New York Sales Tax Guide

State sales and use tax with county, city, and special-district layers

Statewide general taxYes

Primary returnST-100 · 2026 due dates

Marketplace postureGross receipts plus deduction

Exemption formST-120

What people ask about New York sales tax

Start with the high-impact answers, then use the complete rule explorer for product-specific and long-tail research.

01Does New York have a statewide sales tax?

State sales and use tax with county, city, and special-district layers New York combines a 4% state rate with local taxes reported by jurisdiction. New York City, the Metropolitan Commuter Transportation District, and county/city boundaries create additional reporting distinctions.

02What sales tax rate and sourcing rules matter in New York?

Combined rates depend on destination and effective-dated Publication 718 jurisdiction schedules. Clothing exemptions and local elections can make the taxable base vary as well as the rate.

03What New York sales tax return or form is used?

The principal repository-tracked return is ST-100. Paper eligibility is taxpayer-specific; electronic filing or a waiver may control.

04How are marketplace sales reported in New York?

Facilitated sales generally enter gross receipts and are removed through the state's designated deduction or exclusion workflow.

05What resale or exemption certificate applies in New York?

The repository tracks New York Resale Certificate and supports generation from reviewed fields. Certificate validity still depends on the purchaser, seller, claimed use, dates, signatures, and any state-specific acceptance conditions.

06Does New York have a sales tax holiday?

The current Atlas research does not publish an active holiday rule for this state. Confirm the current revenue-department calendar before changing tax.

07What special sales tax rates or excise layers apply in New York?

No separately verified special-rate category is published in the current member-state register for this jurisdiction. Product-specific research observations remain available below.

08What does the New York research say about prewritten software?

The corpus contains one prewritten software observation under these researched conditions: subtype: prewritten software taxable regardless of medium. The research observation says the observed treatment is included in base; with general rate lookup; local interaction: ordinary local stack; sourcing: special. Prewritten software is TPP taxable regardless of medium (s1101(b)(6)); remote-access form is sourced to the point of use. Status: Research observation — independent review required. Confirm the cited authority and transaction facts before use.

09What does the New York research say about digital audio visual?

The corpus contains one digital audio visual observation under these researched conditions: subtype: electronically delivered video music photographs intangible. The research observation says the observed treatment is excluded from base; with no rate; a 0% state rate; local interaction: no local rate; sourcing: standard situs. Electronically delivered non-software digital audio/visual content is an intangible, not taxable (TSB-A-07(11)S). Status: Research observation — independent review required. Confirm the cited authority and transaction facts before use.

10What does the New York research say about prepared food?

The corpus contains one prepared food observation under these researched conditions: sale context: restaurant type food heated or sold for on premises consumption. The research observation says the observed treatment is included in base; with general rate lookup; local interaction: ordinary local stack; sourcing: standard situs. Restaurant-type/heated/on-premises food is taxable (s1105(d)). Status: Research observation — independent review required. Confirm the cited authority and transaction facts before use.

How New York's system is organized

New York combines a 4% state rate with local taxes reported by jurisdiction. New York City, the Metropolitan Commuter Transportation District, and county/city boundaries create additional reporting distinctions.

The headline rate is only the beginning

Combined rates depend on destination and effective-dated Publication 718 jurisdiction schedules. Clothing exemptions and local elections can make the taxable base vary as well as the rate.

Why location data matters

Tax situs is a legal determination. Mailing city, ZIP code, county proximity, and geocoding are useful evidence, but none should silently substitute for the jurisdiction rule that controls the transaction.

Rules that can change the answer

Product identity should be established before a rate is selected. In New York, examples that deserve their own rule path include:

clothing and footwear under $110 receive state exemption, with local participation differences
software and digital products depend on the delivered item and service
capital improvements and installation services use certificate-driven treatment

These are examples, not an exhaustive taxability matrix. Bundles, customer use, delivery method, exemptions, and effective dates can change the result.

Beyond three headline examples

The underlying research inventory contains 33 New York treatment records across 30 product families. The inventory includes effective-date, evidence, rate-class, local-interaction, and sourcing fields. Its breadth is not a claim that every observed treatment is active in production: unresolved or independently unreviewed records remain non-operative.

33treatment records

30product families

serviceclothingadmissionbuilding materialcandyconstruction service

Explore all 33 New York research recordsSearch treatment, rate, local, sourcing, evidence, and effective-date fields

Search this state's rule research

33 of 33 records shown

general tangible personal propertyordinary

Research observation — independent review required

NY taxes retail sales of tangible personal property unless specifically exempt (Tax Law s1105(a)).

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Taxable base: retail sales price unless specifically exempt
Local interaction: ordinary local stack
Sourcing: standard situs
Evidence required: product identity situs and official rate window
Effective-window status: current treatment posture verified rates not in this authority
Runtime boundary: state and local effective rate windows required

Before operational use: independent review

State authority research source 1 State authority research source 2

groceryno rate

Research observation — independent review required

Food/food products sold by food stores for off-premises human consumption are exempt (s1115(a)(1)).

Identity or conditions: sale context: food and food products for off premises human consumption

Treatment: excluded from base
Rate application: no rate
Rate class: no rate
State rate: 0%
Local rate: 0%
Taxable base: statutorily exempt from base
Local interaction: no local rate
Sourcing: standard situs
Evidence required: product identity situs and official rate window
Effective-window status: current treatment posture verified rates not in this authority
Runtime boundary: state and local effective rate windows required

Before operational use: independent review

State authority research source 1 State authority research source 2

prepared foodordinary

Research observation — independent review required

Restaurant-type/heated/on-premises food is taxable (s1105(d)).

Identity or conditions: sale context: restaurant type food heated or sold for on premises consumption

Treatment: included in base
Rate application: general rate lookup
Rate class: ordinary
Taxable base: retail sales price unless specifically exempt
Local interaction: ordinary local stack
Sourcing: standard situs
Evidence required: product identity situs and official rate window
Effective-window status: current treatment posture verified rates not in this authority
Runtime boundary: state and local effective rate windows required

Before operational use: independent review

What people ask about New York sales tax

How New York's system is organized

The headline rate is only the beginning

Rules that can change the answer

Beyond three headline examples

Working with ST-100

Collected by a marketplace does not mean invisible

New York Resale Certificate

State-specific knowledge, carried into the workflow

Start with the authority

New York county and city sales tax rates

Counties (57)

Cities (19)

More Mid-Atlantic guides