The default sales tax rate in New York is 7%, of which 4% is levied by the state.
As of 2012, all but five counties in New York charge a higher sales tax rate than the default.[125] The combined sales tax in Utica, for example, is 8.75%. In New York City, total sales tax is 8.875%, which includes 0.375% charged in the Metropolitan Commuter Transportation District (MCTD).