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New York sales tax: 4% state, county or city rate and the 0.375% MCTD surcharge, with the $110 clothing exemption applied.
This calculator assembles New York sales tax from its three layers: the 4% state rate under Tax Law § 1105, the county or city rate under article 29, and the 0.375% Metropolitan Commuter Transportation District surcharge that applies in the five boroughs and seven suburban counties. It also applies the clothing rule in § 1115(a)(30) correctly — items under $110 each escape the state rate and the MCTD surcharge, and escape local tax only where the jurisdiction has elected the same exemption, as New York City has. Retailers, e-commerce sellers shipping into New York and shoppers checking a receipt get the same layer-by-layer split.
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Enter the values you already know.
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Read the result and use it in your planning or reporting.
Applies the $110 threshold item by item, the way the statute does, instead of to the basket total.
Adds the 0.375% surcharge only inside the district, so suburban and upstate rates come out right.
Separates state, local and MCTD tax, matching how the ST-100 return is filed.
8.875%, made up of the 4% New York State rate, the 4.5% New York City rate and the 0.375% MCTD surcharge. It is the highest combined rate in the state; most upstate counties land between 7% and 8.75%.
Clothing and footwear priced under $110 per item are exempt from the 4% state tax and the 0.375% MCTD surcharge. Local tax still applies unless the county or city has elected the exemption — New York City has, so a $95 pair of shoes is completely untaxed there but taxed at the county rate in most of the state.
It is fully taxable. The exemption only covers items sold for less than $110, and once an item reaches that price the entire price is taxed, not just the amount above $110. Each item is tested on its own, so two $80 shirts on one receipt are both exempt.
Yes, when the goods being shipped are taxable. Delivery, shipping and handling charges are part of the taxable receipt under Tax Bulletin ST-838. If a shipment contains both taxable and exempt goods, the delivery charge is allocated between them; ask a tax professional if the split is significant.
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