Sales and Use Tax
What Goods and Services are Subject to This Tax?
Tax Forms and Filing Information
Tax Rates
Legal Authority
Contact Information
What Goods and Services are Subject to This Tax?
New York City imposes sales tax on the sale or use of the following items in the City:
- Most tangible personal property (i.e. alcohol,
furniture, electronics, etc.);
- Gas, electricity, refrigeration, steam, telephone,
and telegraph services;
- Detective, cleaning, and maintenance services;
- Occupancy of hotel and motel rooms;
- Food and beverages sold by restaurants and caterers;
- Admission charges to places of amusement;
- Receipts from beauty, barbering, hair restoring,
manicures, pedicures, electrolysis, massage, and other, similar services;
- Receipts from the sale of services by or use of
facilities of weight control salons, health salons, gymnasiums, and similar
establishments;
- Sales of credit rating and credit reporting services;
- Receipts from the sales of the service of parking, garaging, or storing motor vehicles;
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Tax Forms and Filing Information
If your business is required to be registered as a vendor, you must obtain a Certificate of Authority from the New York State Department of Taxation and Finance. This certificate gives your business the authority to collect the required sales and use taxes, and to issue appropriate sales tax exemption documents, including resale certificates used for purchasing inventory.
If you make taxable sales before you receive the Certificate of Authority, your business may be subject to substantial penalties. To obtain a Certificate of Authority, you must complete Form DTF-17, Application for Registration as a Sales Tax Vendor, for your business and send it to the address listed in the instructions for that form, at least 20 days before you begin operating your business.
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Tax Rates
On items 1-9 above, the City sales tax rate is 4.5 percent (in addition to the New York State sales and use tax of 4 percent and the Metropolitan Commuter Transportation District surcharge of 0.375%), for a total Sales and Use tax of 8.875 percent.
City sales tax is imposed on the purchase of clothing and footwear costing $110 or more per item or pair as of August 1, 2009. The New York State tax rate of 4.375% (including the Metropolitan Commuter Transportation District rate) was repealed effective April 1, 2006, and the New York City tax rate of 4% was eliminated effective September 1, 2005 for items under $110. More information on the clothing and footwear sales tax exemption is available from the State Web site.
On Item 10 above, the City imposes a 6 percent tax and an additional 8 percent surtax (on parking, garaging, or storing motor vehicles in Manhattan).
If you are a resident of Manhattan and own a motor vehicle registered in the same borough, you may be eligible for an exemption from the additional New York City 8 percent surtax now levied on parking services there. For those who qualify, the tax will be at a rate of 10.375 percent instead of 18.375 percent.
Learn about Manhattan Residents Parking Tax Exemption
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Legal Authority
Tax Law Section 1107
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Contact Information
New York State Department of Taxation and Finance website
