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New York Sales Tax Changes, December 2015

  • Oct 30, 2015 | Gail Cole

 New York: Local sales tax rate change, December 2015.

The local sales and use tax rate in Jefferson County, New York, will increase from 7¾% to 8%. The new rate applies to all taxable sales, services, deliveries and uses in Jefferson County.

A number of situations call for clarification, including but not limited to the following:

  • Admissions: Tickets purchased and delivered to the consumer before December 1, 2015, should be taxed at the lower rate of 7¾%, even for events occurring on or after December 1.
  • Hotel Occupancy: All taxable daily rentals occurring before December 1 should be taxed at the lower rate of 7¾%. The rate for rentals charged on a weekly, monthly, quarterly or annual basis should be prorated.
  • Layaway sales: Apply the lower rate only if both of the following conditions are met (if not, apply the new rate):
    • A written agreement was made prior to August 1, 2015 and the item sold was segregated from other similar items.
    • The purchaser paid at least 10% of the sales price before December 1, 2015.
  • Social and athletic club dues: Dues for periods beginning before December 1, 2015 should be taxed at the lower rate. The higher rate applies to billing periods beginning on or after December 1.

For additional information, please see New York Department of Taxation and Finance notice ST-15-4.

Accurate local sales tax rates for all states are available on this free sales tax rate map.

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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
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.