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Collection for New York State Sales Tax Exemption for products less than $110
The State and City charge sales tax on many services and on retail sales for most goods.
The total sales and use tax rate in New York City is 8.875%.
This includes:
- New York City local sales and use tax rate of 4.5%
- New York State sales and use tax rate of 4%
- Metropolitan Commuter Transportation District surcharge of 0.375%
There is no sales tax on an item of clothing or footwear that costs less than $110. An item of clothing or footwear that costs $110 or more is subject to the full 8.875% tax rate. Sales tax is calculated per item, so even if you buy two or more items that add up to $110 or more, you only pay tax on the items that individually cost $110 or more.
The following purchases are exempt from sales tax:
- Unprepared and packaged food products, dietary foods, certain beverages, and health supplements sold by food markets
- Diapers
- Drugs and medicines for people
- Medical equipment and supplies for home use
- Newspapers, magazines, and other periodicals
- Prosthetic aids and devices, hearing aids, and eyeglasses
- Laundry and dry cleaning services
- Shoe repair services
- Some items used to make or repair clothing and footwear
- Veterinary medical services