New York: Local Sales Tax Rate Changes, September 2015
- Aug 11, 2015 | Gail Cole
Sales and use tax in the City of Yonkers, New York, will increase from 8⅜% to 8⅞%, effective September 1, 2015. The higher rate will apply to all taxable sales, including deliveries, hotel occupancy, services, and use.
- Admissions: Sales of admissions to events occurring on or after September 1 should be taxed at the new rate unless the tickets were sold and delivered to the person attending the event prior to September 1, 2015.
- Hotel occupancy: For hotel occupancy, taxable daily rentals occurring prior to September 1 should be taxed at the lower rate while all taxable daily rentals on or after September 1 should be taxed at the higher rate. The rate should be prorated in the event of a multiple-night stay spanning the rate change.
- Layaway: The higher rate should be applied to layaway sales unless both of the following are true:
- A written agreement was made and the item sold was pulled from regular inventory prior to May 1, 2015.
- The purchaser has paid at least 10% of the sales price before September 1, 2015.
- Social and athletic club dues: All dues for periods beginning prior to September 1 should be taxed at the lower rate. All dues for periods beginning on or after September 1 should be taxed at the new rate.
New York Department of Taxation and Finance.