Here are some examples of the types of items that qualify for the New York food tax exemption: Canned goods. Dairy products. Fruits. Vegetables. Meat, poultry, fish. Bakery items. Snack items. Baby food.
Sales tax - applies to retail sales of certain tangible personal property and services. Use tax - applies if you buy tangible personal property and services outside the state and use it within New York State. Clothing and footwear under $110 are exempt from New York City and NY State sales tax.
Some items are exempt from sales and use tax, including: Sales of certain food products for human consumption. Sales to the U.S. Government. Sales of prescription medicine and certain medical devices.
Items and services that are exempt from sales tax include but are not limited to: Food products, dietary foods, certain beverages and health supplements sold by food markets. Diapers. Drugs and medicines for people. Medical equipment and supplies for home use. Newspapers, magazines and other periodicals.
Clothing and footwear sold for less than $110 per item or pair and items used to make or repair this clothing are exempt from the New York State 4% sales and use taxes.
The statewide sales tax rate is currently 4%, with counties adding an additional 3% to 4.875%, depending on the location. Counties in the Metropolitan Commuter Transportation District (MCTD) also collect an additional 0.375% sales tax.
The total sales and use tax rate is 8.875 percent. This includes: New York City local sales and use tax rate of 4.5 percent. New York State sales and use tax rate of 4.0 percent.
Buffalo sales tax details The minimum combined 2025 sales tax rate for Buffalo, New York is 8.75%.
Bronx sales tax details The minimum combined 2024 sales tax rate for Bronx, New York is 8.88%. This is the total of state, county, and city sales tax rates.
Items and services that are exempt from sales tax include but are not limited to: Food products, dietary foods, certain beverages and health supplements sold by food markets. Diapers. Drugs and medicines for people.