Department of Taxation and Finance
Local Sales and Use Tax Rates on Qualified Motor Fuel, Highway Diesel Motor Fuel, and B20 Biodiesel Effective June 1, 2026
Publication 718-F
(5/26)
The New York State 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 Tax Law authorizes counties and cities to elect a cents-per-gallon method, or to stay with a percentage rate method.
Jurisdictions are listed in county order. Any items changed from the previous version appear in boldface italics.
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 |
| Onondaga County2 | 16 |
| Rockland County3 | 12 |
| Seneca County | 8 |
| Ulster County2 | 12 |
| Jurisdiction | Cents-per-gallon rate |
|---|---|
| New York State | 6 |
| New York State/MCTD | 6.6 |
| Chemung County1 | 10 |
| Dutchess County1 | 9 |
| Onondaga County2 | 13 |
| Rockland County3 | 10 |
| Seneca County | 6 |
| Ulster County2 | 10 |
1 Rate will expire after November 30, 2026.
2 Rate will expire after August 31, 2026.
3 Rate will expire after February 28, 2027.
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 |
| Ontario County | 3½ |
| Orange County | 3¾ |
| Orleans County | 4 |
| Oswego County (outside the following) | 4 |
| Oswego (city) | 4 |
| Otsego County | 4 |
| Putnam 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 |
| 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