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Category: New York

New York Use Tax Chart

An unpaid sales or use tax liability commonly arises if you made purchases through the Internet, by catalog, from television shopping channels, or on an Indian reservation, or if you purchased items or services to tax in another state and brought them back to New York for use.

You may also owe an additional local tax if you use property or services in another locality in New York State, other than the locality to which you paid tax. You owe use tax to the second locality if you were a resident of that locality at the time of the purchase, and its rate of tax is higher than the rate of tax originally paid.

New York Sales and Use Tax Chart
You may use this chart for purchases of items or services costing less than $1,000 each (excluding shipping and handling). You may not use this chart for purchases related to a business, rental real estate, or royalty activities, regardless of the amount. If you maintained a permanent place of abode in New York State for sales and use tax purposes for only part of the year, multiply the tax amount from the chart by the number of months you maintained the permanent place of abode in New York State and divide the result by 12. (Count any period you maintained the abode for more than one-half month as one month.)

If your
federal adjusted gross income
(line 19) is:

Enter on line 59:

up to $15,000*

$ 15,001 - 30,000$21
$ 30,001 - 50,000$35
$ 50,001 - 75,000$52
$ 75,001 - 100,000$69
$100,001 - 150,000$92
$150,001 - 200,000$109
$200,001 and greater.055% (.00055)
of income, or
$250, whichever
amount is smaller

* This may be any amount up to $15,000,
including 0 or a negative amount.



For additional information pertaining to New York State Use Tax, please see Line 59 instructions for Form IT-201.