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New York
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At A Glance
State Help Line
518-485-2889
State Sales Tax Rate
4%
Local Sales Tax Rate
Up to 4.875% additional local/MCTD tax
Local Filing
No
Economic Nexus Amount
More than $500,000 AND more than 100 New York sales in the preceding four sales-tax quarters
State Website
Taxability overview
Catagory General Taxability
Clothing / Jewelry
Clothing and footwear under $110 are exempt from state tax; local treatment varies. Jewelry is taxable.
Services
Prepared Food
Some services are taxable
Dine In Taxable
New York businesses making taxable sales generally need a Certificate of Authority. A remote seller meets economic nexus when, in the preceding four sales-tax quarters, New York gross receipts exceed $500,000 AND the seller makes more than 100 New York sales.
Registration Information
Apply for a New York Certificate of Authority through New York Business Express
No fee
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