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New York Sales Tax Calculator

Calculate your total price with NY sales tax, compare rates across 8 major areas including NYC (8.875%), and check if your clothing purchase qualifies for the famous $110 tax-free exemption.

NYC has the highest sales tax in NY at 8.875%. Clothing & footwear under $110/item are tax-free statewide.
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Pre-tax price of your purchase
Tax rate varies by city and county

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How to Use This Calculator

Calculate Total tab

Enter your purchase amount and select your area. The calculator applies the combined state + local rate to show your total sales tax, total price, and a full rate breakdown. NYC tops out at 8.875%, while upstate areas like Albany, Buffalo, Rochester, and Syracuse are at 8%.

Rates by Area tab

View all 8 major New York areas ranked by combined sales tax rate. Each entry shows the state component (4%) and local breakdown. NYC leads at 8.875% due to its 4.5% city tax plus 0.375% metropolitan commuter transportation district surcharge.

Exemptions and $110 Rule tab

Enter the price of a clothing or footwear item to instantly see if it qualifies for New York's famous $110 exemption. Items under $110 per item are completely tax-free statewide. The tab also lists other key NY exemptions like groceries and prescription drugs.

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The Formula

New York sales tax is calculated on the pre-tax purchase price:

Sales Tax = Purchase Price × Combined Tax Rate

Total Price = Purchase Price + Sales Tax

Where:
  Combined Rate = State Rate (4%) + Local Rate (3%–4.875%)
  NYC Combined Rate = 4% + 4.5% + 0.375% = 8.875%

Example: $200 purchase in NYC
  $200 × 0.08875 = $17.75 tax
  $200 + $17.75 = $217.75 total

The state rate of 4% is uniform across New York. Local rates vary by county and city — NYC has the highest local addition at 4.875%, while some rural areas have no local tax at all (4% total).

Example

Sarah — Shopping in Manhattan, NYC

Sarah is buying a $150 pair of shoes and a $95 jacket at a store in Manhattan. She wants to know the total sales tax on each item under NYC's 8.875% combined rate.

The $110 clothing rule in action

$95 jacket$0 tax — EXEMPT (under $110)
$150 shoes$13.31 tax (8.875%)
Total purchase$245 pre-tax
Total tax$13.31 (only on the shoes)
Total cost$258.31

The famous $110 threshold

Buy a $109 jacket$0 tax
Buy a $111 jacket (NYC)$9.85 tax (8.875%)
$2 more on the price tag$9.85 more in tax

The $110 exemption applies per item, not per transaction. Sarah's $95 jacket is fully exempt even though her total purchase is well over $110. The rule covers most everyday clothing and footwear but excludes costumes, sport-specific gear, and protective work equipment.

FAQ

NYC has a combined sales tax rate of 8.875%, the highest in New York State. This consists of 4% state tax, 4.5% city tax, and 0.375% Metropolitan Commuter Transportation District (MCTD) surcharge. On a $100 taxable purchase, you pay $8.88 in sales tax for a total of $108.88. This rate applies uniformly across all five boroughs: Manhattan, Brooklyn, Queens, the Bronx, and Staten Island.
Yes — clothing and footwear items priced under $110 per item are completely exempt from New York sales tax, both state and local. This is a permanent exemption that applies statewide. A $109 jacket has $0 tax, but a $111 jacket in NYC incurs $9.85 in tax (8.875%). The exemption is per item, not per transaction, so two $90 shirts are each exempt even though the combined total exceeds $110.
Key exemptions include: clothing and footwear under $110 per item (statewide), unprepared groceries and food items, prescription medications, and certain medical equipment. Items that are taxed include prepared food and restaurant meals, electronics, furniture, motor vehicles, and most personal property. Some services like dry cleaning and moving are also taxable.
Any single item of clothing or footwear priced under $110 is completely free of both state and local sales tax in New York. The threshold is per item, not per receipt. Covered items include everyday clothing like shirts, pants, dresses, coats, shoes, and sneakers. Not covered: costumes, sport-specific protective gear (helmets, pads), and certain specialized work equipment. If an item costs $110 or more, the full combined sales tax applies to the entire price — there is no partial exemption.
Some rural areas in New York with no county or city sales tax charge only the 4% state rate. Among major areas, Albany, Buffalo (Erie County), Rochester (Monroe County), and Syracuse (Onondaga County) all have 8% combined rates — lower than NYC's 8.875% but still above the national average of about 7.1%. The lowest practical combined rate for most shoppers is in areas without a local tax surcharge.

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