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March 29, 2020

Sales Tax by State – New York

Sales Tax by State

2020 New York Sales Tax Fact Sheet

Last updated on: March 28, 2020

New York Sales and Use Tax Rate Lookup by Address:
Use USgeocoder Sales and Use Tax FREE Online Lookup Tool to search state-wide, county, local and special district Sales and Use tax rates and tax reporting details for any physical address and PO Box in New York:

New York Sales tax components:
Statewide tax
Local district tax: County tax, Municipality (incorporated city) tax, and Special district tax (Metropolitan Commuter Transportation District)

New York Statewide Sales Tax Rate:
4.00%

Highest Total Local District Sales Tax Rate in New York:
4.875%

Highest Total Sales Tax Rate with Local District Sales Tax in New York:
8.875%

Incorporated city with the Highest Sales Tax Rate in New York:
Yonkers City in Westchester county, New York City (8.875%)

Number of Counties in  New York
62

Number of Municipalities (Incorporated cities, Town & Villages) in New York:
1528 (62 cities, 932 towns, 534 villages)

Special District Sales and Use Taxes in New York:
Metropolitan Commuter Transportation District

Can I Use Zip Codes to Determine Correct Sales Tax Rates in New York?
No.

**Zip codes cross city boundaries. Different cities might have different local district rates. In addition, city taxes only apply to areas within the respective incorporated city. If an address is in an un-incorporated area, city taxes do not apply. You should look for an address-based solution such as USgeocoder that can identify if the address is within an incorporated city to determine its sales tax rates in New York.

Can I Use County and City to Determine Correct Sales Tax Rates in New York?
No.

**In New York State, city and town are different types of local municipality. City and special district sales tax only apply to incorporated cities. They do not apply to towns. However the following six towns have a city of same name exists in the same county. In order to correctly calculate the sales tax rate, you should consider an address-based solution such as USgeocoder to identify if an address is in a city or a town, and use such information to determine its sales tax rates.

  1. Olean town and city in Cattaraugus County
  2. Salamanca town and city in Cattaraugus County
  3. Norwich town and city in Chenango County
  4. Johnstown town and city in Fulton County
  5. Oswego town and city in Oswego County
  6. Ithaca town and city in Thompkins County

Are Sales Tax Rates and Use Tax Rates the Same in New York?
Yes

Does New York Have Tax Codes for Tax Return Reporting Purpose?
Yes

Sales and Use Tax Rate Update Schedule in New York:
Update Frequency: Does not have a regular update schedule
Last update: August 1, 2019

Does New York Have an Origin-Based or Destination-Based Sales Tax Collection?
Destination

**Origin-based: sales tax is charged based on where the seller is located.
**Destination-based: sales tax is charged based on where the buy is located

Is New York a Full Member of Streamlined State?
No

**A streamlined Full Member State is a state that has been found to be in compliance with the Streamlined Sales and Use Tax Agreement (SSUTA) and its laws, rules, regulations, and policies and bring them into compliance are in effect. See details on Streamlined Sales Tax Governing Board’s website

Do New York Have Sales Tax Holidays?
No

Wayfair Sales Tax Implementation in New York:
Sales Thresholds: $500,000, AND
Transaction Threshold: 100

Wayfair sales tax implementation applies to out-of-state sales, remote sales, Internet sales and online sales. See details on https://www.tax.ny.gov/pubs_and_bulls/publications/sales/nexus.htm

Does New York Charge Sales Tax on Digital Goods?
Generally no

Does New York Charge Sales Tax on Services?
Generally exempt unless they are specifically taxable.
See details on: https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/quick_reference_guide_for_taxable_and_exempt_property_and_services.htm

Does New York Charge Sales Tax on Shipping?
Generally yes.
See details on https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/shipping_and_delivery_charges.htm

New York State Sales and Use Tax Authority:
New York State Department of Taxation and Finance
Website: https://www.tax.ny.gov/default.htm

Other Resources:

  1. New York State Sales and Use Tax Rates by Jurisdiction Published by New York Sate Department of Taxation and Finance: https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf
  2. Enactment and Effective Dates of Sales and Use Tax Rates Published by New York Sate Department of Taxation and Finance: https://www.tax.ny.gov/pdf/publications/sales/pub718a.pdf
  3. Jurisdiction/Rate Lookup by Address Provided by New York Sate Department of Taxation and Finance: https://www8.tax.ny.gov/JRLA/jrlaStart
  4. Guide to the Metropolitan Commuter Transportation Mobility Tax: https://www.tax.ny.gov/pdf/publications/mctmt/pub420.pdf

Looking for an Online Solution that provides real-time sales tax rates for your application? 

Try USgeocoder API. It provides all the information you will get from USgeocoder Live Demo.

USgeocoder live demo is free to use. You can use it to lookup sales and use tax rate information one address at a time. However if you have a large number of addresses and would like to save time, USgeocoder can do it for you through batch processing service.


SALES TAX BY STATE

California, New York


DISCLAIMERS:

SALES AND USE TAX INFORMATION ON THIS BLOG REFERS TO THE GENERAL SALES OF TANGIBLE PERSONAL PROPERTY. IN MANY STATES, THERE ARE DIFFERENT RATES FOR RENTAL, LEASING, AND TANGIBLE ITEMS SUCH AS VEHICLE, EQUIPMENT, FOOD, OR CLOTHING. SOME STATES HAVE DIFFERENT SALES TAX RATES THAN USE TAX RATES. EACH STATE HAS ITS OWN RULES ON EXEMPTIONS. PLEASE REFER TO THE SALES AND USE TAX LAW OF INDIVIDUAL STATES FOR DETAILS.

USGEOCODER LLC IS NOT ASSOCIATED WITH ANY GOVERNMENT AGENCIES IN ANY MANNER. ALL INFORMATION PROVIDED ON THIS WEBSITE IS PREPARED FOR GENERAL INFORMATIONAL PURPOSES ONLY. YOU SHOULD CONSULT YOUR OWN TAX, LEGAL AND ACCOUNTING ADVISORS TO ADDRESS YOUR SPECIFIC QUESTIONS AND BEFORE ENGAGING IN ANY TRANSACTION RELATED TO SALES AND USE TAX.

March 26, 2020

Sales Tax by State – California

Sales Tax by State

2020 California Sales Tax Fact Sheet

Last updated on: April 1, 2020

California Sales and Use Tax Rate Lookup by Address:
Use USgeocoder Sales and Use Tax FREE Online Lookup Tool to search state-wide, county, local and special district Sales and Use tax rates and tax reporting details for any physical address and PO Box in California:

California Sales tax components:
Statewide tax
Local district tax: County tax, Municipality (incorporated city) tax, Special district tax (cross-county, cross-municipality, un-incorporated areas, and other special purpose district taxes)

California Statewide Sales Tax Rate:
7.25%

Highest Total Local District Sales Tax Rate in California:
3.25%

Highest Total Sales Tax Rate with Local District Sales Tax in California:
10.50%

Incorporated city with the Highest Sales Tax Rate in California:
Santa Fe Springs City in Los Angels County (10.50%)

Number of Counties in California:
58

Number of Municipalities (Incorporated cities) in California:
482

Special District Sales and Use Taxes in California:

  1. Bay Area Rapid Transit District: Alameda, Contra Costa and San Francisco counties
  2. Sonoma-Marin Area Rail Transportation Authority: Sonoma and Marin counties
  3. Unincorporated Area Transaction and Use Tax: Santa Cruz and Yuba counties

Can I Use Zip Codes to Determine Correct Sales Tax Rates in California?
No.

**Zip codes cross city boundaries. Different cities might have different local district rates. In addition, city taxes only apply to areas within the respective incorporated city. If an address is in an un-incorporated area, city taxes do not apply. You should look for an address-based solution such as USgeocoder that can identify if the address is within an incorporated city to determine its sales tax rates in California.

Can I Use County and City to Determine Correct Sales Tax Rates in California?
No.

**City taxes only apply to areas within the respective incorporated city. If an address is in an un-incorporated area, city taxes do not apply. You should look for an address-based solution such as USgeocoder that can identify if the address is within an incorporated city to determine its sales tax rates in California.

Are Sales Tax Rates and Use Tax Rates the Same in California?
Yes

Does California Have Tax Codes for Tax Return Reporting Purpose?
Yes

Sales and Use Tax Rate Update Schedule in California:
Update Frequency: Quarterly
Last update: April 1, 2020

Does California Have an Origin-Based or Destination-Based Sales Tax Collection?
Mixed (state, county and city taxes are based on the origin, but district taxes are based on the destination.)

**Origin-based: sales tax is charged based on where the seller is located.
**Destination-based: sales tax is charged based on where the buy is located

Is California a Full Member of Streamlined State?
No

**A streamlined Full Member State is a state that has been found to be in compliance with the Streamlined Sales and Use Tax Agreement (SSUTA) and its laws, rules, regulations, and policies and bring them into compliance are in effect. See details on Streamlined Sales Tax Governing Board’s website

Does California Have Sales Tax Holidays?
No

Wayfair Sales Tax Implementation in California:
Sales Thresholds: $500,000
Transaction Threshold: none

Wayfair sales tax implementation applies to out-of-state sales, remote sales, Internet sales and online sales. See Details on https://www.cdtfa.ca.gov/industry/wayfair.htm.

Does California Charge Sales Tax on Digital Goods?
Generally no

Does California Charge Sales Tax on Services?
Generally no unless they are an integral part of a taxable transfer of property.

Does California Charge Sales Tax on Shipping?
May apply. See details on https://www.cdtfa.ca.gov/formspubs/pub100/#applying

California State Sales and Use Tax Authority:
California Department of Tax and Fee Administration (CDTFA)
Website: https://www.cdtfa.ca.gov/

Other Resources:

  1. California District Sales and Use Tax Rates Published by CDTFA: https://www.cdtfa.ca.gov/formspubs/cdtfa105.pdf
  2. Listing of California City and Unincorporated County Codes Published by CDTFA: https://www.cdtfa.ca.gov/formspubs/cdtfa531fl1.pdf
  3. California Tax Matrix for Remote Sellers Published by CDTFA: https://www.cdtfa.ca.gov/formspubs/cdtfa758.pdf
  4. California City and County Sales and Use Tax Rates Lookup by City Provided by CDTFA: https://www.cdtfa.ca.gov/taxes-and-fees/rates.aspx
  5. California Department of Tax and Fee Administration (CDTFA) News Updates: https://www.cdtfa.ca.gov/news/#Notices-Newsletters

Looking for an Online Solution that provides real-time sales tax rates for your application? 

Try USgeocoder API. It provides all the information you will get from USgeocoder Live Demo.

USgeocoder live demo is free to use. You can use it to lookup sales and use tax rate information one address at a time. However if you have a large number of addresses and would like to save time, USgeocoder can do it for you through batch processing service.


SALES TAX BY STATE

CaliforniaNew York


DISCLAIMERS:

SALES AND USE TAX INFORMATION ON THIS BLOG REFERS TO THE GENERAL SALES OF TANGIBLE PERSONAL PROPERTY. IN MANY STATES, THERE ARE DIFFERENT RATES FOR RENTAL, LEASING, AND TANGIBLE ITEMS SUCH AS VEHICLE, EQUIPMENT, FOOD, OR CLOTHING. SOME STATES HAVE DIFFERENT SALES TAX RATES THAN USE TAX RATES. EACH STATE HAS ITS OWN RULES ON EXEMPTIONS. PLEASE REFER TO THE SALES AND USE TAX LAW OF INDIVIDUAL STATES FOR DETAILS.

USGEOCODER LLC IS NOT ASSOCIATED WITH ANY GOVERNMENT AGENCIES IN ANY MANNER. ALL INFORMATION PROVIDED ON THIS WEBSITE IS PREPARED FOR GENERAL INFORMATIONAL PURPOSES ONLY. YOU SHOULD CONSULT YOUR OWN TAX, LEGAL AND ACCOUNTING ADVISORS TO ADDRESS YOUR SPECIFIC QUESTIONS AND BEFORE ENGAGING IN ANY TRANSACTION RELATED TO SALES AND USE TAX.