State sales and use tax with county, city, and special-district layers
Start with the high-impact answers, then use the complete rule explorer for product-specific and long-tail research.
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.
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.
The principal repository-tracked return is ST-100. Paper eligibility is taxpayer-specific; electronic filing or a waiver may control.
Facilitated sales generally enter gross receipts and are removed through the state's designated deduction or exclusion workflow.
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.
The current Atlas research does not publish an active holiday rule for this state. Confirm the current revenue-department calendar before changing tax.
No separately verified special-rate category is published in the current member-state register for this jurisdiction. Product-specific research observations remain available below.
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.
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.
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.
Choose the calculation engine or the compliance workflow. Inspect the public examples, then bring five cases from your business.
Evaluate addresses, product identity, certificate dates, refunds and retries with the same inputs your integration will use.
Inspect calculation examples →Disclosed reference inputs and executed results. Confirm coverage and configuration for your own transactions.
Evaluate the calculation engine →Trace a generated sample return to its source rows. See how seller sales, marketplace activity and unresolved responsibility are separated.
Trace the sample return →Synthetic Virginia package demonstration. Review, authorization and state acceptance remain separate steps.
Evaluate sales tax compliance →See task rates and subscription prices. Public evidence is open to inspect; we confirm scope and commercial terms before a private evaluation.
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.
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.
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.
Product identity should be established before a rate is selected. In New York, examples that deserve their own rule path include:
These are examples, not an exhaustive taxability matrix. Bundles, customer use, delivery method, exemptions, and effective dates can change the result.
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.
33 of 33 records shown
Research observation — independent review required
Before operational use: independent review
State authority research source 1State authority research source 2
Research observation — independent review required
Identity or conditions: sale context: food and food products for off premises human consumption
Before operational use: independent review
State authority research source 1State authority research source 2
Research observation — independent review required
Identity or conditions: sale context: restaurant type food heated or sold for on premises consumption
Before operational use: independent review
Research observation — independent review required
Identity or conditions: subtype: candy and confectionery excluded from food exemption
Before operational use: independent review
Research observation — independent review required
Identity or conditions: subtype: carbonated or noncarbonated fruit drink under 70% juice
Before operational use: independent review
Research observation — independent review required
Identity or conditions: subtype: prewritten software taxable regardless of medium
Before operational use: independent review
Research observation — independent review required
Identity or conditions: subtype: software designed to a single purchaser specification
Before operational use: independent review
Research observation — independent review required
Identity or conditions: subtype: remote access to prewritten software constructive possession
Before operational use: independent review
State authority research source 1State authority research source 2
Research observation — independent review required
Identity or conditions: subtype: electronically delivered video music photographs intangible
Before operational use: independent review
Research observation — independent review required
Identity or conditions: subtype: ebook meeting tsb m 11 5s definition
Before operational use: independent review
State authority research source 1State authority research source 2
Research observation — independent review required
Before operational use: independent review
Research observation — independent review required
Before operational use: independent review
Research observation — independent review required
Identity or conditions: purchaser use: end user patient not for compensated service provision; qualifying use: primarily and customarily medical not useful absent illness
Before operational use: independent review
State authority research source 1State authority research source 2
Research observation — independent review required
Identity or conditions: qualifying use: machinery direct predominant production use; required certificate: form st121
Before operational use: independent review
Research observation — independent review required
Identity or conditions: subtype: rental lease or license to use tangible personal property
Before operational use: independent review
Research observation — independent review required
Identity or conditions: required certificate: resale certificate form st120
Before operational use: independent review
State authority research source 1State authority research source 2
Research observation — independent review required
Identity or conditions: seller classification: contractor is end user consumer of installed materials
Before operational use: independent review
State authority research source 1State authority research source 2
Research observation — independent review required
Identity or conditions: sale context: capital improvement vs repair maintenance
Before operational use: independent review
State authority research source 1State authority research source 2
Research observation — independent review required
Identity or conditions: lodging type: hotel/motel bnb or short term rental unit over 2 usd per day
Before operational use: independent review
Research observation — independent review required
Identity or conditions: subtype: gas electricity refrigeration steam under utility provision
Before operational use: independent review
State authority research source 1State authority research source 2
Research observation — independent review required
Identity or conditions: subtype: intrastate telephony telegraphy answering prepaid calling
Before operational use: independent review
State authority research source 1State authority research source 2
Research observation — independent review required
Before operational use: independent review
Research observation — independent review required
Identity or conditions: sale context: maintaining servicing repairing tangible personal property
Before operational use: independent review
State authority research source 1State authority research source 2
Research observation — independent review required
Identity or conditions: sale context: installing tpp taxable unless capital improvement
Before operational use: independent review
State authority research source 1State authority research source 2
Research observation — independent review required
Identity or conditions: sale context: delivery charge taxable iff underlying item taxable
Before operational use: independent review
Research observation — independent review required
Identity or conditions: maximum sale amount inclusive: 109.99; sale amount scope: per item net; subtype: clothing footwear under threshold ex jewelry
Before operational use: independent review
Research observation — independent review required
Identity or conditions: minimum sale amount exclusive: 109.99; sale amount scope: per item net; subtype: clothing footwear at or above threshold
Before operational use: independent review
Research observation — independent review required
Before operational use: independent review
Research observation — independent review required
Identity or conditions: subtype: information service
Before operational use: independent review
Research observation — independent review required
Identity or conditions: subtype: internet access
Before operational use: independent review
Research observation — independent review required
Identity or conditions: subtype: tangible personal property
Before operational use: independent review
State authority research source 1State authority research source 2
Research observation — independent review required
Identity or conditions: subtype: place of amusement
Before operational use: independent review
Research observation — independent review required
Identity or conditions: subtype: feminine hygiene product
Before operational use: independent review
The principal repository-tracked return is ST-100. Paper eligibility is taxpayer-specific; electronic filing or a waiver may control.
How to file New York sales tax: 2026 due dates, frequencies, and forms →
Facilitated sales generally enter gross receipts and are removed through the state's designated deduction or exclusion workflow.
Seller registration, nexus thresholds, zero-return obligations, facilitator certifications, and direct sales must be evaluated separately. Prophit keeps those facts attached to the return treatment instead of dropping marketplace transactions from the record.
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.
A certificate should be tied to the correct customer, seller, state, reason, product use, effective period, and transaction population, then monitored for expiration or changed facts.
Prophit currently structures New York transaction data for worksheet for portal entry, portal upload file. Availability is kept separate from customer credentials, state acceptance, and direct transmission authority.
See how Prophit.ai compares to other options in the sales tax software buyer's guide.
Product availability varies by jurisdiction and customer configuration. Workflow support does not by itself establish registration, filing authority, credentials, agency acceptance, or tax advice.
This guide is grounded in the repository's reviewed filing, marketplace, certificate, and tax-authority records. Rules change; confirm the current source and effective period before acting.
Reviewed and current as of October 26, 2026
Combined state (4%) and local sales tax rate from Publication 718. The listed combined rates already include the 0.375% Metropolitan Commuter Transportation District tax where applicable. Do not add it again.
These county and city rates are the reference snapshot dated October 1, 2026. This guide's review date does not certify them as current; confirm the current rate with the state before filing.
