Nassau County, New YorkSales Tax 2026

Nassau County, located in Southeastern New York, has a minimum combined sales tax rate of 8.625%.

The total sales tax rate in Nassau County includes the New York state tax and the district’s sales tax rates. Certain jurisdictions levy special district taxes. The table below provides a breakdown of the sales tax rate by jurisdiction.

Combined Sales Tax Rate	8.625%
New York	4.00%
Nassau County	4.25%
Metropolitan Transportation Authority (MTA)	0.375%
City + Districts Range	0.000%

Nassau County Sales Tax Calculator

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The TaxHero sales tax calculator provides a combined sales tax rate based on a full address lookup. A complete address ensures precision since ZIP codes may cross different tax jurisdictions. Results are for reference and may need additional context for compliance. Contact us today for a demo and learn how TaxHero can support your business.

Who Needs to Collect Sales Tax in Nassau County, New York?+

Historically known as the “Gold Coast,” Nassau County is more than just a goldmine for beautiful tourist spots and highly rated public schools. It’s also consistently ranked in the Top 10 highest-income counties in the United States.

As a brilliant source of business opportunities, Nassau County requires many businesses to know when they need to start collecting sales tax in New York.

In Nassau County, businesses are required to collect sales tax if they have a sales tax nexus in New York and sell to Nassau County residents. This rule applies whether you are selling remotely or have a physical location within New York.

What Creates Sales Tax Nexus in Nassau County, New York?+

A sales tax nexus is created based on your business’s significant presence in a state. Two types of sales tax nexus determine your business’s presence in a state: physical nexus and economic nexus.

Physical Nexus

A physical nexus is established by having a substantial physical presence or engaging in enough taxable sales activities within a state. Several factors determine a physical nexus in New York.

Physical Location: This means having an office, a place for distribution, sales, or showcasing products, a warehouse or storage facility, or any other place where you conduct business.
Inventory in the State: This applies to situations where you store products within the state, whether it’s done via a third-party fulfillment center or 3PL (such as Amazon FBA) or an online marketplace.
Business Representatives: Having employees, independent contractors, agents, or other representatives operating within the state on your behalf.
Vehicle Sales or Deliveries: Using your vehicle to sell and deliver taxable items to New York residents at least 12 times a year establishes a physical nexus.
Advertisements or Solicitations: Generally, making taxable sales to New York residents through advertisements or solicitations qualifies your business for a physical nexus.
Affiliate Nexus or Click-through Nexus: You are considered to have a business presence in New York if you sell parallel products under a similar name as your affiliate partner in the state and pay them a commission on sales. This rule applies if your total sales in New York exceed $10,000 over the previous four quarterly periods.
Presence at Trade Show: Occasionally, selling taxable items at New York trade shows may trigger a physical nexus for your business. However, simply attending events or trade shows without selling any taxable items generally does not create a physical nexus.

NOTE: For clarification, your nexus is based on your statewide sales. Therefore, counting only your sales within Nassau County would result in an inaccurate threshold count. To stay fully compliant, make sure you’re aware of your nexus no matter where you sell in the state.

Economic Nexus

Economic nexus is established based on two common factors. First is your business’s total sales revenue, and second is the number of transactions you’ve had within the state. In New York, the economic nexus threshold is:

$500,000 in gross revenue and
100 transactions in the previous or current calendar year’s sales

Note that this means you must meet both thresholds before an economic nexus is established in New York. Thus, if you only have 100 transactions but haven’t reached the $500,000 gross revenue threshold, you still aren’t liable for sales tax obligations.

To read a comprehensive list of all sales tax rules in New York, you may read the state’s Technical Memorandum TSB-M-19(4)S.

What are Taxable and Non-Taxable Products in Nassau County, New York?+

Every state has different rules regarding the taxability of goods and services. In Nassau County, New York, a variety of goods are subject to sales tax, and a few are exempt. Check the table below for reference:

PRODUCT	TAXABLE	EXEMPT
Tangible Products	Clothing – Nassau County’s local sales tax applies to sales of clothing. Jewelry Furniture Cosmetics Electronics Home Goods Prepared Food – sales of prepared, heated, and packaged food for consumption, including sandwiches and candies	Groceries – food and food products sold by food stores, including dietary food, are generally exempt. However, some food items are still subject to sales tax in New York. Diapers Prescription Medications Feminine Hygiene Products Medical Devices and Supplies for Home Use Some items used to make or repair clothing Qualified construction equipment purchased during the construction phase of a new project or expansion
Services	A variety of service-based transactions are taxable in Nassau County, New York. Here are a few examples: Cleaning Services Maintenance and Repair Telephone or Television Services Protective and Detective Services Hotel and Short-term Rentals	Some services are exempt from sales tax in Nassau County, New York, such as: Shoe Repairs Laundry and Dry Cleaning Veterinary Medical Services Prosthetic Aid and Devices Services Tractors, trailers, semi-trailers, and related services Manufacturing Services for Machinery, Equipment, or Utilities, including Fuel Certain Residential Energy Sources and Services Services for Agricultural or Commercial Horse Boarding
SaaS and Digital Products	SaaS is generally taxable in New York, as it is considered equivalent to tangible personal property. This also applies to certain digital goods, such as prewritten software, when delivered electronically.	E-Books Mobile Apps Downloadable Video Content Electronic News and Periodicals
Shipping and Handling	Shipping and Handling charges are generally taxable in New York. Nassau County does not have any local exemptions.	Shipping and Handling charges in New York are non-taxable if the following conditions are met: The item or service being delivered is exempt from sales tax If a non-taxable item is shipped with a taxable item, the shipping and handling charges must be listed separately on the invoice based on the taxable and non-taxable items. The charges must be allocated fairly between the taxable and non-taxable products in the invoice.

For in-depth guidance on taxabilities and exemptions on goods and services, read The Ultimate Guide to Sales Tax in New York.

How to Get a Sales Tax Permit in Nassau County, New York?+

Once you’ve established a sales tax nexus in Nassau County, New York, your next step is to make sure you stay compliant by registering your business for a sales tax permit, also known as a seller’s permit or a business license in other states.

NOTE: In New York, a sales tax permit is specifically referred to as a “Certificate of Authority.”

To get a sales tax permit in Nassau County, follow our step-by-step guide:

Step 1: Prepare the following required information and documents:
- Business Identification Information: Legal business name, physical address, mailing address
- Business Entity Structure (i.e., sole proprietorship, partnership, Subchapter S Corp., corporation, LLC, etc.)
- Federal Employer Identification Number (EIN or FEIN)
- Name, Address, SSN, Ownership Percentage, and Primary Business Duties of owners, partners, or officers
- Before applying, use Form DTF-17.1, Business Contact, and Responsible Person Questionnaire, to obtain the information required for each responsible party, including owners, partners, or officers of the business. Retain a copy of the questionnaire for your records for each person
- Business Activity Details: Date & State of Incorporation, start date with the state of New York (nexus start date), Estimated Monthly Sales Tax Liability in New York
- Tax Preparer Information (if applicable): (address, phone number, and preparer’s federal EIN)
- NAICS Code
Step 2: Now, go to the BusinessExpress.ny.gov website and then create an account.
Step 3: Select “I Need a NY.GOV ID” and then click the option that says “Register Here”
Step 4: Follow the prompts until your registration process is complete.
Step 5: After creating your profile, go back to the login page and choose “I have a NY.GOV ID,” then proceed to enter your username and password.
Step 6: Once logged in, select “Get Started” to begin the registration process for your New York sales tax permit.
Step 7: Complete the required fields and then submit your registration.

After receiving your New York sales tax permit, you must keep it displayed at all times in your business’s physical locations.

Renewal is generally not required, as your permit stays valid as long as your business exists without major changes in ownership and structure. In case you need to renew your permit, the New York Department of Taxation and Finance typically sends a notification letter to inform you.

How Do You File and Remit Sales Tax in Nassau County, New York?+

After registering your business in Nassau County, New York, your next step is to file and remit sales tax returns on time. But before filing your sales tax returns, you must know the filing schedule assigned to you by the state.

To begin filing and remitting your sales tax returns in New York, follow our step-by-step guide:

Step 1: Prepare your ecommerce sales tax data (e.g., Taxes Report from Shopify)
Step 2: Go to the New York Sales Tax Web File Portal website and then log in using your NY.Gov account credentials.
Step 3: On your dashboard, click “Tax Online Services” and then locate the “Filings and Payments” section on the Account Summary page.
Step 4: Under the “Filings” section, click “File Return.” After that, select “Start a New Return” in the new window.
Step 5: Now, begin filling out the required fields and then enter all data based on your sales tax report.
Step 6: Finally, enter your bank information to make a payment for your return.
Step 7: Review all the submitted information carefully before finalizing your return, and then click “Submit.”
Step 8: Lastly, keep a copy of the payment and confirmation page as proof of successful submission and for recordkeeping purposes.

NOTE: In general, late filings result in penalties and fees. Always stay on schedule to avoid any unwanted fines.

Monthly and quarterly filers can claim a vendor collection credit for filing on or before the due date. Currently, the allowed discount is 5% of the amount due. However, it is capped at $200 per return period.

Nassau County Industrial Development Agency Contact Information+

State: New York State Department of Taxation and Finance
City: Nassau County Industrial Development Agency
Contact: 516-571-1945, info@nassauida.org

City Sales Tax Rates in Nassau County, NY+

Garden City

Glen Clove

Hempstead

North Hempstead

Oyster Bay

Popular ZIP codes in Nassau County, New York+

11040 11520 11550 11554 11561 11580 11590 11756 11758 11801

Frequently Asked Questions+

1. Is NY sales tax 8%?

No, New York’s sales tax is not 8%. New York’s state sales tax rate is 4%. Meanwhile, the combined sales tax rate for New York ranges from 4.000% to 8.875%.

2. What is the sales tax in Long Island NY?

The sales tax rate depends on the county, as Long Island is split between 2 counties: Suffolk and Nassau. In Suffolk County, NY, the combined sales tax rate for Long Island is 8.75%. In Nassau County, NY, the combined sales tax rate for Long Island is 8.625%.

3. Do all NY counties have the same sales tax?

No, counties in New York have varying sales tax rates. While the state’s base sales tax of 4.00% applies to all counties, every county has the option to add its own local and district taxes, resulting in different sales tax rates across the state.

Having Trouble Navigating Nassau County, New York Sales Tax?

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