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New York Consumer Tax Laws

Tax laws and codes can seem daunting and complex. But it's helpful if you think of state taxation as two basic types of consumer tax laws: those for state revenue, and those aiming to discourage certain behaviors.

New York consumer tax laws include both types -- including sales tax that affects everyone in the state and relatively excessive cigarette taxes. Liquor and gasoline taxes also are relatively high, in an attempt to limit their consumption as well as raise revenue.

New York's consumer tax laws are listed in the table below. See State Tax Laws for more general information, and check with your local municipality for county and city taxes.

Sales Tax Purchases above $110 subject to 4% State Sales Tax, 4.5% New York City sales tax
Cigarette Tax $4.35/pack of 20 cigarettes State, plus additional $1.50 in New York City for a total of $5.85 per pack
Gasoline Tax per Gallon 68.2¢ (including federal tax rate of 18.4¢  
Use Tax 8.875%  
Liquor Tax Beer 14¢/gal. state, plus NYC 12¢; Still and sparkling wine 30¢/gal. (natural); Spirits <24% $1.70 per liter state, plus 26¢; Spirits >24% 67¢ per liter
Gambling Tax 3% admission tax for horse racing; 4% of pool on regular bets §§406, 229

Note: State laws are constantly changing -- contact a New York tax attorney or conduct your own legal research to verify the state law(s) you are researching.

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