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New York: Local Sales Tax Rate Changes, September 2015


 New sales tax rate coming to Yonkers, New York.

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.

Fine print

  • 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.

Photo credit


Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.