The New York (NY) state sales tax rate is currently 6%, ranking 40th-highest in the U.S. Depending on local municipalities, the total tax rate can be as high as 8.875%. The average local rate is 4.49%. The average combined tax rate is 8.49%, ranking 10th in the US.
The combined sales and use tax rate equals the state rate (currently 4%) plus any local tax rate imposed by a city, county, or school district. An additional sales tax rate of 0.375% applies to taxable sales made within the Metropolitan Commuter Transportation District (MCTD).
Local taxes apply to both intra-state and inter-state transactions.
Use tax applies if consumer buys tangible personal property and services outside the state and uses it within New York State.
In New York, certain food and drinks, U.S. and N.Y. official flags, newspapers and qualified periodicals are not taxable. Drugs, medicines, medical equipment and related services, certain medical supplies, prosthetic aids and devices, and feminine hygiene products are exempt from sales tax.