NYC Sales Tax 2026: 8.875% Rate & Tax on Shoes and Clothing
For most taxable purchases in New York City, the combined sales tax rate is 8.875%. Clothing and footwear are a major exception: qualifying items priced under $110 per item or pair are generally exempt, which is why the tax on shoes in NYC can be different from the tax on electronics or other goods.
Applies to many taxable retail purchases.
Qualifying items below $110 per item or pair are generally exempt.
A large total receipt can still contain individually exempt items.
What is the New York City sales tax rate in 2026?
The standard combined New York City sales and use tax rate is 8.875% for many taxable purchases. It combines New York City, New York State and Metropolitan Commuter Transportation District components.
For a $100 fully taxable purchase, 8.875% adds $8.88 when rounded to the nearest cent, for an estimated total of $108.88.
Is there sales tax on shoes in NYC?
Qualifying footwear priced under $110 per pair is generally exempt from New York City and New York State sales tax. A pair priced at or above the threshold can be taxable under the normal rules.
The same basic exemption applies to qualifying clothing under $110 per item. The threshold is tested item by item, not against the entire receipt total.
The $110 clothing rule is per item, not per shopping bag
If you buy two qualifying shirts for $80 each, each item can remain below the threshold even though the receipt total is $160. What matters is the price of each qualifying item or pair.
Discounts can affect the taxable selling price, so use the final item price shown by the retailer when checking whether an item falls below the threshold.
Not everything you wear is treated as exempt clothing
Jewelry, watches, protective equipment and certain sporting equipment do not automatically qualify for the ordinary clothing-and-footwear exemption.
For unusual products, use New York State tax guidance rather than assuming that anything worn on the body is tax-free.
Use the sales tax calculator for ordinary taxable purchases
For a standard taxable item, enter the pre-tax price in the NYC Dayline Sales Tax Calculator to estimate the tax and checkout total. The calculator also includes a practical clothing/footwear exemption option.
Complex business purchases, product-specific exemptions and resale situations can require professional tax guidance.