The State and City charge sales tax on many services and on retail sales for most goods, except for unprepared and packaged food, medicine, diapers, and some items used to make or repair clothes.

The New York City local sales and use tax rate is 4.5 percent. City and state sales tax combined is 8.875 percent.

There is no longer sales tax on clothing and footwear costing under $110. Clothing and footwear costing $110 or more per item is subject to the full 8.875 percent tax rate.