Instructions For Form St-141 - Individual Purchaser'S Periodic Report Of Sales And Use Tax - New York State Department Of Taxation And Finance Page 3
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4-I
ST-141
(8/06) Page 3 of 4
Chart 1
New York State Sales and Use Tax
Rates by Jurisdiction
New York City comprises five counties. These counties are also
This chart and the notes below show the combined state and
boroughs whose names are more widely known. The counties,
local tax rates in effect for the period beginning January 1, 006,
with borough names shown in parentheses, are Bronx (Bronx),
and ending November 30, 006. Use these rates for your entries
Kings (Brooklyn), New York (Manhattan), Queens (Queens), and
in the Worksheets on Form ST-141.
Richmond (Staten Island).
County or
Tax
County or
Tax
County or
Tax
other locality
rate %
other locality
rate %
other locality
rate %
New York State — only
4
Jefferson
7¾
St. Lawrence
7
Albany
8
Kings (Brooklyn)—
Saratoga—except
7
see New York City
Allegany
8½
Lewis
7¾
Saratoga Springs (city)
7
Bronx—
Livingston
8
Schenectady
8
see New York City
Brooklyn—
see New York City
Madison—except
8
Schoharie
8
Broome
8
Oneida (city)
8
Schuyler
8
Cattaraugus—except
8
Manhattan—
Seneca
8
see New York City
Olean (city)
8
Monroe
8
Staten Island—
see New York City
Salamanca (city)
8
Montgomery
8
Steuben—except
8
Cayuga—except
8
Nassau
8
/
Corning (city)
8
5
8
Auburn (city)
8
New York (Manhattan)—
Hornell (city)
8
see New York City
Chautauqua
8
New York City
8
/
Suffolk
8
/
4
3
5
8
8
Chemung
8
Niagara
8
Sullivan
7½
Chenango—except
8
Oneida—except
9
Tioga
8
5
Norwich (city)
8
Rome (city)
9
Tompkins—except
8
5
Clinton
7¾
Sherrill (city)
9
Ithaca (city)
8
5
Columbia
8
Utica (city)
9
Ulster
8
5
Cortland
8
Onondaga
8
Warren—except
7
Delaware
8
Ontario
7
/
Glens Falls (city)
7
1
8
Dutchess
8
/
Orange
8
/
Washington
7
1
1
8
8
Erie
8¾
Orleans
8
Wayne
8
1
Essex
7¾
Oswego—except
8
Westchester—except
7
/
3
8
Franklin
8
Fulton (city)
8
Mount Vernon (city)
8
/
3
3
8
Fulton—except
8
Oswego (city)
8
New Rochelle (city)
8
3
/
8
Gloversville (city)
8
Otsego
8
White Plains (city)
7
/
7
8
Johnstown (city)
8
Putnam
7
/
Yonkers (city)
8
/
7
3
8
8
Genesee
8
Queens—
Wyoming
8
see New York City
Greene
8
Rensselaer
8
Yates
8
Hamilton
7
Richmond (Staten Island)—
see New York City)
Herkimer
8
Rockland
8
1 Erie County combined rate was 8¼% from January 1, 2006, through January 14, 2006.
2 The cities of Canandaigua and Geneva, located in Ontario County, repealed their local sales and use tax effective March 1, 2006,
but remain subject to the Ontario County combined rate. The Ontario County combined rate was 7% from January 1, 2006, through
August 31, 2006.
3 Franklin County combined rate was 7% from January 1, 2006, through May 31, 2006.
4. Chautauqua County combined rate was 8¼ from January 1, 2006, through August 31, 2006.
5. Oneida County combined rate, including the cities of Rome, Sherrill, and Utica, was 9½% from January 1, 2006, through August 31,
2006.
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