New York Sales Tax Rates by County: A Table for Business Owners
New York Sales Tax Rates by County: A Table for Business Owners
If you're starting a business in New York or selling products across the state, understanding the sales tax landscape is non-negotiable. New York State imposes a sales tax that varies by location, and the rate your business collects depends on where your customer is located. The state baseline is 4%, but when you add county and local taxes, the combined rate can climb to 8.875% in some areas. This guide walks you through exactly what you need to know to stay compliant.
How New York Sales Tax Works
New York imposes a statewide sales tax of 4% on the sale of most tangible personal property and certain services. This rate applies everywhere in the state. However, it's not the only tax you collect. Counties and cities have the authority to impose additional sales taxes on top of the state rate. The result is that your total sales tax obligation depends on the address where the sale takes place, or in the case of delivery, where the goods are delivered.
When a customer makes a purchase in New York, you must charge a combined sales tax that includes the state rate plus all applicable county and local taxes. The customer pays one total amount; you remit the combined tax to the Department of Taxation and Finance, which then distributes each portion to the appropriate jurisdiction.
This multi-tiered system means that a New York sales tax rate in one county may differ significantly from the rate in a neighboring county. Before you open for business, you need to identify the rate that applies to your location and understand how it applies to your sales, whether they occur in a physical store, online, or both.
Statewide Rate and Additional Taxes
The foundation of all New York state sales tax is the 4% state rate. Every transaction subject to sales tax includes this base amount. On top of the state rate, counties and certain cities levy their own sales tax, ranging from 3% to 4.75% depending on the jurisdiction (4.5% in New York City and Yonkers). In addition, some counties impose a 0.375% surcharge for the Metropolitan Commuter Transportation District (MCTD). This means your effective nys sales tax rate can reach 8.875% when all components are stacked.
The MCTD surcharge applies to 12 counties in the New York City metropolitan area: Bronx, Dutchess, Kings (Brooklyn), Nassau, New York (Manhattan), Orange, Putnam, Queens, Rockland, Richmond (Staten Island), Suffolk, and Westchester. If your business makes taxable sales in any of these counties, the additional 0.375% surcharge applies everywhere in the county and is already included in the combined rate.
New York Sales Tax Rates by County
The combined sales tax rate (state plus county and local) in New York ranges from a low of 7% in three counties to a high of 8.875% in two major cities. Below is a comprehensive table of all 62 counties and their effective combined sales tax rates as listed in the Department of Taxation and Finance's Publication 718, effective March 1, 2025.
| County or city | Combined Sales Tax Rate | How it breaks down |
|---|---|---|
| Albany | 8% | State 4% + local 4% |
| Allegany | 8.5% | State 4% + local 4.5% |
| Broome | 8% | State 4% + local 4% |
| Cattaraugus | 8% | State 4% + local 4% |
| Olean (city, Cattaraugus County) | 8% | State 4% + local 4% |
| Salamanca (city, Cattaraugus County) | 8% | State 4% + local 4% |
| Cayuga | 8% | State 4% + local 4% |
| Auburn (city, Cayuga County) | 8% | State 4% + local 4% |
| Chautauqua | 8% | State 4% + local 4% |
| Chemung | 8% | State 4% + local 4% |
| Chenango | 8% | State 4% + local 4% |
| Norwich (city, Chenango County) | 8% | State 4% + local 4% |
| Clinton | 8% | State 4% + local 4% |
| Columbia | 8% | State 4% + local 4% |
| Cortland | 8% | State 4% + local 4% |
| Delaware | 8% | State 4% + local 4% |
| Dutchess | 8.125% | State 4% + local 3.75% + MCTD 0.375% |
| Erie | 8.75% | State 4% + local 4.75% |
| Essex | 8% | State 4% + local 4% |
| Franklin | 8% | State 4% + local 4% |
| Fulton | 8% | State 4% + local 4% |
| Gloversville (city, Fulton County) | 8% | State 4% + local 4% |
| Johnstown (city, Fulton County) | 8% | State 4% + local 4% |
| Genesee | 8% | State 4% + local 4% |
| Greene | 8% | State 4% + local 4% |
| Hamilton | 8% | State 4% + local 4% |
| Herkimer | 8.25% | State 4% + local 4.25% |
| Jefferson | 8% | State 4% + local 4% |
| Lewis | 8% | State 4% + local 4% |
| Livingston | 8% | State 4% + local 4% |
| Madison | 8% | State 4% + local 4% |
| Oneida (city, Madison County) | 8% | State 4% + local 4% |
| Monroe | 8% | State 4% + local 4% |
| Montgomery | 8% | State 4% + local 4% |
| Nassau | 8.625% | State 4% + local 4.25% + MCTD 0.375% |
| New York City (all five boroughs) | 8.875% | State 4% + local 4.5% + MCTD 0.375% |
| Niagara | 8% | State 4% + local 4% |
| Oneida | 8.75% | State 4% + local 4.75% |
| Rome (city, Oneida County) | 8.75% | State 4% + local 4.75% |
| Utica (city, Oneida County) | 8.75% | State 4% + local 4.75% |
| Onondaga | 8% | State 4% + local 4% |
| Ontario | 7.5% | State 4% + local 3.5% |
| Orange | 8.125% | State 4% + local 3.75% + MCTD 0.375% |
| Orleans | 8% | State 4% + local 4% |
| Oswego | 8% | State 4% + local 4% |
| Oswego (city, Oswego County) | 8% | State 4% + local 4% |
| Otsego | 8% | State 4% + local 4% |
| Putnam | 8.375% | State 4% + local 4% + MCTD 0.375% |
| Rensselaer | 8% | State 4% + local 4% |
| Rockland | 8.375% | State 4% + local 4% + MCTD 0.375% |
| St. Lawrence | 8% | State 4% + local 4% |
| Ogdensburg (city, St. Lawrence County) | 8% | State 4% + local 4% |
| Saratoga | 7% | State 4% + local 3% |
| Saratoga Springs (city, Saratoga County) | 7% | State 4% + local 3% |
| Schenectady | 8% | State 4% + local 4% |
| Schoharie | 8% | State 4% + local 4% |
| Schuyler | 8% | State 4% + local 4% |
| Seneca | 8% | State 4% + local 4% |
| Steuben | 8% | State 4% + local 4% |
| Suffolk | 8.75% | State 4% + local 4.375% + MCTD 0.375% |
| Sullivan | 8% | State 4% + local 4% |
| Tioga | 8% | State 4% + local 4% |
| Tompkins | 8% | State 4% + local 4% |
| Ithaca (city, Tompkins County) | 8% | State 4% + local 4% |
| Ulster | 8% | State 4% + local 4% |
| Warren | 7% | State 4% + local 3% |
| Glens Falls (city, Warren County) | 7% | State 4% + local 3% |
| Washington | 7% | State 4% + local 3% |
| Wayne | 8% | State 4% + local 4% |
| Westchester | 8.375% | State 4% + local 4% + MCTD 0.375% |
| Mount Vernon (city, Westchester County) | 8.375% | State 4% + local 4% + MCTD 0.375% |
| New Rochelle (city, Westchester County) | 8.375% | State 4% + local 4% + MCTD 0.375% |
| White Plains (city, Westchester County) | 8.375% | State 4% + local 4% + MCTD 0.375% |
| Yonkers (city, Westchester County) | 8.875% | State 4% + local 4.5% + MCTD 0.375% |
| Wyoming | 8% | State 4% + local 4% |
| Yates | 8% | State 4% + local 4% |
The Rate Breakdown: State, County, and Local
Understanding how these rates stack is important for transparency with your customers and for compliance. The state rate of 4% funds state services and programs. The county rate, typically 3% to 4%, funds county services. Some cities, such as Yonkers, levy their own local tax, which is why Publication 718 lists certain cities separately from their counties. In the 12 MCTD counties, the additional 0.375% surcharge goes toward funding the metropolitan transportation infrastructure.
For example, if you're in the Yonkers area, your new york state sales tax rate is 8.875%, which breaks down as 4% state, 4.5% local tax (since Yonkers is a city that collects its own tax within Westchester County), and 0.375% MCTD. If you're in Saratoga County, the combined ny sales tax rate is only 7%, making it one of the most favorable locations in the state for sales tax purposes.
Special Cases: NYC and Yonkers
New York City and Yonkers are unusual in that both cities collect their own sales tax independent of or in addition to county tax. Both impose a new york city sales tax rate of 4.5% on top of the state 4%, reaching 8.875% when the MCTD surcharge is included.
If your business operates in any of the five boroughs of New York City (Manhattan, Brooklyn, Queens, The Bronx, and Staten Island), you collect the nyc sales tax rate of 8.875%. This is the highest rate in the state. If you operate in Yonkers, which is in Westchester County but is its own city for tax purposes, you also collect 8.875%.
Businesses operating near the boundaries of these cities must be careful to correctly identify which rate applies based on delivery location or where the sale physically occurs. A single store may need to collect different rates depending on where a customer takes possession of goods.
Why These Rates Matter for Your Business
The suffolk county sales tax rate, the nassau county sales tax rate, and rates in other areas directly affect your compliance obligations, your pricing, and your profitability. When you collect sales tax, you hold that money in trust for the state and localities, remitting it quarterly (or more frequently for high-volume sellers). If you collect at the wrong rate, you create compliance problems and can face penalties and interest.
Additionally, the rate affects how you market your business. In lower-tax counties like Saratoga, Warren, and Washington, customers see a visible tax advantage. In high-tax areas like New York City, the tax is a cost you must account for in your pricing strategy.
For online sellers, the rate that applies is typically determined by where the customer receives the goods, not where you are located. This means you must be prepared to collect different rates depending on delivery addresses across New York State.
How to Find Your Exact Rate and Register
To find the exact sales tax rate for your location, visit the Department of Taxation and Finance website at tax.ny.gov. Publication 718 contains the complete county-by-county breakdown and is updated whenever rates change. You can also use the Department's Sales Tax Jurisdiction and Rate Lookup or contact the Department of Taxation and Finance directly to confirm the rate for your specific address.
Before you make any sales, you must register for a Certificate of Authority with the Department of Taxation and Finance. You can register online at tax.ny.gov/bus/st/register.htm. Once registered, you will receive a certificate and instructions on how often to file sales tax returns. For most sellers, returns are filed quarterly, though high-volume sellers may be required to file monthly.
Staying Compliant
New York is strict about sales tax compliance. If you're required to collect sales tax and you don't, you can face penalties, interest, and potential legal action. If you collect at the wrong rate, the state will bill you for the difference plus interest. The best practice is to register before opening, use point-of-sale software that automatically applies the correct rate based on zip code, and file your returns on time every quarter.
Keep detailed records of where each sale occurred and what rate you applied. This documentation protects you if the state ever audits your returns and allows you to defend your compliance if there are questions about your sales tax obligations.
Disclaimer
This guide provides informational content about New York sales tax rates and is not legal or tax advice. Sales tax regulations are complex and can change. While every effort has been made to ensure accuracy as of the effective date of Publication 718, your specific situation may have unique requirements. We strongly recommend consulting with a qualified tax professional or CPA before starting your business, especially if you operate in multiple locations or if your business model involves complex sales patterns. Contact the New York Department of Taxation and Finance at tax.ny.gov for the most current rates and guidance.