTD | 6.6 |
| Chemung County1 | 10 |
| Dutchess County1 | 9 |
| Orange County2 | 6 |
| Oswego County (outside city of Oswego)1 | 13 |
| Putnam County3 | 10 |
| Rockland County2 | 10 |
| Seneca County | 6 |
1 Rate will expire after November 30, 2026.
2 Rate will expire after February 28, 2027.
3 Rate will expire after August 31, 2028.
Part 2: Local percentage rates
The localities listed below impose their local sales tax on qualified fuel using the percentage rate method. To determine the local sales tax due for:
- motor fuel and highway diesel motor fuel, multiply the taxable receipt by the appropriate rate in the chart below; or
- B20 biodiesel sold as qualified fuel, multiply 80% of the taxable receipt by the appropriate rate in the chart below.
| Jurisdiction | Rate % |
|---|---|
| Albany County | 4 |
| Allegany County | 4½ |
| Broome County | 4 |
| Cattaraugus County (outside the following) | 4 |
| Olean (city) | 4 |
| Salamanca (city) | 4 |
| Cayuga County (outside the following) | 4 |
| Auburn (city) | 4 |
| Chautauqua County | 4 |
| Chenango County (outside the following) | 4 |
| Norwich (city) | 4 |
| Clinton County | 4 |
| Columbia County | 4 |
| Cortland County | 4 |
| Delaware County | 4 |
| Erie County | 4¾ |
| Essex County | 4 |
| Franklin County | 4 |
| Fulton County (outside the following) | 4 |
| Gloversville (city) | 4 |
| Johnstown (city) | 4 |
| Genesee County | 4 |
| Greene County | 4 |
| Hamilton County | 4 |
| Herkimer County | 4¼ |
| Jefferson County | 4 |
| Lewis County | 4 |
| Livingston County | 4 |
| Madison County (outside the following) | 4 |
| Oneida (city) | 4 |
| Monroe County | 4 |
| Montgomery County | 4 |
| Nassau County | 4¼ |
| New York City | 4½ |
| Niagara County | 4 |
| Oneida County (outside the following) | 4¾ |
| Rome (city) | 4¾ |
| Utica (city) | 4¾ |
| Onondaga County | 4 |
| Ontario County | 3½ |
| Orleans County | 4 |
| Oswego (city) | 4 |
| Otsego County | 4 |
| Rensselaer County | 4 |
| St. Lawrence County (outside the following) | 4 |
| Ogdensburg (city) | 4 |
| Saratoga County (outside the following) | 3 |
| Saratoga Springs (city) | 3 |
| Schenectady County | 4 |
| Schoharie County | 4 |
| Schuyler County | 4 |
| Steuben County | 4 |
| Suffolk County | 4⅜ |
| Sullivan County | 4 |
| Tioga County | 4 |
| Tompkins County (outside the following) | 4 |
| Ithaca (city) | 4 |
| Ulster County | 4 |
| Warren County (outside the following) | 3 |
| Glens Falls (city) | 3 |
| Washington County | 3 |
| Wayne County | 4 |
| Westchester County (outside the following) | 4 |
| Mount Vernon (city) | 4 |
| New Rochelle (city) | 4 |
| White Plains (city) | 4 |
| Yonkers (city) | 4½ |
| Wyoming County | 4 |
| Yates County | 4 |
Need help?
- Sales Tax Information Center: 518-485-2889
- To order forms and publications: 518-457-5431
- Text Telephone (TTY) or TDD equipment users: Dial 7-1-1 for the New York Relay Service