Sales and Use Tax

What Goods and Services are Subject to This Tax?
Tax Rates
Tax Forms and Filing Information
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:

1. Clothing and Footwear;
2. Most tangible personal property (i.e. alcohol, furniture, electronics, etc.);
3. Gas, electricity, refrigeration, steam, telephone, and telegraph services;
4. Detective, cleaning, and maintenance services;
5. Occupancy of hotel and motel rooms;
6. Food and beverages sold by restaurants and caterers;
7. Admission charges to places of amusement;
8. Credit rating and credit reporting services;
9. Beauty, barbering, hair restoring, manicures, pedicures, electrolysis, massage, tanning, tattooing and other, similar services;
10. Weight control salons, health salons, gymnasiums, and similar establishments;
11. Parking, garaging, or storing motor vehicles

Tax Rates

Item 1 - clothing and footwear under $110 are exempt from New York City's 4.5% sales tax. Starting on April 1, 2011, clothing and footwear under $55 will be exempt from the entire sales tax.
  More information on the State Clothing and Footwear Sales
Tax Exemption 

Items 2-8 - the City sales tax rate is 4.5% (in addition to the New York State sales and use tax of 4% and the Metropolitan Commuter Transportation District surcharge of 0.375%), for a total Sales and Use tax of 8.875 percent.

Items 9 & 10 - the City sales tax rate is 4.5% on the service, there is no New York State sales tax. If products are purchased an 8.875% combined City and State tax will be charged. 
   More information on Miscellaneous Personal Services
and Related Sales  
   More information on Health and Fitness Clubs 

Item 11 - the City charges a 10.375% tax and an additional 8% 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% surtax on parking services there. For those who qualify, the tax will be at a rate of 10.375% instead of 18.375%. Read More

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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Legal Authority
Tax Law Section 1107

Contact Information
New York State Department of Taxation and Finance website