New York City charges sales tax on the sale or use of certain items and services, including but not limited to:

• Clothing and footwear purchases 
• Physical personal property
• Prepared food and beverages such as candy, soft drinks, alcoholic beverages, sandwiches, and heated foods 
• Parking and storage services
• Gas, electricity, refrigeration, steam, telephone, and television services 
• Barbers, beauticians, hair restoration, manicures, pedicures, electrolysis, massage, and other similar services
• Occupancy of hotel and motel rooms 
• Cleaning, maintenance, and repair services
• Admission charges to certain events
• Health clubs, spas, weight control salons, and similar establishments
• Credit rating and credit reporting services
• Protective and detective services

Full lists of taxable items and services are available online.

Learn more about taxable property and services.

Items and services that are exempt from sales tax include but are not limited to:

• Food products, dietary foods, certain beverages and health supplements sold by food markets  
• Drugs and medicines for people
• Medical equipment and supplies for home use
• Newspapers, magazines and other periodicals
• Prosthetic aids and devices, hearing aides, and eyeglasses
• Services for laundering and dry cleaning
• Shoe repair
• Veterinary medical services

Full lists of exempt items and services are available online.

Learn more about exempt property and services.

The New York City Department of Finance accepts complaints about merchants charging the wrong amount of sales tax.

You may apply for a refund of incorrectly charged sales tax by filling out Form AU-11: Application for Credit or Refund of Sales or Use Tax.  

Send the form to the New York State Department of Taxation and Finance at the address listed on the form, along with a copy of the sales receipt showing the sales tax you paid.

You can download a copy of Form AU-11 online or request one by phone.

Online

Get a copy of Form AU-11.

By Phone