The State and City charge sales tax on many services and on retail sales for most goods, except for:

  • Unprepared and packaged food
  • Medicine
  • Diapers
  • Some items used to make or repair clothes

The total sales and use tax rate is 8.875 percent. This includes:

  • New York City local sales and use tax rate of 4.5 percent 
  • New York State sales and use tax rate of 4.0 percent
  • Metropolitan Commuter Transportation District surcharge of 0.375 percent

There is no longer sales tax on clothing and footwear costing under $110. Clothing and footwear costing $110 or more per item is subject to the full 8.875 percent tax rate.


Visit the New York State Department of Taxation and Finance website.

Get information about sales tax in New York State.

Get information about sales tax for businesses.

By Phone

Liquid error: Index was outside the bounds of the array.

New York City charges sales tax on the sale or use of items including:

  • Clothing and footwear purchases 
  • Physical personal property
  • Prepared food and beverages such as candy, soft drinks, alcoholic beverages, sandwiches, and heated foods 
  • Parking and storage services
  • Gas, electricity, refrigeration, steam, telephone, and television services 
  • Barbers, beauticians, hair restoration, manicures, pedicures, electrolysis, massage, and other similar services
  • Occupancy of hotel and motel rooms 
  • Cleaning, maintenance, and repair services
  • Admission charges to certain events
  • Health clubs, spas, weight control salons, and similar establishments
  • Credit rating and credit reporting services
  • Protective and detective services

The following purchases are exempt from sales tax:

  • Food products, dietary foods, certain beverages and health supplements sold by food markets  
  • Drugs and medicines for people
  • Medical equipment and supplies for home use
  • Newspapers, magazines and other periodicals
  • Prosthetic aids and devices, hearing aides, and eyeglasses
  • Services for laundering and dry cleaning
  • Shoe repair
  • Veterinary medical services

The New York City Department of Finance accepts complaints about merchants charging the wrong amount of sales tax.

You may apply for a refund of incorrectly charged sales tax by filling out Form AU-11: Application for Credit or Refund of Sales or Use Tax.  

Send the form to the New York State Department of Taxation and Finance at the address listed on the form, along with a copy of the sales receipt showing the sales tax you paid.

You can download a copy of Form AU-11 online or request one by phone.


Get a copy of Form AU-11.

By Phone

  • Agency: New York State Department of Taxation and Finance
  • Division: New York State Tax Information Center
  • Phone Number: (518) 485-2889
  • Business Hours: Monday - Friday: 8 AM - 5 PM