New York Sales Tax Calculator

How is New York City's 8.875% sales tax broken down?

NYC's combined 8.875% rate = 4% NY state + 4.5% NYC + 0.375% MCTD (Metropolitan Commuter Transportation District). The MCTD surcharge applies throughout NYC, Long Island, and the lower Hudson Valley, funding the MTA transit system.

Are clothes taxed in New York?

Clothing and footwear items under $110 per item are exempt from NY state sales tax (4%) and NYC local sales tax. Items $110 or more are fully taxable. The $110 threshold applies per item, not per purchase — so two $90 sweaters are both exempt, but a $120 coat is fully taxable on the entire $120.

Is New York City food taxed?

Unprepared food sold for home preparation is generally exempt from NYC sales tax. However, prepared food (restaurant meals, deli hot foods, bakery items sold warm, catering) is fully taxable at 8.875%. Bottled water is taxable. Dietary supplements are taxable. The boundary between "food" and "prepared food" is surprisingly complex and creates frequent disputes.

Does New York tax services?

New York taxes a broader range of services than most states. Taxable services include: telecommunications, cable TV, interior decorating, parking, protective and detective services, certain information services, and prepaid telephone calling cards. Professional services (legal, medical, accounting) are generally exempt.