Sales tax in Westchester County, New York

Updated

There is no single sales tax rate in Westchester County. It runs from 8.375% to 8.875% depending on the exact address, because cities and special districts inside the county levy their own on top of the 4% state rate. The 4% state rate applies everywhere in the county; everything above that depends on where you are standing.

What is the sales tax rate in Westchester County?

Sales tax rate components in Westchester County, New York
New York state rate4%
Westchester County rate4%
Lowest combined rate in the county8.375%
Highest combined rate in the county8.875%

The two combined figures are the lowest and highest totals found anywhere inside the county. They are not a state rate plus a county rate added together, and adding the rows above will not reproduce them, because cities and special districts levy in between.

Why the rate here is not the whole story

New York's state rate is 4 percent and Westchester County levies a sales tax of 4 percent on top of it, for a combined 8.375 percent at most addresses in the county once the transportation district surcharge below is added. In New York the state and the counties both levy, and cities may levy as well, but towns and villages may not. Mount Vernon, New Rochelle, White Plains and Yonkers each levy a city sales tax inside Westchester County, and Yonkers is the one that pushes the total above the rest of the county, to 8.875 percent. In the other three cities New York lets the city take over part of the county's rate rather than stack on top of it, so their combined rate matches the county's 8.375 percent even though the split between city and county is different. A further 0.375 percent is collected throughout the Metropolitan Commuter Transportation District, which covers New York City and the counties of Dutchess, Nassau, Orange, Putnam, Rockland, Suffolk and Westchester. That surcharge is neither a state tax nor a county tax, so it is not carried in either rate field and shows up only in the combined figure. Clothing and footwear sold for less than $110 per item are exempt from the state 4 percent everywhere in New York, but Westchester County does not provide the matching local exemption, so the local rate still applies to those sales.

How do I find the exact rate for an address in Westchester County?

Because the rate changes within the county, an address is the only way to get it right. Use New York's own lookup. A vendor's calculator is not the state speaking.

Who has to collect sales tax in Westchester County?

A seller with a physical presence in New York collects at the rate for the address where the sale takes place. A remote seller collects once it passes New York's economic nexus threshold, which is a separate question from the rate and is covered on our sales tax nexus checker. Marketplace facilitators generally collect on behalf of their sellers.

How does Westchester County compare?

See New York sales tax for the statewide picture, including the average local rate and what is exempt. Property tax is a separate tax with separate rules: property tax in Westchester County.

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