What is the New York sales tax rate?
The state rate is 4%. Counties, cities and a transportation district surcharge add local taxes, so combined rates are commonly around 8%, and 8.875% in New York City.
When does an online seller have to collect in New York?
You must register and collect if you have a physical presence in New York, or if in the preceding four sales tax quarters you made more than $500,000 of sales of tangible personal property delivered into New York and more than 100 such sales. Both conditions must be met.
How nexus works in general is covered in physical vs economic nexus and economic nexus explained.
What if you sell on Amazon, eBay or Etsy?
New York requires marketplace facilitators to collect and remit sales tax on the sales they facilitate, so you do not collect on those orders. Your own website and other direct channels remain your responsibility. See marketplace facilitator laws.
How do you register?
Apply to the New York State Department of Taxation and Finance for a Certificate of Authority through the online business registration. New York requires the application at least 20 days before you begin making taxable sales.
What are the steps once you have nexus?
Confirm nexus
Check your presence and your sales into New York against its threshold.
Register before collecting
With the New York tax agency, as set out above.
Set up your store
Charge the correct combined rate for each delivery address and product.
File and pay
On the schedule New York assigns, including zero returns where required.
How are returns filed?
Most sellers file quarterly returns, and larger sellers file monthly under the part-quarterly system. Returns report sales by locality, since local rates vary.
See how to file a sales tax return.
What else should sellers know?
- Sellers outside the US: the same rules apply wherever the business is based. See selling on Amazon US as a non-resident.
- Late registration: tax you should have collected becomes your own debt. See voluntary disclosure agreements and collected but not remitted.
- Records: keep sales by delivery address, tax collected and any certificates. See exemption certificates and sales tax audits.
- Stopping: returns stay due until the account is closed. See filing frequency and cancelling a sales tax permit.
- Store settings: switch on collection only once you are registered. See Shopify sales tax setup.
Selling into New York?
We check whether you have New York nexus, register you, and file your New York sales tax returns.
Questions people ask
What is the New York economic nexus threshold?
Both more than $500,000 of sales delivered into New York and more than 100 sales in the preceding four sales tax quarters.
What is the sales tax rate in New York City?
8.875% combined, including the 4% state rate.
When should I register for New York sales tax?
At least 20 days before you begin making taxable sales, for a Certificate of Authority.
Do marketplace sales count in New York?
Marketplace facilitators collect on their sales. Check the state's guidance on how they count towards your own threshold.
Sources
Every fee, date and rule on this page was taken from these official and primary sources.
- New York State Department of Taxation and Finance
- New York Tax Law section 1101(b)(8): vendor definition
- Supreme Court of the United States: South Dakota v. Wayfair, Inc., 585 U.S. 162 (2018)
- Streamlined Sales Tax Governing Board: Marketplace facilitator state guidance
Rules and fees change. If you are reading this long after September 30, 2026, confirm the figures with the source before you rely on them.
Related guides
More in State sales tax
This guide is general information. It is not tax or legal advice for your situation.