Most counties in New York State share a portion of their local sales tax revenue with cities, towns, villages and, in a few instances, school districts within their borders. These sales tax allocations are made in accordance with statute or pursuant to sharing agreements between the county and its city or cities.

Provided below is an interactive visualization that includes a thematic map highlighting the share of sales tax revenue that counties allocate to other local governments (based on the self-reported annual financial data submitted to the Office of the New York State Comptroller). Clicking on a county displays a summary of its most current sharing arrangement, as provided by county officials in our most recent annual questionnaire. Also provided for each county is the local tax rate, as well as what cities are within its borders and whether any of them “pre-empt,” or impose a general sales tax within their boundaries, rather than receive a share of the county’s sales tax collections.

For more detailed information on local sales tax sharing in New York State, including why counties may or may not share with other local governments, see the Office of the New York State Comptroller’s 2020 update on Understanding Local Government Sales Tax in New York State.