New York State Sales and Use Tax

Sales Tax -
applies to retail sales of certain tangible personal property and services.
Use Tax - applies if you buy tangible personal property and services outside the state and use it within New York State.

Goods and Services Subject to Tax Read More

Tax Rates

Clothing and Footwear
Read More
Clothing and footwear under $110 are exempt from New York City and NY State Sales Tax. Purchases above $110 are subject to a 4.5% NYC Sales Tax and a 4% NY State Sales Tax.

Most personal property (i.e. alcohol, furniture, electronics, etc)

Gas, electricity, refrigeration, steam, telephone, and telegraph services

Detective, cleaning, and maintenance services

Occupancy of hotel and motel rooms

Food and beverages sold by restaurants and caterers

Admission charges to places of amusement

Credit rating and credit reporting services     

The City Sales Tax rate is 4.5%, NY State Sales and Use Tax is 4% and the Metropolitan Commuter Transportation District surcharge of 0.375% for a total Sales and Use Tax of 8.875 percent.

Beauty, barbering, hair restoring, manicures, pedicures, electrolysis, massage, tanning, tattooing and other, similar services.

Health and Fitness clubs, weight control salons, gymnasiums, and similar establishments
Read More

The City Sales Tax rate is 4.5% on the service, there is no New York State Sales Tax. If products are purchased, an 8.875% combined City and State tax will be charged.   

Parking, garaging, or storing motor vehicles

The City charges a 10.375% tax and an additional 8% surtax on parking, garaging, or storing motor vehicles in Manhattan. If you are a resident of Manhattan and own a motor vehicle registered in Manhattan, you may be eligible for a Manhattan Resident Parking Tax exemption from the 8% surtax. For those who qualify, the tax will be at a rate of 10.375% instead of 18.375%.

Tax Forms and Filing Information
If your business is registered as a vendor, you must obtain a Certificate of Authority from the New York State Department of Taxation and Finance. This certificate gives your business the authority to collect the required sales and use taxes, and to issue sales tax exemption documents, including resale certificates used for purchasing inventory.

If you make taxable sales before you receive the Certificate of Authority, your business may be subject to substantial penalties. To obtain a Certificate of Authority, you must complete Form DTF-17, Application for Registration as a Sales Tax Vendor, for your business and send it to the address listed in the instructions for that form, at least 20 days before you begin operating your business.

Legal Authority
Tax Law Section 1107