New York Sales Tax Calculator (2026 Rates)
Current New York sales tax rates, city examples, economic nexus thresholds, exemptions, and FAQ.
State Rate
4.00%
Avg Combined
12.52%
Max Combined
9.00%
Nexus Threshold
$500K
Example: $100 purchase in New York
Tax to collect (avg)
$12.52
Total from customer
$112.52
About New York Sales Tax
New York State charges a 4% state sales tax, but local rates are among the highest in the country. New York City adds an additional 4.5% local tax plus a 0.375% Metropolitan Commuter Transportation District (MCTD) surcharge, bringing the total to 8.875%. Buffalo and Rochester also have combined rates above 8%.
New York is an origin-based state for in-state sellers and a destination-based state for remote sellers. This means if your business is in New York, you collect based on your location's rate; if you're out of state shipping to New York customers, you collect based on the destination.
The economic nexus threshold in New York is $500,000 in annual gross sales AND 100 separate transactions into the state. Both conditions must be met — if you have $500K in sales but fewer than 100 transactions, you do not trigger nexus. However, note that the 100-transaction threshold was briefly eliminated and then reinstated, so verify with the New York Department of Taxation and Finance.
New York exempts clothing and footwear priced under $110 per item from state and local sales tax, providing significant savings for families.
New York Sales Tax by City
| City | Combined Rate |
|---|---|
| New York City (Manhattan) | 8.88% |
| Buffalo | 8.75% |
| Rochester | 8.00% |
| Albany | 8.00% |
| Yonkers | 8.88% |
Rates shown are combined state + local rates for representative cities. Actual rates may vary by specific address, district, or zone. Verify with the New York Department of Revenue.
New York Sales Tax Facts
Tax Structure
- State rate
- 4.00%
- Average local rate
- 8.52%
- Maximum local rate
- 5.00%
- Avg combined rate
- 12.52%
- Sourcing method
- Origin + county/city
Economic Nexus
- Threshold
- $500K
- Includes transactions
- No
Once you exceed this threshold in annual sales into New York, you must register and collect sales tax.
New York Sales Tax Exemptions
- Groceries (food for home consumption)
- Clothing and footwear under $110 per item
- Prescription and OTC drugs
- Medical devices and equipment
- Newspapers and periodicals
New York Sales Tax FAQ
What is the New York City sales tax rate in 2026?
New York City has a combined sales tax rate of 8.875%: 4% state + 4.5% city + 0.375% Metropolitan Commuter Transportation District surcharge. This applies to most taxable purchases in all five boroughs (Manhattan, Brooklyn, Queens, Bronx, Staten Island). Outside NYC, rates vary by county but average 8.52% statewide.
What is the economic nexus threshold for New York?
New York's economic nexus threshold is $500,000 in annual gross sales AND 100 separate transactions into the state. Both conditions must be met to trigger nexus. Once triggered, you must register with the New York Department of Taxation and Finance and begin collecting.
Is clothing tax-free in New York?
Yes, clothing and footwear priced under $110 per item are exempt from New York state and local sales tax year-round. This applies to most everyday clothing. Items priced at $110 or more are fully taxable. Some jurisdictions in New York also have a second exemption threshold of $55 for certain items.
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Data Sources & Disclaimer
Sales tax rates are based on data from the Sales Tax Institute and Avalara, effective for 2026 (updated annually). State and local sales tax rates are approximate averages. Actual rates vary by city, county, and district. Economic nexus thresholds are simplified. Always verify with the New York Department of Revenue or a tax professional.