New York Reverse Sales Tax Calculator.

New York's state sales tax is 4%, but New York City and other localities stack substantial additional taxes, making combined rates in NYC among the highest in the nation. New York City's combined rate is 8.875% (4% state + 4.5% NYC local + 0.375% MCTD transit tax). New York State also charges a 4.5% state "supplemental" rate that applies to personal income, though this is separate from the sales tax.

Outside of New York City, counties across New York State add local sales taxes that bring combined rates to approximately 7%–8.875% depending on county. Erie County (Buffalo) has a combined rate of 8%. Westchester County has about 8.375%. The Metropolitan Commuter Transportation District (MCTD) — which includes NYC's surrounding counties — adds an additional 0.375% to already-high county rates.

New York has extensive sales tax exemptions. Clothing and footwear priced under $110 per item is completely exempt from the New York State sales tax and the local NYC tax. Most grocery food for home consumption is exempt. Prescription drugs and most medicines are exempt. Utilities for residential use have reduced rates.

New York City separately taxes restaurant meals, admissions to entertainment events, and hotel accommodations at the full combined rate, making NYC entertainment and dining among the more heavily taxed in the nation.

The New York State Department of Taxation and Finance administers the state tax. New York City businesses also deal with the NYC Department of Finance. Economic nexus in New York applies at $500,000 in annual New York sales with 100 transactions.