| Rate | |
|---|---|
| state rate | 4.00% |
| avg local rate | 4.54% |
| avg combined rate | 8.54% |
| max combined rate | 8.875% |
New York has one of the highest average local sales tax rates in the country at 4.54%.
exemptions
| Category | Status |
|---|---|
| groceries | exempt |
| clothing | exempt under $110/item |
| prescription drugs | exempt |
| non-prescription drugs | exempt |
New York has the most consumer-friendly exemptions among large states - groceries, most clothing, and all drugs (Rx and OTC) are exempt.
notes
- clothing and footwear under $110 per item is exempt from state tax
- some localities still tax clothing under $110
- NYC combined rate is 8.875% (4% state + 4.5% city + 0.375% MCTD)
- both prescription and non-prescription drugs are exempt
source: NY Tax. data from deepcalc.com