The sales tax in New York state is 4 percent plus the county or other locality tax rate where applicable.
Most items you buy are subject to the sales tax. Some examples include automobiles, clothing, books, electronic equipment, furniture, collectibles – such as stamps, coins, etc. – bought for collections, works of art, computer software, cigarettes and other tobacco products and alcohol.
Some exempt items include prescription and non-prescription drugs and medicines used for humans, certain medical equipment, newspapers and periodicals, most food items, flags of the United States or the State of New York, Indian arts and crafts when purchased on an Indian reservation and college textbooks.
Some services are also taxable. These include auto repair, appliance service, house repairs and lawn maintenance. Exemptions include dry cleaning and veterinary services (except for grooming and boarding) and legal and medical services. For more information on what items and services are subject to New York state sales tax, download
A Guide to Sales Tax in New York State (PDF).