New York Sales Tax for LLCs — Rates & Collection
If your New York LLC sells taxable goods or certain services, you must register for a Certificate of Authority and collect sales tax. New York's combined rates range from 7% to 8.875% depending on location, with New York City having the highest rate. For the complete tax picture, see our NY LLC tax guide.
New York Sales Tax Rates
| Jurisdiction | State Rate | Local Rate | Total |
|---|---|---|---|
| New York City (all 5 boroughs) | 4% | 4.5% + 0.375% MCTMT | 8.875% |
| Nassau County | 4% | 4.625% | 8.625% |
| Suffolk County | 4% | 4.625% | 8.625% |
| Westchester County | 4% | 4.375% | 8.375% |
| Albany County | 4% | 4% | 8% |
| Erie County (Buffalo) | 4% | 4% | 8% |
| Most other counties | 4% | 3%-4.5% | 7%-8.5% |
What Is Taxable in New York
Taxable:
- Tangible personal property (most physical goods)
- Clothing and footwear items over $110 (under $110 is exempt in NYC and NY State)
- Prepared food and beverages
- Hotel/motel occupancy
- Entertainment/amusement services
- Information services
- Protective and detective services
- Certain parking services
Exempt:
- Groceries (unprepared food)
- Clothing and footwear under $110 per item
- Prescription drugs and medicines
- Most professional services (legal, accounting, consulting, medical)
- Newspapers and periodicals
- Items purchased for resale (with valid resale certificate, Form ST-120)
Getting Your Certificate of Authority
Ready to get started?
Get StartedYou MUST register before making any taxable sale in New York:
- Register online at https://www.tax.ny.gov/bus/register/
- File Form DTF-17 (Application for Registration as a Sales Tax Vendor)
- No fee — registration is free
- Processing: typically 2-3 weeks to receive your Certificate of Authority
- You must display or have available your Certificate of Authority at your place of business
Filing and Remitting
Filing frequency (assigned by NY Tax Dept):
- Quarterly: Most businesses (due March 20, June 20, September 20, December 20)
- Annual: Very small businesses (under certain thresholds)
- Monthly/part-quarterly: Large businesses (over $300,000 in quarterly tax collected)
Filed on: Form ST-100 (Quarterly Sales and Use Tax Return) or ST-810 (Annual Return)
Vendor collection credit: If you file and pay on time, you can retain up to 5% of the first $100 of tax due per quarter (maximum $200/year). This is a minimal incentive compared to Texas's 0.5% credit.
FAQ
Does my LLC need a Certificate of Authority if I only sell online?
If you sell taxable goods/services to New York customers and meet economic nexus thresholds (over $500,000 in NY sales + more than 100 transactions), yes. Marketplace facilitators (Amazon, Etsy) handle collection for sales made through their platforms.
Is consulting subject to sales tax in New York?
No. Professional consulting services (management, strategy, marketing, IT consulting) are generally exempt from NY sales tax. However, "information services" are taxable — the line between consulting and information services can be gray. If you provide written reports or data (not just advice), consult the NY Tax Department guidance.
What about the clothing exemption?
Clothing and footwear items under $110 per item are exempt from both state AND local sales tax in New York. Items $110 or more are fully taxable. This applies statewide (NYC included).