大家應該都知道在紐約市消費必須付兩個稅: 一個是紐約州稅，另一個是紐約市稅
紐約州的州消費稅自2010年10月份起至2011年3月底止取消原本衣服/鞋子類單件不超過$110的免稅優惠。所以從2010年10月起，在紐約市的消費不論金額多少都要加上紐約州4.375%的消費稅。
雖然說2011年4月1日起，紐約州政府小小豁免了單價$55元以下的衣服/鞋類不用課徵紐約州稅，但超過$55的商品將課4.375%的州稅政策仍將持續直到2012年3月31日止。
所以如果今天(2012/3/12)去採購，簡單來說:
衣服鞋子單價在$55下: 免州稅 & 市稅
衣服鞋子單價在$110下: 免紐約市稅，但仍須課徵紐約州稅4.375%
超過$110: 則需課徵紐約市稅4.5%+紐約州稅4.375% (也就是8.875%啦~)
好消息是原本$110以下免稅的時代又要回來了，也就是說自2012年4月1日起將恢復原來的$110以下都免州稅啦~~
最近想買些什麼，都先忍耐吧!!!!
需要詳細資料的人可以參考以下
What Goods and Services are Subject to This Tax?
New York City imposes sales tax on the sale or use of the following items in the City:
- Clothing and Footwear;
- Most tangible personal property (i.e. alcohol, furniture, electronics, etc.);
- Gas, electricity, refrigeration, steam, telephone, and telegraph services;
- Detective, cleaning, and maintenance services;
- Occupancy of hotel and motel rooms;
- Food and beverages sold by restaurants and caterers;
- Admission charges to places of amusement;
- Credit rating and credit reporting services;
- Beauty, barbering, hair restoring, manicures, pedicures, electrolysis, massage, tanning, tattooing and other, similar services;
- Weight control salons, health salons, gymnasiums, and similar establishments;
- Parking, garaging, or storing motor vehicles
Tax Rates Item 1 - clothing and footwear under $110 are exempt from New York City's 4.5% sales tax. Starting on April 1, 2011, clothing and footwear under $55 will be exempt from the entire sales tax. More information on the State Clothing and Footwear Sales Tax Exemption
Items 2-8 - the City sales tax rate is 4.5% (in addition to the New York State sales and use tax of 4% and the Metropolitan Commuter Transportation District surcharge of 0.375%), for a total Sales and Use tax of 8.875 percent.
Items 9 & 10 - the City sales tax rate is 4.5% on the service, there is no New York State sales tax. If products are purchased an 8.875% combined City and State tax will be charged. More information on Miscellaneous Personal Services and Related Sales More information on Health and Fitness Clubs
Item 11 - the City charges a 10.375% tax and an additional 8% surtax on parking, garaging, or storing motor vehicles in Manhattan. If you are a resident of Manhattan and own a motor vehicle registered in the same borough, you may be eligible for an exemption from the additional New York City 8% surtax on parking services there. For those who qualify, the tax will be at a rate of 10.375% instead of 18.375%. Read More
原文連結點這裡