New York: Sales Tax Handbook

New York:

Are Occasional Sales subject to sales tax?

While New York's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of occasional sales in New York, including motor vehicles. To learn more, see a full list of taxable and tax-exempt items in New York.

General Occasional Sales

EXEMPT

In the state of New York, the exemption only applies to first 600 dollars of receipts from such sales in calendar year.

Motor Vehicles

TAXABLE

In the state of New York, the exemptions may apply for certain family and/or corporate transfers and sales.

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