New York

Sales Tax Rules

State Rate

8.875%

Max Combined

Taxable

SaaS

$500k

Nexus Threshold

Full Tax Details

State Sales Tax Rate4%

Max Combined Rate8.875%

Economic Nexus (Sales)$500,000

Economic Nexus (Transactions)100 transactions

SaaS TaxableYes

Digital Goods TaxableYes

Groceries ExemptYes

Clothing ExemptYes

Filing FrequencyMonthly, Quarterly, or Annual

Online FilingAvailable

SaaS Tax Details

Considered a form of prewritten software and is taxable.

Grocery Details

Unprepared food for home consumption is exempt.

Official Source

New York Department of Revenue

Last verified: 2026-03-25 · Always confirm current rates with your tax advisor before filing.