How New York Sales Tax Works
New York's state government imposes a 4.00% sales tax on most retail purchases. Counties, cities, and special districts can layer additional local sales tax on top — pushing combined rates to a population-weighted average of 8.53% statewide.
New York City's combined rate is 8.875%, and the state's clothing exemption under $110/item is one of the most consumer-friendly features of any major-state sales tax.
Groceries in New York
New York exempts unprepared groceries from sales tax.
Clothing in New York
New York exempts clothing and footwear under $110 per item from the state portion (4%); some counties additionally exempt at the local level.
How New York Compares to Neighboring States
Sales tax on a $1,000.00 purchase in New York versus neighboring states, using each state's average combined rate (state + local):
| State | State Rate | Combined Rate | Tax on $1,000 | vs. New York |
|---|---|---|---|---|
| New York (here) | 4.00% | 8.53% | $85.30 | — |
| Vermont | 6.00% | 6.36% | $63.60 | -$21.70 |
| Massachusetts | 6.25% | 6.25% | $62.50 | -$22.80 |
| Connecticut | 6.35% | 6.35% | $63.50 | -$21.80 |
| New Jersey | 6.63% | 6.60% | $66.00 | -$19.30 |
| Pennsylvania | 6.00% | 6.34% | $63.40 | -$21.90 |
A negative "vs." figure means a lower sales tax bill on the same purchase. Specific addresses can vary materially from the state-wide average.
Frequently Asked Questions
What is the New York sales tax rate for 2026?
New York's state sales tax rate is 4.00% for 2026. When combined with the average local sales tax of 4.53%, most New York residents pay a typical combined rate of 8.53%.
How much sales tax will I pay on a $100 purchase in New York?
On a $100 purchase, expect approximately $4.00 in state sales tax, or about $8.53 including average local sales tax (combined 8.53%). Total cost: roughly $108.53.
Are groceries taxed in New York?
New York exempts unprepared groceries from sales tax.
Is clothing taxed in New York?
New York exempts clothing and footwear under $110 per item from the state portion (4%); some counties additionally exempt at the local level.
Is sales tax calculated before or after discounts in New York?
New York follows the standard rule used by virtually all states: sales tax is calculated on the final discounted price, not the original price. If a $200 item is on sale for $150, you pay sales tax on $150. Manufacturer coupons can be treated differently in some states.
How is this New York sales tax estimate calculated?
The calculator applies New York's 4.00% state sales tax rate plus whatever local rate you enter (city + county + special districts). The default Local Rate is 0%; click a city in the table above to fill in its local portion, or look up your specific address with New York's Department of Revenue tool.