What is the statewide base sales tax rate in New York?

The statewide base sales tax rate in New York is 4.00%. Local county and city taxes can increase total combined rates up to 8.88%.

What is the sales tax sourcing rule and nexus threshold in New York?

New York utilizes Destination-based sourcing rules. The economic nexus threshold for remote sellers is $500,000 and 100 transactions in preceding 4 quarters.

NY • 1316 ZIP Codes Indexed

New York Sales Tax Rates 2026 - State & Local Guide

Umfassender Sales-Tax-Leitfaden 2026 für New York (NY). Aktueller Basissteuersatz beträgt 4.00% mit kombinierten lokalen Sätzen bis zu 8.88%.

⚡ Direct Tax Answer & Key Takeaway

The statewide base sales tax rate in New York (NY) is 4.00% in 2026. Local county and city taxes can increase total combined rates up to 8.88%, with a statewide average combined rate of 8.37%.

Base State Rate

4.00%

Average Local Rate

8.37%

Maximum Combined

8.88%

Indexed Cities

707

Städte und Bezirke in New York

Stadt	Kreis (County)	Kombinierter Steuersatz	Action
			Steuersätze anzeigen →

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Keine passenden Städte oder Landkreise gefunden.

📋 State Tax Rules & Compliance Guide (New York)

Sourcing Rule Destination-based

Groceries & Food Exempt (0%)

Clothing & Apparel Exempt under $110 per item (State 0%, local options may apply)

SaaS & Digital Goods Fully Taxable (SaaS is deemed prewritten software)

Economic Nexus Threshold $500,000 and 100 transactions in preceding 4 quarters

Official Tax Authority New York State Department of Taxation and Finance ↗

🏛️ Counties in New York

Albany County 51 ZIPs → Allegany County 7 ZIPs → Bronx County 26 ZIPs → Broome County 12 ZIPs → Cattaraugus County 14 ZIPs → Cayuga County 11 ZIPs → Chautauqua County 18 ZIPs → Chemung County 11 ZIPs → Chenango County 4 ZIPs → Clinton County 11 ZIPs → Columbia County 10 ZIPs → Cortland County 3 ZIPs → Delaware County 9 ZIPs → Dutchess County 25 ZIPs → Erie County 54 ZIPs → Essex County 6 ZIPs → Franklin County 8 ZIPs → Fulton County 3 ZIPs → Genesee County 2 ZIPs → Greene County 11 ZIPs → Hamilton County 1 ZIPs → Herkimer County 11 ZIPs → Jefferson County 32 ZIPs → Kings County 47 ZIPs → Lewis County 6 ZIPs → Livingston County 19 ZIPs → Madison County 7 ZIPs → Monroe County 40 ZIPs → Montgomery County 10 ZIPs → Nassau County 82 ZIPs → New York County 142 ZIPs → Niagara County 16 ZIPs → Oneida County 36 ZIPs → Onondaga County 36 ZIPs → Ontario County 8 ZIPs → Orange County 32 ZIPs → Orleans County 4 ZIPs → Oswego County 9 ZIPs → Otsego County 21 ZIPs → Putnam County 6 ZIPs → Queens County 78 ZIPs → Rensselaer County 12 ZIPs → Richmond County 14 ZIPs → Rockland County 23 ZIPs → Saratoga County 8 ZIPs → Schenectady County 14 ZIPs → Schoharie County 5 ZIPs → Schuyler County 4 ZIPs → Seneca County 1 ZIPs → St. Lawrence County 14 ZIPs → Steuben County 8 ZIPs → Suffolk County 109 ZIPs → Sullivan County 27 ZIPs → Tioga County 3 ZIPs → Tompkins County 11 ZIPs → Ulster County 35 ZIPs → Warren County 6 ZIPs → Washington County 2 ZIPs → Wayne County 9 ZIPs → Westchester County 64 ZIPs → Wyoming County 4 ZIPs → Yates County 4 ZIPs →

❓ Frequently Asked Questions

Key questions and answers regarding sales tax rates, exemptions, and compliance.

The base statewide sales tax rate in New York is 4.00%. Depending on the city and county, local sales taxes can increase the total combined rate up to 8.88%.

Remote sellers and e-commerce merchants must register and collect sales tax once they surpass the economic nexus threshold of $500,000 and 100 transactions in preceding 4 quarters. Tax calculations follow Destination-based sourcing rules.