New York Sales & Use Tax

New York levies a 4% state sales tax on the retail sale, lease or rental of most goods and some services. Local jurisdictions impose additional sales taxes up to 4.875%. The range of total sales tax rates in New York is between 4% and 8.875%.

Use tax (same rate) is also collected on the consumption, use or storage of goods in New York if sales tax was not paid on the purchase of the goods. Returns are to be filed on or before the 20th day of the month following the month in which the purchases were made. 

New York provides exemption opportunities for the following industries: 

  • Manufacturing
  • High Technology
  • Financial Services
  • Insurance Companies
  • Law Firms

Statute for Refunds: 36 Months

Utility Exemption: Yes, apportionment; Study is required.

New York Sales & Use Tax State Links

New York Blog Posts


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