What is the sales tax rate in New York?
The combined sales tax rate in New York, New York is 8.875% as of 2026. It is made up of the New York statewide base rate of 4%, plus applicable New York County and local district taxes. New York sits within New York County, and the rate can vary slightly across ZIP codes because of special district additions (see the ZIP breakdown below).
Sales tax in New York is administered by the New York State Department of Taxation and Finance, which collects and distributes tax on behalf of the state and its local jurisdictions. The rate applies to most retail sales of tangible personal property delivered within New York.
Who needs to collect sales tax in New York, New York?
Any business with sales tax nexus in New York must register, collect, and remit sales tax on taxable sales delivered to New York. Nexus is established through:
- Physical presence: an office, store, warehouse, employee, or inventory located in New York.
- Economic nexus: exceeding $500,000 in sales to New York customers in the current or prior year.
- Marketplace facilitators: platforms such as Amazon or Etsy collect and remit on behalf of their third-party sellers.
Out-of-state (remote) sellers that cross New York's economic nexus threshold must register with the New York State Department of Taxation and Finance before continuing to sell into the state.
How do you register for a sales tax permit in New York?
To collect sales tax in New York, you must register for a sales tax permit with the New York State Department of Taxation and Finance. Registration is generally free. You will typically need your EIN or SSN, business entity details, bank account information, and an estimate of your monthly New York sales. Most permits are issued within a few business days of an online application.
How do you charge the right sales tax in New York?
Sales tax in New York is charged based on the delivery address. For orders shipped to a New York address, the combined rate of 8.875% generally applies; for in-store sales, the rate is based on the store's location. Because some ZIP codes within New York County carry additional special-district taxes, always confirm the exact rate for the specific delivery ZIP code. The tables below show the most common New York ZIP codes and how New York compares with other cities in New York County and across New York.
