New York Amazon Sales Tax
New York enforces marketplace facilitator law since June 2019. Amazon collects all New York sales tax automatically.
Overview
New York's marketplace facilitator law took effect June 1, 2019. The state base rate is 4%, with local jurisdictions adding up to 4.875% on top — New York City's combined rate is 8.875%, one of the higher rates in the country. Amazon collects and remits New York sales tax automatically on every order.
For FBA sellers, New York is straightforward: Amazon handles all New York collection, you have no registration obligation when 100% of your New York sales flow through Amazon. New York's economic nexus threshold for non-marketplace sellers is $500,000/year and 100 transactions, both required.
What FBA sellers still need to know
No registration for Amazon-only sellers. Direct sellers need registration above $500K AND 100 transactions.
This content is educational and not legal or tax advice. Sales tax law changes frequently and is jurisdiction-specific. Always verify with a qualified tax professional and the state revenue department before making compliance decisions.
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