Sales of services are generally exempt from New York sales tax unless they are specifically taxable.

Articles of tangible personal property designed for use in some manner relating to domestic animals or poultry, when sold by such a veterinarian, shall not be subject to tax under subdivision (a) of section eleven hundred five or under section eleven hundred ten. However, the sale of any such articles of tangible personal property to a veterinarian shall not be deemed a sale for resale within the meaning of paragraph (4) of subdivision (b) of section eleven hundred one and shall not be exempt from retail sales tax.

If a property or service is exempt from tax for all purchasers, the vendor is not required to obtain an exemption certificate. However, an exemption certificate enables a purchaser to make tax-free purchases that would normally be subject to sales tax.

Most food is exempt from sales tax. The exemption for food includes: ... it must be sold in the same form and condition, quantities, and packaging as is commonly used by retail food stores. These foods and beverages, however, are not exempt from tax: ... Taxable food and beverage items may ...

June 16, 2025 - Medical equipment and supplies, unless sold for use in providing medical or similar services for compensation · Certain clothing and footwear sold for less than $110 per item (may be subject to local taxes)

Clothing, footwear, and items used to make or repair exempt clothing sold for less than $110 per item or pair are exempt from the New York State 4% sales tax, the local tax in localities that provide the exemption, and the ⅜% Metropolitan Commuter Transportation District (MCTD) tax within ...

Several examples of exemptions to the state sales tax are over the counter prescription medications, certain types of food and groceries, some types of medical devices, family planning products, some types of machinery and chemicals which are used in development and research, and certain types ...

All items in the vending machines are sold for more than 75 cents. Sales made through the vending machines constitute sales by a · restaurant, tavern, or other establishment, and are subject to sales tax. ... Legislation, for more information about this exemption.

These entities must provide a valid exemption certificate to vendors at the time of purchase. In New York City, clothing and footwear items priced at $110 or less per item are exempt from sales tax.

The New York sales tax exemption ... Common exemptions include items purchased for resale, manufacturing machinery, agricultural supplies, and specific categories like clothing under $110....

September 3, 2025 - Key tax-exempt sales include: Food and Groceries: Most unprepared food for home consumption is exempt. For example, groceries like vegetables, meat, bread, and milk are not taxed.

Sales tax - applies to retail sales of certain tangible personal property and services. Use tax - applies if you buy tangible personal property and services outside the state and use it within New York State.

June 13, 2025 - New York State offers broad sales tax exemptions on everyday items, saving consumers and businesses millions. Unprepared groceries, prescription medications, and most clothing under $110 per item are all tax-free in New York, sparing families from added costs at the checkout.

(1) Food and food products, except candy and confectionery, when sold for human consumption, are exempt from sales and compensating use tax.

August 23, 2024 - Per the NYSDTF website, sales and ... hotel occupancy, and certain admission charges and dues. Clothing and footwear sold for less than $110 per item or pair are exempt from the New York state sales tax per Tax Bulletin ...

Some goods are exempt from sales tax under New York law. Examples include most non-prepared food items, food stamps, and medical supplies.

January 23, 2025 - Learn about items exempt from sales tax in New York State, including food, clothing, medical supplies, and more.

December 29, 2017 - Some goods are exempt from sales tax. Common examples include specific food items, beverages, newspapers, laundering and dry-cleaning services, prescription medications and feminine hygiene products.

The state of New York levies a 4% state sales tax on the retail sale, lease or rental of most goods and some services.

April 14, 2025 - Items made from pearls, precious or semiprecious stones, jewels, or metals, or imitations thereof, that are used to make or repair clothing eligible for exemption ... So setting taxability in your shopping cart is already confusing. You can’t just set clothing to non-taxable in New York, because of that “sold for under $110 rule.”