---
title: "New York Sales Tax on Jewelry: Rates for NYC and the State"
byline: "Love & Carat"
series: new_york
published: 2026-09-30T11:22:40.218Z
updated: 2026-09-30T11:22:40.218Z
canonical: https://loveandcaratnewyork.com/blog/new-york-sales-tax-jewelry
disclosure: editorial
sources:
  - "Publication 718 New York State Sales and Use Tax Rates by Jurisdiction Effective March 1, 2025 Revised 2/25 - https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf"
  - "Sales tax rates by local taxing jurisdiction for current periods - https://www.tax.ny.gov/pubs_and_bulls/publications/sales/local_rates_current.htm"
  - "Sales tax publications (by number) - https://www.tax.ny.gov/pubs_and_bulls/publications/sales/st_pubs_and_bulls_by_number.htm"
  - "TB-ST-740:6/10:Quick Reference Guide for Taxable and Exempt Property and Services,tbst740 - https://www.ny.gov/sites/default/files/atoms/files/GuideForTaxableandExemptPropertyandServices.pdf"
---

# New York Sales Tax on Jewelry: Rates for NYC and the State

_Written by Love & Carat about the stones we sell. Not an independent review._

**The short answer**

- According to the state's Publication 718, New York State's own sales tax rate is 4% as of March 1, 2025, and county and city sales tax is added on top of it.
- According to Publication 718, the combined state and local rate in New York City is 8⅞% (8.875%) as of March 1, 2025, and the table lists all five boroughs under that one New York City rate.
- Publication 718 shows different combined rates nearby as of March 1, 2025: for example, 8⅝% in Nassau, 8¾% in Suffolk and 8⅜% in most of Westchester, but 8⅞% in Yonkers.
- For the rate at an exact address today, use the Department of Taxation and Finance's Sales Tax Jurisdiction and Rate Lookup Service.

As of March 1, 2025, New York State's own sales tax rate is 4%, and county and city sales tax is added on top of it. In New York City, the combined state and local rate is 8⅞% (8.875%) as of March 1, 2025, according to the state's [Publication 718](https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf). The rest of the metro area uses several different rates, so the figure that matters is the one for the exact address, and the state has a lookup for that.

This guide covers where those rates come from, how they differ across the five boroughs and the suburbs, and what to check before you buy an engagement ring or a loose stone.

## What is the sales tax rate on jewelry in New York City?

The New York State Department of Taxation and Finance publishes one table of rates, Publication 718. It lists "the state tax rate combined with any county and city sales tax currently in effect." The edition in use is [effective March 1, 2025](https://www.tax.ny.gov/pubs_and_bulls/publications/sales/local_rates_current.htm) (revised 2/25). It gives these rates:

- **New York State only:** 4%
- **New York City:** 8⅞%, which is 8.875%

The table marks the NYC figure as one of the rates that include 3/8% "imposed for the benefit of the Metropolitan Commuter Transportation District." That surcharge is part of the combined rate. It is not a separate charge you add yourself.

Publication 718 gives rates for places, not for kinds of goods. It answers "what is the rate here?" It does not answer "is this item taxable?" We cover that question further down.

## Is the rate the same in Brooklyn, Queens and Staten Island?

Yes. According to [Publication 718](https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf), New York City is made up of five counties that are better known by their borough names:

- Bronx (Bronx)
- Kings (Brooklyn)
- New York (Manhattan)
- Queens (Queens)
- Richmond (Staten Island)

The borough and county entries refer readers to the New York City line. Each one says "see New York City," so all five share the 8⅞% combined rate as of March 1, 2025.

The picture changes once you leave the five boroughs.

## How do rates compare across the rest of the metro area?

If a ring is being delivered to an address on Long Island, in Westchester or upstate, don't assume the New York City rate applies there. Combined rates across the region differ. These figures come from [Publication 718](https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf), all as of March 1, 2025:

| Jurisdiction | Combined rate | Includes MCTD 3/8%? |
|---|---|---|
| New York City (all five boroughs) | 8⅞% | Yes |
| Yonkers (city) | 8⅞% | Yes |
| Suffolk | 8¾% | Yes |
| Nassau | 8⅝% | Yes |
| Westchester (except listed cities) | 8⅜% | Yes |
| Rockland | 8⅜% | Yes |
| Putnam | 8⅜% | Yes |
| Orange | 8⅛% | Yes |
| Dutchess | 8⅛% | Yes |

Westchester shows why the county name alone isn't enough. Most of the county is at 8⅜%, and so are Mount Vernon, New Rochelle and White Plains. Yonkers has its own line at 8⅞%, the same as the city.

Farther upstate, most counties in the table are at 8%. A few are lower, such as Saratoga, Warren and Washington at 7% and Ontario at 7½%. A few are higher. Erie is at 8¾%, and so is Oneida County. The city of Oneida is different: it is listed under Madison County, at 8%.

## Why a ZIP code isn't enough to find the rate

Most general articles miss this practical detail. The department tells businesses that "reporting codes, rather than ZIP codes, should be used for identifying customer location," and explains why:

The same publication warns that using ZIP codes for tax collection "results in a high degree of inaccurate tax reporting." Because postal zones usually don't match city or county boundaries, a ZIP code alone may not identify the right taxing jurisdiction.

The [department's instruction](https://www.tax.ny.gov/pdf/publications/sales/pub718.pdf) is to use its **Sales Tax Jurisdiction and Rate Lookup Service** at www.tax.ny.gov. It finds the correct local taxing jurisdiction and the combined state and local rate.

**Check the full address:** If you want to know the rate for a delivery address, enter the whole street address in the state's lookup rather than going by ZIP code or town name. The lookup helps identify the jurisdiction and published combined rate; check the department's guidance for questions about your purchase.

## Does sales tax apply to engagement rings and loose diamonds?

New York's sales and use tax rules decide what is taxable and what is exempt. The department publishes two good starting points:

- **[TB-ST-740, Quick Reference Guide for Taxable and Exempt Property and Services](https://www.ny.gov/sites/default/files/atoms/files/GuideForTaxableandExemptPropertyandServices.pdf):** the department's overview, with examples of taxable property and services and pointers to more detailed bulletins.
- **Publication 750, A Guide to Sales Tax in New York State:** the broader guide, listed with TB-ST-740 in the department's [index of sales tax publications](https://www.tax.ny.gov/pubs_and_bulls/publications/sales/st_pubs_and_bulls_by_number.htm).

You may have heard that New York handles clothing and footwear differently. They have their own rate table, Publication 718-C, "Sales and Use Tax rates on Clothing and Footwear," effective March 1, 2025. For questions about how an item is classified, consult the department's guidance or ask the department directly. Don't assume a piece of jewelry counts.

We're jewelers, not tax advisers. For how the rules apply to your own purchase, go to the Department of Taxation and Finance. That includes a ring bought from a seller outside New York and brought or shipped here. The department's publications cover both sales tax and use tax, as their titles say.

On its [publications page](https://www.tax.ny.gov/pubs_and_bulls/publications/sales/st_pubs_and_bulls_by_number.htm), the department also notes that changes in law, regulations or policy can affect a publication, and that publications "are accurate on the date issued." So check the live lookup rather than relying on an old receipt or a friend's figure.

## How to work out the tax on a ring

Once you have the right rate, the arithmetic is simple. Multiply the amount the tax applies to by the combined rate:

1. Find the combined rate for the address in the state's lookup.
2. Convert the fraction to a decimal: 8⅞% is 0.08875, 8⅝% is 0.08625, 8⅜% is 0.08375.
3. Multiply the amount the tax applies to by that decimal.

If you're checking an older purchase, the rate may have been different at the time. Earlier rates are in Publication 718-A, *Enactment and Effective Dates of Sales and Use Tax Rates*, listed in the department's [sales tax publications index](https://www.tax.ny.gov/pubs_and_bulls/publications/sales/st_pubs_and_bulls_by_number.htm).

Love & Carat's [import duty and taxes policy](/policies/customs) explains how we handle duty and taxes on an order. Orders ship insured and signed for, as described on our [shipping page](/policies/shipping), and we pay the import duty on orders delivered to the US. Don't assume a statement about import duty also answers your question about New York sales tax. Check the linked policy and your order details to see how each is shown.

**Duty is not sales tax:** Outside the US, duties or taxes may be collected on delivery when a stone crosses a border; check the applicable official guidance for your destination. State and local sales tax is set by New York's rules and rates. Keep the two separate when you compare quotes from different jewelers.

## The simplest way to pay less tax on a ring

If sales tax applies and the taxable amount falls with the stone's price, the tax falls too at the same rate. That's one more reason to pay for the grades your eye can see, not for differences that only show up on paper.

A few places where we'd hold back:

- **Clarity.** Once a stone is [eye-clean](/education/eye-clean), a higher clarity grade doesn't look different on the hand. If two certified stones look the same to you, compare their prices before paying extra for the higher grade.
- **Color.** In a yellow or rose gold setting, compare a slightly warmer stone with a whiter one; if they look alike to you once set, consider the lower-priced option.
- **Carat.** Compare a stone just below a round-number carat weight with one at that weight. If they look alike to you, choose the lower-priced one.

Where we wouldn't skimp is the [cut](/education/cut). Cut has a strong effect on a stone's sparkle, so judge how the stones actually look rather than relying on grades alone.

Compare GIA- or IGI-graded, laser-inscribed lab-grown diamonds for the look you want. If a lower-priced stone looks the same to you, choose it. For whether tax applies, check the department's guidance.

**If sales tax applies, a lower-priced stone that looks just as good can save you money on both the stone and the tax.**

If you're still choosing a shape and size, start with our [center stones for engagement rings](/). For the wider picture of buying here, our guide to [buying diamonds in New York City](/blog/buying-diamonds-in-new-york-city-guide) covers the rest.

**Before you pay:** Check the combined rate for the delivery address in the state's lookup, make sure the stone comes with a GIA or IGI report, and ask whether the price shown includes tax and duty. Those checks can help you spot questions before checkout.

## Frequently asked questions

**What is the NY sales tax rate?**

According to Publication 718, as of March 1, 2025, the state's own rate is 4%, and combined state and local rates in the table run from 7% to 8⅞% depending on the county or city. The department's lookup gives the rate for a specific address.

**What is the sales tax on an engagement ring in NYC?**

As of March 1, 2025, the combined state and city rate in New York City is 8⅞% (8.875%), according to Publication 718. How tax applies to a particular purchase is a question for the Department of Taxation and Finance, not your jeweler.

**How do I calculate NY sales tax?**

Multiply the amount the tax applies to by the combined rate for the location, written as a decimal: 8⅞% is 0.08875. Use the department's lookup to confirm the rate for an address.

**What purchases are exempt from NYC sales tax?**

The department's Quick Reference Guide for Taxable and Exempt Property and Services (TB-ST-740) is its overview of what is taxable and what is exempt. For a specific item or purchase, check that guide or ask the department directly.

**Do I have to pay tax on jewelry in New York?**

What is taxable is set by New York's sales and use tax rules, which the department summarizes in TB-ST-740 and Publication 750. Those are the pages to check for your own situation.