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Sales Tax Rates, Additional Sales Taxes, and Fees

This page contains useful tax information on the sale of taxable goods or services in New York State.

	
		

Overview

If you sell taxable goods or services in New York State, you must collect New York State and local sales tax from your customers.

To calculate the sales tax due for a sale, you must use the correct combined state and local sales tax rate. The combined sales tax rate is equal to the state rate plus any local tax a city, county, or school district imposes. Also, the state imposes an additional sales tax in those localities that are within the Metropolitan Commuter Transportation District (MCTD). The MCTD is composed of New York City, which includes the counties of Bronx, Kings (Brooklyn), New York (Manhattan), Queens, and Richmond (Staten Island), and the counties of Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk, and Westchester. Usually, you must determine the tax rate according to the delivery jurisdiction (locality) of the taxable goods and services. Tax rates vary by jurisdiction and by the items or services sold.

Certain businesses may be required to collect additional sales taxes or fees. You must collect and remit these taxes and fees in the same manner as the state and local sales taxes. See Tax Bulletin Sales Tax Rates, Additional Sales Taxes, and Fees (TB-ST-825) for more information about these taxes.

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