This blog was last updated on November 18, 2025

New York Sales Tax Rate

New York imposes a statewide sales and use tax rate of 4%. The state does allow local jurisdictions to levy additional sales taxes.

What’s Taxable in New York?

New York sales and use tax applies to the sale of tangible personal property and certain enumerated services. Sellers selling taxable goods and/or services are required to collect and remit sales tax to the state.

Examples of taxable items and services include:

• Candy
• Motor Vehicles
• Jewelry
• Prewritten computer software
• Telecommunication services
• Certain installation or repair services
• Information Services
• Software as a Service (SaaS)]

Sales Tax Nexus in New York

A seller is liable to collect and remit New York sales tax if they meet the state’s nexus requirements. Nexus can be established through either physical or economic presence.

New York: Physical Nexus

Physical presence is created by having a business location, office, warehouse, vehicle, employee, or other representative operating in the state of New York.

New York: Economic Nexus

New York enforces economic nexus for remote sellers. If your business has:

• Over $500,00 in sales of tangible personal property delivered in the state, and
• More than 100 separate sales of tangible personal property
• in New York during the previous four sales tax quarters;

you may be required to register for and collect New York sales tax.

Learn more on the New York Department of taxation and Finance’s registration page.

New York Sales Tax Exemptions

Certain sales in New York are considered generally exempt from the sales and use tax requirements.

Exempt Products and Services

• Most services (unless New York statutes specify otherwise)
• Food and food ingredients
• Agricultural items
• Medicine and Medical equipment
• Feminine hygiene products
• Newspapers

Entity or Use Based Exemptions

Additionally, New York exempts sales to certain entities from the sales/use tax, including the following:

• Certain qualified nonprofit entities
  • 501(c)(3) organizations
  • Churches and houses of religious worship
  • Nonprofit schools, hospitals and charitable organizations
• Wholesalers
• Retailers selling for resale
• US and NY Governmental Entities
• Certain Native American tribes

How to Claim Sales Tax Exemption in New York

Sales tax exemption certificates enable a purchaser to make tax-free purchases that would normally be subject to sales tax. The purchaser fills out the certificate and gives it to the seller. The seller keeps the certificate and may then sell property or services to the purchaser without charging sales tax.

Please see TB-ST-240:(3/10):Exemption Certificates for Sales Tax:tbst240 for additional information.

New York Filing and Remittance Requirements

New York offers multiple methods for filing and remitting sales and use tax, depending on the total amount due:

• ST-101 – Annually when annual tax due is <=$3,000.
• ST-100 – Quarterly when annual tax due is >$3,000.
• ST-809/ST-810 – Monthly (Part Quarterly) when quarterly taxable sales and purchases are >=$300,000 per quarter.

Participation in the PrompTax electronic filing and payment program is mandatory for businesses when annual (June 1 through May 31) sales and use tax liabilities are > $500,000. https://www.tax.ny.gov/bus/prompt/

The Tax Department sends sales tax vendors who are subject to the PrompTax requirements an official notice and related enrollment forms. Vendors must complete and return all required enrollment forms, including the selection of a payment option, within 40 days.

Frequently Asked Questions

Is New York a part of the Streamlined Sales Tax (SST) initiative?

No, New York is not part of the Streamlined Sales tax initiative.

Does New York have sales tax holidays?

No, New York does not currently offer sales tax holidays.

Are there any special point of sale fees in New York?

Point-of-sale fees are fixed amount or rate-based assessments levied on certain products or services at the time of sale and paid by the final consumer at retail.  For example, New York imposes the following point of sale fees:

• Bottle Deposit Fees
• E911 Fees – at the state and county level
• Local Bag Fees – at the county and city level
• PaintCare Recycling Fees
• Waste Tire Fees