New York · NY · Money & taxes
New York: Are groceries taxed?
Groceries exempt
New York exempts most food and food products sold by grocery stores from sales tax.
The state exemption covers food for human consumption but not candy, soft drinks, fruit drinks with less than 70% real juice, or alcohol, which stay taxable. Food sold under certain conditions, such as prepared food, can be taxed even when a food store sells it.
What the law says
Generally, food and food products sold by food stores are exempt from sales tax.
Sources
- N.Y. Tax Law § 1115(a)(1) Official · nysenate.gov
- NY DTF TB-ST-283, Food sold by food stores Official · tax.ny.gov
Confirm with the state
- Agency
- New York State Department of Taxation and Finance
- Website
- tax.ny.gov
How bordering states compare
- Connecticut Groceries exemptConnecticut exempts food products for human consumption from its 6.35% sales tax; meals are taxed at 7.35%.
- Massachusetts Groceries exemptMassachusetts exempts food bought for home consumption from its 6.25% sales tax.
- New Jersey Groceries exemptNew Jersey exempts most grocery food from its sales tax; candy, soft drinks and prepared food are taxed.
- Pennsylvania Groceries exemptPennsylvania exempts food that isn't ready to eat from its 6% sales tax.
- Vermont Groceries exemptVermont exempts food sold to be eaten off the premises from its 6% sales tax. Soft drinks are taxed.