{
 "meta": {
  "source": "NYS Publication 718, New York State Sales and Use Tax Rates by Jurisdiction",
  "source_id": "nys-tax-pub718-2025",
  "url": "https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf",
  "revision": "2/25",
  "effective": "2025-03-01",
  "retrieved": "2026-09-05",
  "built": "2026-09-05",
  "jurisdictions": 82,
  "counties": 63,
  "counties_with_city_exceptions": 12,
  "note": "Combined New York State and local rate per jurisdiction. Publication 718 directs filers to the Sales Tax Jurisdiction and Rate Lookup Service and warns that using ZIP codes for tax collection \"results in a high degree of inaccurate tax reporting\" — use the reporting code, not a postcode. An asterisk in the source marks jurisdictions whose rate includes the 3/8% imposed for the Metropolitan Commuter Transportation District; that is carried here as `mctd`."
 },
 "jurisdictions": [
  {
   "jurisdiction": "Albany",
   "county": "Albany",
   "type": "county",
   "rate": 8.0,
   "code": "0181",
   "mctd": false,
   "county_has_city_exceptions": false
  },
  {
   "jurisdiction": "Allegany",
   "county": "Allegany",
   "type": "county",
   "rate": 8.5,
   "code": "0221",
   "mctd": false,
   "county_has_city_exceptions": false
  },
  {
   "jurisdiction": "Bronx",
   "county": "Bronx",
   "type": "county",
   "rate": 8.875,
   "code": "8081",
   "mctd": true,
   "county_has_city_exceptions": false,
   "borough": "Bronx",
   "note": "Reported under New York City"
  },
  {
   "jurisdiction": "Broome",
   "county": "Broome",
   "type": "county",
   "rate": 8.0,
   "code": "0321",
   "mctd": false,
   "county_has_city_exceptions": false
  },
  {
   "jurisdiction": "Cattaraugus",
   "county": "Cattaraugus",
   "type": "county",
   "rate": 8.0,
   "code": "0481",
   "mctd": false,
   "county_has_city_exceptions": true
  },
  {
   "jurisdiction": "Olean (city)",
   "county": "Cattaraugus",
   "type": "city",
   "rate": 8.0,
   "code": "0441",
   "mctd": false,
   "county_has_city_exceptions": false
  },
  {
   "jurisdiction": "Salamanca (city)",
   "county": "Cattaraugus",
   "type": "city",
   "rate": 8.0,
   "code": "0431",
   "mctd": false,
   "county_has_city_exceptions": false
  },
  {
   "jurisdiction": "Cayuga",
   "county": "Cayuga",
   "type": "county",
   "rate": 8.0,
   "code": "0511",
   "mctd": false,
   "county_has_city_exceptions": true
  },
  {
   "jurisdiction": "Auburn (city)",
   "county": "Cayuga",
   "type": "city",
   "rate": 8.0,
   "code": "0561",
   "mctd": false,
   "county_has_city_exceptions": false
  },
  {
   "jurisdiction": "Chautauqua",
   "county": "Chautauqua",
   "type": "county",
   "rate": 8.0,
   "code": "0651",
   "mctd": false,
   "county_has_city_exceptions": false
  },
  {
   "jurisdiction": "Chemung",
   "county": "Chemung",
   "type": "county",
   "rate": 8.0,
   "code": "0711",
   "mctd": false,
   "county_has_city_exceptions": false
  },
  {
   "jurisdiction": "Chenango",
   "county": "Chenango",
   "type": "county",
   "rate": 8.0,
   "code": "0861",
   "mctd": false,
   "county_has_city_exceptions": true
  },
  {
   "jurisdiction": "Norwich (city)",
   "county": "Chenango",
   "type": "city",
   "rate": 8.0,
   "code": "0831",
   "mctd": false,
   "county_has_city_exceptions": false
  },
  {
   "jurisdiction": "Clinton",
   "county": "Clinton",
   "type": "county",
   "rate": 8.0,
   "code": "0921",
   "mctd": false,
   "county_has_city_exceptions": false
  },
  {
   "jurisdiction": "Columbia",
   "county": "Columbia",
   "type": "county",
   "rate": 8.0,
   "code": "1021",
   "mctd": false,
   "county_has_city_exceptions": false
  },
  {
   "jurisdiction": "Cortland",
   "county": "Cortland",
   "type": "county",
   "rate": 8.0,
   "code": "1131",
   "mctd": false,
   "county_has_city_exceptions": false
  },
  {
   "jurisdiction": "Delaware",
   "county": "Delaware",
   "type": "county",
   "rate": 8.0,
   "code": "1221",
   "mctd": false,
   "county_has_city_exceptions": false
  },
  {
   "jurisdiction": "Dutchess",
   "county": "Dutchess",
   "type": "county",
   "rate": 8.125,
   "code": "1311",
   "mctd": true,
   "county_has_city_exceptions": false
  },
  {
   "jurisdiction": "Erie",
   "county": "Erie",
   "type": "county",
   "rate": 8.75,
   "code": "1451",
   "mctd": false,
   "county_has_city_exceptions": false
  },
  {
   "jurisdiction": "Essex",
   "county": "Essex",
   "type": "county",
   "rate": 8.0,
   "code": "1521",
   "mctd": false,
   "county_has_city_exceptions": false
  },
  {
   "jurisdiction": "Franklin",
   "county": "Franklin",
   "type": "county",
   "rate": 8.0,
   "code": "1621",
   "mctd": false,
   "county_has_city_exceptions": false
  },
  {
   "jurisdiction": "Fulton",
   "county": "Fulton",
   "type": "county",
   "rate": 8.0,
   "code": "1791",
   "mctd": false,
   "county_has_city_exceptions": true
  },
  {
   "jurisdiction": "Gloversville (city)",
   "county": "Fulton",
   "type": "city",
   "rate": 8.0,
   "code": "1741",
   "mctd": false,
   "county_has_city_exceptions": false
  },
  {
   "jurisdiction": "Johnstown (city)",
   "county": "Fulton",
   "type": "city",
   "rate": 8.0,
   "code": "1751",
   "mctd": false,
   "county_has_city_exceptions": false
  },
  {
   "jurisdiction": "Genesee",
   "county": "Genesee",
   "type": "county",
   "rate": 8.0,
   "code": "1811",
   "mctd": false,
   "county_has_city_exceptions": false
  },
  {
   "jurisdiction": "Greene",
   "county": "Greene",
   "type": "county",
   "rate": 8.0,
   "code": "1911",
   "mctd": false,
   "county_has_city_exceptions": false
  },
  {
   "jurisdiction": "Hamilton",
   "county": "Hamilton",
   "type": "county",
   "rate": 8.0,
   "code": "2011",
   "mctd": false,
   "county_has_city_exceptions": false
  },
  {
   "jurisdiction": "Herkimer",
   "county": "Herkimer",
   "type": "county",
   "rate": 8.25,
   "code": "2121",
   "mctd": false,
   "county_has_city_exceptions": false
  },
  {
   "jurisdiction": "Jefferson",
   "county": "Jefferson",
   "type": "county",
   "rate": 8.0,
   "code": "2221",
   "mctd": false,
   "county_has_city_exceptions": false
  },
  {
   "jurisdiction": "Kings",
   "county": "Kings",
   "type": "county",
   "rate": 8.875,
   "code": "8081",
   "mctd": true,
   "county_has_city_exceptions": false,
   "borough": "Brooklyn",
   "note": "Reported under New York City"
  },
  {
   "jurisdiction": "Lewis",
   "county": "Lewis",
   "type": "county",
   "rate": 8.0,
   "code": "2321",
   "mctd": false,
   "county_has_city_exceptions": false
  },
  {
   "jurisdiction": "Livingston",
   "county": "Livingston",
   "type": "county",
   "rate": 8.0,
   "code": "2411",
   "mctd": false,
   "county_has_city_exceptions": false
  },
  {
   "jurisdiction": "Madison",
   "county": "Madison",
   "type": "county",
   "rate": 8.0,
   "code": "2511",
   "mctd": false,
   "county_has_city_exceptions": true
  },
  {
   "jurisdiction": "Oneida (city)",
   "county": "Madison",
   "type": "city",
   "rate": 8.0,
   "code": "2541",
   "mctd": false,
   "county_has_city_exceptions": false
  },
  {
   "jurisdiction": "Monroe",
   "county": "Monroe",
   "type": "county",
   "rate": 8.0,
   "code": "2611",
   "mctd": false,
   "county_has_city_exceptions": false
  },
  {
   "jurisdiction": "Montgomery",
   "county": "Montgomery",
   "type": "county",
   "rate": 8.0,
   "code": "2781",
   "mctd": false,
   "county_has_city_exceptions": false
  },
  {
   "jurisdiction": "Nassau",
   "county": "Nassau",
   "type": "county",
   "rate": 8.625,
   "code": "2811",
   "mctd": true,
   "county_has_city_exceptions": false
  },
  {
   "jurisdiction": "New York",
   "county": "New York",
   "type": "county",
   "rate": 8.875,
   "code": "8081",
   "mctd": true,
   "county_has_city_exceptions": false,
   "borough": "Manhattan",
   "note": "Reported under New York City"
  },
  {
   "jurisdiction": "New York City",
   "county": "New York City",
   "type": "county",
   "rate": 8.875,
   "code": "8081",
   "mctd": true,
   "county_has_city_exceptions": false
  },
  {
   "jurisdiction": "New York State only",
   "county": "New York State only",
   "type": "state",
   "rate": 4.0,
   "code": "0021",
   "mctd": false,
   "county_has_city_exceptions": false
  },
  {
   "jurisdiction": "Niagara",
   "county": "Niagara",
   "type": "county",
   "rate": 8.0,
   "code": "2911",
   "mctd": false,
   "county_has_city_exceptions": false
  },
  {
   "jurisdiction": "Oneida",
   "county": "Oneida",
   "type": "county",
   "rate": 8.75,
   "code": "3010",
   "mctd": false,
   "county_has_city_exceptions": true
  },
  {
   "jurisdiction": "Rome (city)",
   "county": "Oneida",
   "type": "city",
   "rate": 8.75,
   "code": "3015",
   "mctd": false,
   "county_has_city_exceptions": false
  },
  {
   "jurisdiction": "Utica (city)",
   "county": "Oneida",
   "type": "city",
   "rate": 8.75,
   "code": "3018",
   "mctd": false,
   "county_has_city_exceptions": false
  },
  {
   "jurisdiction": "Onondaga",
   "county": "Onondaga",
   "type": "county",
   "rate": 8.0,
   "code": "3121",
   "mctd": false,
   "county_has_city_exceptions": false
  },
  {
   "jurisdiction": "Ontario",
   "county": "Ontario",
   "type": "county",
   "rate": 7.5,
   "code": "3211",
   "mctd": false,
   "county_has_city_exceptions": false
  },
  {
   "jurisdiction": "Orange",
   "county": "Orange",
   "type": "county",
   "rate": 8.125,
   "code": "3321",
   "mctd": true,
   "county_has_city_exceptions": false
  },
  {
   "jurisdiction": "Orleans",
   "county": "Orleans",
   "type": "county",
   "rate": 8.0,
   "code": "3481",
   "mctd": false,
   "county_has_city_exceptions": false
  },
  {
   "jurisdiction": "Oswego",
   "county": "Oswego",
   "type": "county",
   "rate": 8.0,
   "code": "3501",
   "mctd": false,
   "county_has_city_exceptions": true
  },
  {
   "jurisdiction": "Oswego (city)",
   "county": "Oswego",
   "type": "city",
   "rate": 8.0,
   "code": "3561",
   "mctd": false,
   "county_has_city_exceptions": false
  },
  {
   "jurisdiction": "Otsego",
   "county": "Otsego",
   "type": "county",
   "rate": 8.0,
   "code": "3621",
   "mctd": false,
   "county_has_city_exceptions": false
  },
  {
   "jurisdiction": "Putnam",
   "county": "Putnam",
   "type": "county",
   "rate": 8.375,
   "code": "3731",
   "mctd": true,
   "county_has_city_exceptions": false
  },
  {
   "jurisdiction": "Queens",
   "county": "Queens",
   "type": "county",
   "rate": 8.875,
   "code": "8081",
   "mctd": true,
   "county_has_city_exceptions": false,
   "borough": "Queens",
   "note": "Reported under New York City"
  },
  {
   "jurisdiction": "Rensselaer",
   "county": "Rensselaer",
   "type": "county",
   "rate": 8.0,
   "code": "3881",
   "mctd": false,
   "county_has_city_exceptions": false
  },
  {
   "jurisdiction": "Richmond",
   "county": "Richmond",
   "type": "county",
   "rate": 8.875,
   "code": "8081",
   "mctd": true,
   "county_has_city_exceptions": false,
   "borough": "Staten Island",
   "note": "Reported under New York City"
  },
  {
   "jurisdiction": "Rockland",
   "county": "Rockland",
   "type": "county",
   "rate": 8.375,
   "code": "3921",
   "mctd": true,
   "county_has_city_exceptions": false
  },
  {
   "jurisdiction": "Saratoga",
   "county": "Saratoga",
   "type": "county",
   "rate": 7.0,
   "code": "4111",
   "mctd": false,
   "county_has_city_exceptions": true
  },
  {
   "jurisdiction": "Saratoga Springs (city)",
   "county": "Saratoga",
   "type": "city",
   "rate": 7.0,
   "code": "4131",
   "mctd": false,
   "county_has_city_exceptions": false
  },
  {
   "jurisdiction": "Schenectady",
   "county": "Schenectady",
   "type": "county",
   "rate": 8.0,
   "code": "4241",
   "mctd": false,
   "county_has_city_exceptions": false
  },
  {
   "jurisdiction": "Schoharie",
   "county": "Schoharie",
   "type": "county",
   "rate": 8.0,
   "code": "4321",
   "mctd": false,
   "county_has_city_exceptions": false
  },
  {
   "jurisdiction": "Schuyler",
   "county": "Schuyler",
   "type": "county",
   "rate": 8.0,
   "code": "4411",
   "mctd": false,
   "county_has_city_exceptions": false
  },
  {
   "jurisdiction": "Seneca",
   "county": "Seneca",
   "type": "county",
   "rate": 8.0,
   "code": "4511",
   "mctd": false,
   "county_has_city_exceptions": false
  },
  {
   "jurisdiction": "St. Lawrence",
   "county": "St. Lawrence",
   "type": "county",
   "rate": 8.0,
   "code": "4091",
   "mctd": false,
   "county_has_city_exceptions": true
  },
  {
   "jurisdiction": "Ogdensburg (city)",
   "county": "St. Lawrence",
   "type": "city",
   "rate": 8.0,
   "code": "4012",
   "mctd": false,
   "county_has_city_exceptions": false
  },
  {
   "jurisdiction": "Steuben",
   "county": "Steuben",
   "type": "county",
   "rate": 8.0,
   "code": "4691",
   "mctd": false,
   "county_has_city_exceptions": false
  },
  {
   "jurisdiction": "Suffolk",
   "county": "Suffolk",
   "type": "county",
   "rate": 8.75,
   "code": "4711",
   "mctd": true,
   "county_has_city_exceptions": false
  },
  {
   "jurisdiction": "Sullivan",
   "county": "Sullivan",
   "type": "county",
   "rate": 8.0,
   "code": "4821",
   "mctd": false,
   "county_has_city_exceptions": false
  },
  {
   "jurisdiction": "Tioga",
   "county": "Tioga",
   "type": "county",
   "rate": 8.0,
   "code": "4921",
   "mctd": false,
   "county_has_city_exceptions": false
  },
  {
   "jurisdiction": "Tompkins",
   "county": "Tompkins",
   "type": "county",
   "rate": 8.0,
   "code": "5081",
   "mctd": false,
   "county_has_city_exceptions": true
  },
  {
   "jurisdiction": "Ithaca (city)",
   "county": "Tompkins",
   "type": "city",
   "rate": 8.0,
   "code": "5021",
   "mctd": false,
   "county_has_city_exceptions": false
  },
  {
   "jurisdiction": "Ulster",
   "county": "Ulster",
   "type": "county",
   "rate": 8.0,
   "code": "5111",
   "mctd": false,
   "county_has_city_exceptions": false
  },
  {
   "jurisdiction": "Warren",
   "county": "Warren",
   "type": "county",
   "rate": 7.0,
   "code": "5281",
   "mctd": false,
   "county_has_city_exceptions": true
  },
  {
   "jurisdiction": "Glens Falls (city)",
   "county": "Warren",
   "type": "city",
   "rate": 7.0,
   "code": "5211",
   "mctd": false,
   "county_has_city_exceptions": false
  },
  {
   "jurisdiction": "Washington",
   "county": "Washington",
   "type": "county",
   "rate": 7.0,
   "code": "5311",
   "mctd": false,
   "county_has_city_exceptions": false
  },
  {
   "jurisdiction": "Wayne",
   "county": "Wayne",
   "type": "county",
   "rate": 8.0,
   "code": "5421",
   "mctd": false,
   "county_has_city_exceptions": false
  },
  {
   "jurisdiction": "Westchester",
   "county": "Westchester",
   "type": "county",
   "rate": 8.375,
   "code": "5581",
   "mctd": true,
   "county_has_city_exceptions": true
  },
  {
   "jurisdiction": "Mount Vernon (city)",
   "county": "Westchester",
   "type": "city",
   "rate": 8.375,
   "code": "5521",
   "mctd": true,
   "county_has_city_exceptions": false
  },
  {
   "jurisdiction": "New Rochelle (city)",
   "county": "Westchester",
   "type": "city",
   "rate": 8.375,
   "code": "6861",
   "mctd": true,
   "county_has_city_exceptions": false
  },
  {
   "jurisdiction": "White Plains (city)",
   "county": "Westchester",
   "type": "city",
   "rate": 8.375,
   "code": "6513",
   "mctd": true,
   "county_has_city_exceptions": false
  },
  {
   "jurisdiction": "Yonkers (city)",
   "county": "Westchester",
   "type": "city",
   "rate": 8.875,
   "code": "6511",
   "mctd": true,
   "county_has_city_exceptions": false
  },
  {
   "jurisdiction": "Wyoming",
   "county": "Wyoming",
   "type": "county",
   "rate": 8.0,
   "code": "5621",
   "mctd": false,
   "county_has_city_exceptions": false
  },
  {
   "jurisdiction": "Yates",
   "county": "Yates",
   "type": "county",
   "rate": 8.0,
   "code": "5721",
   "mctd": false,
   "county_has_city_exceptions": false
  }
 ]
}