Local Sales Tax Data, Reports and Resources

Office of the New York State Comptroller - Local Sales Tax Data, Reports and Resources
Data Tables, Visualizations, and Other Regularly Updated Content
Annual and Quarterly Reports

Local Sales Tax Collections Increase by Over 10 Percent in the Third Quarter of 2022

October 2022

Local government sales tax collections totaled nearly $5.7 billion and grew by 10.2%, or $529 million, in the third quarter of 2022 compared to the same period last year, mostly driven by double digit growth in New York City. However, local governments are contending with higher costs from inflation, which was 8.3% nationally. Adjusting for inflation, year-over-year growth in the value of sales tax revenue for the third quarter was 1.8%. | Regional Table [.xlsx]


Second Quarter 2022 Local Sales Tax Collections Increase 12 Percent

July 2022

Local government sales tax collections in New York State totaled over $5.5 billion in the second quarter of 2022, an increase of 12.2 percent, or nearly $604 million, compared to the same quarter last year. April and May collections grew by 15.7 percent and 16.7 percent, respectively, while June increased 6.5 percent, marking the first time since March 2021 the monthly year-over-year growth dipped below double-digits. New York City’s second quarter collections increased by 24.9%, up from relatively weak collections in April-June 2021, while growth for the counties and cities in the rest of the State slowed to 2.6% over the same period last year. Only a handful of counties saw more than 5 percent year-over-year growth in the second quarter and 31 counties experienced declines. | Regional Table [.xlsx]


First Quarter 2022 Local Sales Tax Collections Up 21 Percent

April 2022

Local government sales tax collections totaled nearly $5.2 billion in the first quarter of 2022, an increase of 21.1 percent, or $901 million, compared to the same quarter the previous year. This growth was at least partially driven by inflation, which hit a 40-year-high in March, most notably for gasoline, new and used cars, and household energy costs. Almost every county outside of New York City experienced double-digit growth in the first quarter. New York City’s collections grew by 28.5 percent and exceeded pre-pandemic levels for the second straight quarter after remaining below pre-pandemic levels for most of 2020 and 2021. The report notes that the recently enacted state budget eliminates county sales tax withholdings outside of New York City, and also provides for a partial suspension of certain state taxes on gasoline from June to December 2022. | Regional Table [.xlsx]


2021 Local Sales Taxes Grew by Over 19 Percent; Exceeded Pre-Pandemic Levels

February 2022

New York State local government sales tax collections totaled $19.6 billion in 2021, an increase of 19.1 percent, or $3.1 billion, compared to the previous year. This was the highest annual jump on record after a historic low in 2020 when local sales tax collections declined by 10 percent. The report examines the many factors that drove sales tax growth in 2021, including inflation, along with the difference in sales tax recovery between New York City and the rest of the State. The report also analyzes the pandemic’s impact on consumer spending, particularly as it pertains to the local taxable sales and purchases for the State’s key sectors, such as retail trade and accommodation and food services. | Regional Table [.xlsx]


Third Quarter 2021 Local Sales Taxes Up 20 Percent; New York City Collections Near 2019 Pre-Pandemic Levels

October 2021

Local government sales tax collections totaled nearly $5.2 billion in the third quarter of 2021, up $861 million (20 percent) compared to the same period last year. Every region in the State, including New York City, experienced robust growth in sales tax revenue. When compared to pre-pandemic levels, statewide local collections grew by 8.6 percent ($409 million) this past quarter over the same period in 2019. In fact, the third quarter marked the fifth quarter in a row that county and city sales tax receipts outside of New York City met or exceeded 2019 pre-pandemic levels for the same period. New York City collections have been recovering more slowly since the second quarter of 2020, but its sales tax revenue has nearly reached pre-pandemic levels. | Regional Table [.xlsx]


2nd Quarter 2021 Local Sales Taxes Surge 49.2 Percent; Strong Even Compared to Pre-Pandemic Period

July 2021

Local sales tax collections in New York State grew by 49.2 percent, or just over $1.6 billion, in the second quarter of 2021 compared to the same period last year, a dramatic increase from last year’s weak collections during the first wave of the COVID-19 pandemic. Even so, when compared to pre-pandemic levels, the second quarter of 2021 was still strong – up 8.7 percent, or $396 million, above the same period in 2019. In addition, the first full "sales tax year" for which both the State’s economic nexus policy and marketplace provision were in effect generated an estimated $686 million in local sales tax revenue from March 2020 through February 2021. Of that total, $431 million was from sales made outside of New York City and $255 million by sales made inside the City. | Regional Table [.xlsx]


First Quarter 2021 Local Sales Taxes Down 3.9 Percent; New York City Declines While the Rest of the State Grows

April 2021

Local government sales tax collections declined by 3.9 percent, or $173 million, in the first quarter of 2021 compared to the same period last year. This is the fourth quarter in a row that collections have dropped year-over-year. However, it is an improvement over the past three quarters. Collections in every region of the State outside of New York City increased over the first quarter of 2020, ranging from 2.4 percent in the Southern Tier to 9.8 percent in the North Country. New York City’s collections decreased by 13.2 percent in the first quarter, which nevertheless represents an improvement compared to the declines in the previous three quarters. During the past 12 months, statewide local collections have dropped by 11.8 percent or $2.2 billion. | Regional Table [.xlsx]


Local Sales Tax Collections Decline by 10 Percent in 2020, With Major Shifts in Consumer Spending

February 2021

New York State local sales tax collections declined by 10 percent (or $1.8 billion) in 2020 compared to 2019, due to the economic impact of the COVID-19 global pandemic. New York City, which was hit earliest and hardest by the pandemic, saw its collections decline by 18.7 percent in 2020, while counties outside the City saw an average drop of only -0.9 percent. The pandemic also caused a dramatic shift in consumer spending during the spring and summer months. One change was a significant increase in online purchases. Meanwhile, the state’s recent ability to tax sales made by smaller out-of-state sellers to New York residents – referred to as “marketplace and nexus vendors” – bolstered local sales tax collections. | Regional Table [.xlsx]


Third Quarter 2020 Local Sales Tax Collections Down 9.5 Percent; New York City’s Decline Offsets Uptick in the Rest of State

October 2020

Statewide local sales tax collections in the third quarter of 2020 declined by 9.5 percent, or $452 million, over the same quarter in 2019. This decrease, while alarming in a typical year, was still a marked improvement from the 27.1 percent drop in the second quarter, which reflected the peak of the economic impact to date from the COVID-19 pandemic. New York City’s steep decline of nearly 22 percent in sales tax revenue was the main driver behind the overall drop in local government collections in the third quarter. Nearly every other region of the state saw at least some increase over the third quarter of 2019, although these increases were not as strong as in the pre-COVID first quarter. | Regional Table [.xlsx]


Second Quarter Local Sales Tax Collections Down Significantly; June Collections Improve for Most Regions

July 2020

Sales tax revenue for local governments in the second quarter of 2020 totaled $3.3 billion, a decline of $1.2 billion compared to the same period last year. The second quarter drop came after a 4.6 percent increase in first quarter collections, the strength of which was partly due to better collection of taxes on internet sales from small, out-of-state merchants. However, within the second quarter, collections for the month of June showed some improvement in most regions with many upstate counties experiencing year-over-year growth. | Monthly and Quarterly Local Sales Tax Collections by Region [.xlsx]


Local Sales Tax Growth Strong in First Quarter of 2020 Prior to Global Pandemic

April 2020

New York State local sales tax collections in the first quarter (January-March) of 2020 totaled $4.4 billion. This was an increase of 4.6 percent over the same period last year, mostly reflecting sales made before the statewide implementation of business and office closures and social distancing policies in reaction to the COVID-19 pandemic.

Understanding Local Sales Tax

Understanding Local Sales Tax in New York State

October 2020

New York State imposes a "general sales tax" at a single rate on most goods and some services. Counties and cities can impose their own local sales tax in addition to the State rate. Local sales tax revenue is a major part of local government finances, amounting to $16.9 billion in 2019. This report is an update to the Office of the State Comptroller’s March 2015 publication on local government sales taxes in New York State. | Local Sales Tax Sharing Interactive Map