NYC sales tax rate is a total of 8.875% comprising of 4% New York State tax, 4.5% NYC tax and 0.375% MCTD surcharge. This rate is charged on the majority of goods and services which are bought in the city. Unprepared food, medical devices, and prescription drugs are some of the exempt items. It is a tax which businesses are supposed to collect at the point of sale and pay to the state. This mixed rate applies to both tourists and residents when they shop or dine in New York City.