How New York Sales Tax Works
New York imposes a 4% statewide sales tax. Every county adds its own rate, typically 3%–4.875%. New York City adds a 4.5% city tax plus a 0.375% MCTD surcharge, totalling 8.875% — one of the highest rates in any major US city. All five NYC boroughs share this rate. Most upstate cities (Buffalo, Rochester, Albany, Syracuse) arrive at 8% combined through a flat 4% county addition.
NYC vs. Upstate New York Sales Tax
NYC (all five boroughs) is always 8.875%. Yonkers is also 8.875%. Nassau County (Long Island) is 8.625%. Westchester is 8.375%. Upstate cities (Buffalo, Rochester, Albany, Syracuse) are all 8%. Most other upstate NY counties fall in the 7%–8.75% range.
New York Clothing Exemption
Individual clothing and footwear items under $110 per item are exempt from the 4% NY state tax and from local tax in most upstate counties. In NYC, items under $110 are still subject to the 4.875% city and MCTD portion. A $95 t-shirt is tax-free upstate; in NYC it still has 4.875% tax.
New York Online Sales Tax
Out-of-state sellers with $500,000 in NY sales AND 100 or more NY transactions in the current or prior calendar year must collect NY sales tax. Marketplace facilitators collect on behalf of third-party sellers.
How to Use This New York Calculator
For NYC purchases use 8.875%. For Buffalo, Rochester, Albany, Syracuse use 8%. Nassau County use 8.625%. Enter your amount, select location, and click Calculate. Use reverse mode to extract pre-tax price from a NY receipt.