Are you curious about what items are exempt from sales tax in New York? Well, you’re in luck! In this article, we will explore the various products and services that are not subject to sales tax in the state of New York. From groceries and prescription drugs to textbooks and certain clothing items, discover the exemptions that can save you some extra money while shopping in the Empire State. Whether you’re a resident or planning a visit, knowing these exemptions will surely come in handy. So, let’s dive into the list and uncover the tax-free treasures that await in New York!
Clothing and footwear
General exemption
In the state of New York, clothing and footwear are generally exempt from sales tax. This means that when you go shopping for your wardrobe essentials, whether it’s a stylish dress or a comfortable pair of sneakers, you won’t have to worry about paying any additional taxes. This exemption is aimed at making clothing and footwear more affordable for individuals and families, as these items are considered to be basic necessities for everyday life.
Specific items exempted
While clothing and footwear as a whole are exempt from sales tax, it’s important to note that there are certain items that do not fall under this exemption. Accessories such as jewelry, handbags, and watches are subject to sales tax. Additionally, any items used primarily for athletic or recreational activities, like sports uniforms or cleats, are also taxable. Therefore, when you’re shopping for these specific items, be sure to keep in mind that they may come with an additional sales tax cost.
Food and beverages
General exemption
When it comes to food and beverages, New York provides a general exemption from sales tax. This means that the majority of food items, such as fruits, vegetables, meat, and dairy products, are not subject to sales tax. Whether you’re grocery shopping for your weekly meals or grabbing a quick snack from the convenience store, you can rest assured that you won’t have to pay any extra taxes on your food purchases.
Exceptions: prepared foods, dietary supplements, and soft drinks
Although most food items are exempt from sales tax, there are a few exceptions to be aware of. Prepared foods, including meals from restaurants or take-out establishments, are subject to sales tax. This means that when you dine out or order food for delivery, you will likely see sales tax applied to your purchase. Additionally, dietary supplements, such as vitamins and herbal remedies, as well as soft drinks, are also taxable in New York. So, when purchasing these items, be prepared to pay sales tax at the register.
Prescription and non-prescription medications
General exemption
In an effort to support healthcare accessibility, both prescription and non-prescription medications are generally exempt from sales tax in New York. This exemption applies to a wide range of over-the-counter medications, as well as prescriptions prescribed by healthcare professionals. Whether you’re buying pain relievers, cold medicine, or even prescription drugs, you won’t have to worry about additional sales tax being added to your purchase.
Exceptions: cosmetics, grooming products
Although most medications are exempt from sales tax, it’s important to note that certain products commonly used for cosmetics and grooming purposes are not included in this exemption. Items like makeup, skincare products, and hair care products are subject to sales tax. So, while you won’t pay any extra taxes on your headache medicine, you might see sales tax applied when purchasing your favorite lipstick or face cream.
Medical equipment and supplies
General exemption
Medical equipment and supplies, essential for promoting health and well-being, are generally exempt from sales tax in New York. This exemption covers a wide range of items, including crutches, wheelchairs, hearing aids, and even medical testing devices. These goods are crucial for individuals with medical needs, and the exemption helps make them more accessible and affordable for those who require them.
Exceptions: items primarily used for comfort or convenience
While the general exemption covers medical equipment and supplies, there are some exceptions to be aware of. Items primarily used for comfort or convenience, rather than for medical purposes, are not included in the exemption. This includes items like hot tubs, saunas, and massage chairs. So, if you’re in need of a purely therapeutic or relaxation-focused product, be prepared to pay the applicable sales tax.
Farm products and supplies
General exemption
In support of the agricultural industry, New York provides a general exemption for farm products and supplies. This exemption encompasses a wide range of goods that are directly used or consumed in agricultural activities. This includes items such as seeds, fertilizers, farm equipment, and even livestock. The exemption aims to reduce the financial burden on farmers and promote the growth and sustainability of the agricultural sector.
Exceptions: items not directly used or consumed in agricultural activities
While most farm products and supplies are exempt from sales tax, there are certain exceptions. Items that are not directly used or consumed in agricultural activities are subject to sales tax. This includes items like decorative plants, cut flowers, and ornamental trees. So, if you’re purchasing these types of items and they are not integral to your farming operations, be prepared for sales tax to be added to your purchase.
Gasoline and motor fuel
General exemption
Gasoline and motor fuel fall under a general exemption from sales tax in New York. This means that when you fuel up your vehicle, you won’t have to pay any additional taxes on the cost of the fuel. This exemption is in place to alleviate the financial burden on drivers and ensure that transportation remains affordable for individuals and businesses.
Exceptions: certain special fuels
While most gasoline and motor fuel are exempt from sales tax, there are some exceptions to be aware of. Certain special fuels, such as diesel fuel used for heating purposes, are subject to sales tax. So, if you’re using these specific fuels for purposes other than operating a vehicle, you may see sales tax applied to your purchase.
Newspapers, magazines, and periodicals
General exemption
In an effort to preserve and support the dissemination of information, newspapers, magazines, and periodicals are generally exempt from sales tax in New York. Whether you enjoy reading the daily newspaper, flipping through magazines, or subscribing to your favorite monthly periodical, you won’t have to worry about paying any additional taxes on these informative and entertaining publications.
Exceptions: certain publications sold as part of other services
While most newspapers, magazines, and periodicals are exempt from sales tax, there are exceptions to be mindful of. Certain publications that are sold as part of other services, such as advertising or promotions, may be subject to sales tax. For example, if you receive a magazine as part of a membership or subscription package that includes additional benefits beyond reading material, you may see sales tax applied. However, standalone publications are generally exempt from sales tax.
Books, textbooks, and educational materials
General exemption
New York provides a general exemption for books, textbooks, and educational materials. This exemption applies to both physical and digital formats, reflecting the modern shift towards digital learning resources. Whether you’re purchasing a classic novel, a college textbook, or an educational e-book, you can rest assured that you won’t have to pay any additional sales tax on these valuable educational tools.
If you want to file your tax online, here’s how.
Residential heating fuels and electricity
General exemption
In recognition of the essential nature of residential heating fuels and electricity, New York offers a general exemption from sales tax on these essential utilities. This exemption applies to a wide range of heating fuels, including natural gas, heating oil, propane, and firewood, as well as electricity. This exemption helps ensure that individuals and families can comfortably heat their homes without the burden of additional taxes.
Utility services
General exemption
Utility services, such as water, sewer, and garbage collection, receive a general exemption from sales tax in New York. This exemption applies to the essential services that keep our communities functioning smoothly and our homes and businesses running efficiently. Whether it’s the water you use for daily tasks, the garbage removal from your property, or the sewer services that maintain sanitation, you won’t have to pay any additional sales tax on these vital utilities.
Exceptions: telephone, television, and other communication services
While most utility services are exempt from sales tax, there are exceptions when it comes to certain communication services. Telephone services, including landline and cellular services, as well as television and cable services, are subject to sales tax. These exceptions aim to capture the more luxury-oriented nature of these communication services, distinguishing them from essential utilities. So, when paying your telephone or television bills, be prepared for the inclusion of sales tax.