New York sales tax is charged at a rate of 4% at the state level. All cities and counties of New York have their own sales tax rates as well and these rates are added to the rate at the state level to get a combined sales tax rate. Sales tax in New York is not charged on shoes and items of clothing, which are priced below 110 dollars. However, sales tax on these items is still levied in the cities and counties of New York barring five cities and eleven counties.
Here are the sales tax rates of some counties and cities of New York.
Allegany - 8.50%
Columbia - 8.00%
Delaware - 8.00%
Franklin - 8.00%
Hamilton - 7.00%
Orleans - 8.00%
Ontario - 7.00%
- Washington - 7.00%
- Clinton - 7.75%
- Fulton - 8.00%
- Essex - 7.75%
- Livingston - 8.00%
- Niagara - 8.00%
- Montgomery - 8.00%
- Wyoming - 8.00%
The system of taxing at state and city/county levels can be best understood from this example. The New York sales tax rate is 4% and the sales tax rate in New York City amounts to 8.375% after the city level sales tax rates are added to it. The 0.375% is an extra charge made to fund development of the Metropolitan Transportation Authority.
The following is the series of sales tax forms in New York for the period spanning 1st March 2007 to 29th February 2008:
- ST-100 Series
- ST-101 Series
- ST-102 Series
- ST 102A Series
- ST-809 Series
- ST-810 Series
In order to receive exemptions on sales tax in New York, an ST-119.1 exemption approval must be presented. The exempt organization can carry out purchases and sales through checks and credit cards issued in the name of the concerned organization.
The returns of New York sales tax have to be filed on a compulsory basis even if no taxable business or sales have been performed during the period of filing. New York sales tax can be filed on a yearly, monthly or quarterly basis.