Minimum Sales Rate Tax for 2024
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| Minimum combined sales tax rate value | 8% | Column content | Column content | Column content | Column content |
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| Economic sales nexus threshold | $500,000 | Column content | Column content | Column content | Column content |
| Transactions threshold | 100 | Column content | Column content | Column content | Column content |
| Sales tax return filing due date | Due on the 20th of the month following the reporting | Column content | Column content | Column content | Column content |
The base state sales tax rate in New York State is 4%, but since the city-specific tax rate is 0% and the Monroe County tax rate is 4%, the minimum sales tax rate for Rochester is 8%.
How to calculate your sales tax rate
Use our online sales tax calculator to determine the combined state and local sales tax rate for each location where you have a physical or economic nexus. Just enter your state and ZIP code to get your sales tax rate.
Looking for help calculating your sales tax? Contact us today to book a free consultation!
What is nexus?
In Rochester, businesses must understand “nexus” to determine their tax obligations. Nexus refers to the connection that requires a business to collect sales tax in a state. This concept became even more important after the U.S. Supreme Court’s decision in South Dakota v. Wayfair, Inc., which allowed states to require sales tax collection based on economic activity rather than just a physical presence.
Specific sales tax rules for Rochester
An extra 6% state-only sales or use tax applies to short-term rentals of passenger cars within New York State or rented outside the state for use in New York. Additionally, a 5% sales tax is levied on entertainment and information services provided by telecommunications companies. A supplemental sales tax of 20% is also applied to retail sales of vapor products sold in New York.
Services
Generally not taxable in Rochester unless related to tangible personal property, in which case they are taxable.
Goods
Most items like appliances, cars, and electronics are taxable.
Clothing
Items under $110 are exempt; those $110 and over are taxable.
Electronics
Taxable.
SaaS
Generally taxable.
Digital Products
Taxable when sold physically, exempt when delivered electronically.
Software
Prewritten software delivered electronically is taxable.
Freight/Shipping
Shipping charges for taxable items are included in the sales tax total.
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