New York State Sales and Use Tax Update: Westchester County Tax Rate Changes

Sales and Use tax rate changes have been implemented in Westchester County (except Mount Vernon, New Rochelle and White Plains) which had a tax rate of 7 3/8% through July 31, 2019. Now, all of Westchester will be taxed at 8 3/8% (except Yonkers which will continue to be taxed at 8 7/8%).  Sales tax is a destination tax which means the applicable rate is the rate where the products are shipped.

In addition, the sales tax return covering the quarter June 1, 2019 through August 31, 2019, will contain a double set of entry lines for each of the rates affected by this increase: one to report sales and uses occurring from June 1 through July 31, and one to report sales and uses occurring from August 1 through August 31.

If you would like to learn more about how these changes may impact your business, please contact a Sax advisor at (973) 472-6250, or contact our firm’s in-house advisors on sales and use tax and state tax nexus, Peggy Tilles ([email protected]) or Mathew Giordano ([email protected]).