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New York State Sales Tax Guide
New York sales & use tax

New York sales and use tax, explained from the source

What the New York State Department of Taxation and Finance publishes about registering, collecting, filing and paying sales tax — summarised plainly, with a link to the government document behind every figure.

Reviewed against published state sources on August 21, 2026. Rules and figures change — always confirm with the agency before acting.

New York State sales and use tax is administered by the Department of Taxation and Finance under Articles 28 and 29 of the Tax Law. A business that makes taxable sales in New York registers for a Certificate of Authority, collects tax at the combined state and local rate for the delivery location, and files a return on a schedule the Department assigns.

Two features of the New York system surprise people who have filed elsewhere: the sales tax year runs March through February, not January through December, and the filing frequency is set by the Department rather than chosen by the business.

The numbers at a glance

4%
State sales tax rate
Before any county, city or district rate
⅜%
MCTD surcharge
New York City and seven downstate counties
8⅞%
New York City combined rate
4% state + 4½% city + ⅜% MCTD
$300,000
Threshold for monthly filing
Taxable receipts in a single quarter
$3,000
Threshold for annual filing
Or less in tax for the annual period
5% / $200
Vendor collection credit
Of tax reported, capped per period
The sales tax year is not the calendar year

New York's sales tax year runs from March 1 through the end of February. The quarters are March–May, June–August, September–November and December–February, each due 20 days after the quarter ends. A calendar-quarter assumption will make you late.

How the system fits together

1. Get a Certificate of Authority

Apply at least 20 days before you begin making taxable sales. Operating without one carries a penalty of up to $500 for the first day plus up to $200 a day after, to a $10,000 maximum.

Registration →

2. Collect at the right rate

Rates are destination-based: the point of delivery determines the rate. Combined rates run from 7% to 8⅞% depending on jurisdiction.

Rates by jurisdiction →

3. File on the Department's schedule

Annual, quarterly or part-quarterly (monthly), assigned by the Department based on your receipts. Most new vendors start quarterly on Form ST-100.

Filing frequency and due dates →

4. Web File and claim the credit

Most vendors must file and pay electronically. Quarterly and annual filers who file on time and pay in full may keep 5% of the tax reported, capped at $200.

Credit, penalties and interest →

Things people most often get wrong

  • Filing frequency is assigned, not chosen. Crossing $300,000 in taxable receipts, purchases subject to tax, rents and amusement charges in a quarter moves a vendor to monthly filing from the first month of the next quarter.
  • Part-quarterly filers do not get the vendor collection credit. Neither do PrompTax enrollees, amended returns or past-due returns.
  • A return is required even with no sales. The Department is explicit about it, and the minimum penalty for a late return with no tax due is $50.
  • Being registered means being in business for sales tax purposes. Publication 750 puts it directly: once you hold a Certificate of Authority you are considered in business even if you never make a sale.
  • Two different “Oneida” jurisdictions exist. Oneida County is 8¾%; the city of Oneida sits in Madison County at 8%.

Common questions

What is the sales tax rate in New York?
The state rate is 4%. Counties and some cities add their own rate, and an additional ⅜% applies in the Metropolitan Commuter Transportation District. Combined rates range from 7% to 8⅞%. New York City is 8⅞%.
When does New York's sales tax year start?
March 1. The sales tax year runs March 1 through the end of February, with quarters ending May 31, August 31, November 30 and February 28 or 29.
Do I need to file a New York sales tax return with no sales?
Yes. The Department of Taxation and Finance states that even if the business made no taxable sales or purchases during the period, the return must still be filed by the due date.
How soon do I need a Certificate of Authority?
The Department says you must register at least 20 days before you begin business. Form DT-17-I states it as at least 20 days before making any taxable sale.
What is the vendor collection credit?
Quarterly and annual filers who file on time and pay in full may keep 5% of the taxes and fees reported, capped at $200 per reporting period. Part-quarterly filers and PrompTax enrollees do not qualify.

Sources

  1. New York State Department of Taxation and Finance — Sales and use tax — https://www.tax.ny.gov/bus/st/stidx.htm
  2. TB-ST-275, Filing Requirements for Sales and Use Tax Returns — https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/filing_requirements_for_sales_and_use_tax_returns.htm
  3. TB-ST-825, Sales Tax Rates, Additional Sales Taxes, and Fees — https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/sales_tax_rates_additional_sales_taxes_and_fees.htm
  4. Publication 718, NYS Sales and Use Tax Rates by Jurisdiction — https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf