The sales tax rate in East Hampton is 8.75 percent on most purchases. That figure went up in March 2025 when Suffolk County raised its local share, so older receipts and online quotes often show a lower number. The rate is the same in every hamlet and village within the town, and it applies to tangible goods, prepared meals, short-term lodging, and a specific list of services.
How the 8.75 Percent Breaks Down
Three taxing authorities stack to reach the total you see at the register:
- New York State: 4 percent on retail sales of tangible goods and certain services under Tax Law Section 1105.1New York State Senate. New York Tax Law 1105 – Imposition of Sales Tax
- Suffolk County: 4.375 percent, up from 4.25 percent effective March 1, 2025.2New York State Department of Taxation and Finance. Suffolk County Sales and Use Tax Rate Change
- Metropolitan Commuter Transportation District: 0.375 percent, because Suffolk County sits inside the MCTD.3New York State Department of Taxation and Finance. Sales Tax Rates, Additional Sales Taxes, and Fees
The merchant collects all three as a single charge and sends the money to the state, which then distributes the local shares.
What You Pay Tax On
New York taxes physical goods sold at retail unless a specific exemption applies. That covers the obvious items — electronics, furniture, jewelry, vehicles — and reaches into some categories buyers often miss.4New York State Department of Taxation and Finance. Quick Reference Guide for Taxable and Exempt Property and Services
Restaurant Meals and Prepared Food
Any food or drink sold by a restaurant, caterer, or food truck is taxable, whether you eat in or take it home. Heated food from a deli or grocery counter is taxable too. The line matters most at markets that sell both prepared items and raw groceries.1New York State Senate. New York Tax Law 1105 – Imposition of Sales Tax
Services
Not every service is taxed in New York, but a defined list is. Repair, maintenance, and installation work on personal property all carry the 8.75 percent rate, as do landscaping, interior decorating, and certain protective and detective services. If the statute does not name a service, it is not taxed.5New York State Department of Taxation and Finance. Sales and Use Tax – Tax Expenditure Estimates
Software
Prewritten software is taxable regardless of how you receive it: a boxed program, a download, or a cloud subscription all trigger the rate. Custom software built to your specifications is exempt.6New York State Department of Taxation and Finance. Computer Software Other digital downloads like music, ebooks, and videos are generally not subject to sales tax in New York.
Shipping Charges
When the seller charges you for shipping on a taxable item, that charge is taxable too. On a mixed order of taxable and nontaxable goods, the seller can split the shipping charge between the two, but only if the split is shown on the invoice. One lump shipping charge on a mixed order is taxed in full.7New York State Department of Taxation and Finance. Shipping and Delivery Charges Delivery you arrange yourself and pay for separately through a carrier is not taxed, because it counts as a transportation service.
Hotels and Short-Term Rentals
Lodging is one of the biggest tax items in East Hampton because of the summer rental market. Hotel rooms, vacation homes, and other short-term stays are subject to the full 8.75 percent sales tax on the room charge. The tax applies to any stay shorter than 90 consecutive days. Once a guest hits day 90, they become a “permanent resident” for tax purposes, and the operator must stop collecting and refund the tax already charged.8Legal Information Institute. N.Y. Comp. Codes R. and Regs. Tit. 20 Section 527.9 – Hotel Occupancy
Since March 2025, platforms like Airbnb and Vrbo are required to collect state and local sales tax on bookings.4New York State Department of Taxation and Finance. Quick Reference Guide for Taxable and Exempt Property and Services On top of the sales tax, Suffolk County imposes a separate hotel and motel occupancy tax of 5.5 percent on the per-night charge. Combined, short-term lodging in East Hampton carries over 14 percent in taxes.
What Is Exempt
Groceries and Essentials
Food sold for home consumption is exempt. That covers produce, dairy, bread, meat, and most grocery-aisle items. The exemption disappears the moment food is heated, prepared for immediate eating, or sold with utensils. Candy, soft drinks, and fruit drinks with less than 70 percent juice are taxable even when sold alongside groceries.9New York State Senate. New York Tax Law 1115 – Exemptions From Sales and Use Taxes Prescription drugs, prosthetic devices, hearing aids, eyeglasses, newspapers, and periodicals are also fully exempt.
Clothing and Footwear Under $110
This one trips people up because the exemption is only partial. Clothing and footwear priced below $110 per item are exempt from the state’s 4 percent, but Suffolk County has not extended the exemption to its local tax. You still pay 4.375 percent county tax plus 0.375 percent MCTD, for a total of 4.75 percent on qualifying apparel.10New York State Department of Taxation and Finance. Clothing and Footwear Exemption2New York State Department of Taxation and Finance. Suffolk County Sales and Use Tax Rate Change Any single item priced at $110 or above is taxed at the full 8.75 percent. The threshold is per item, not per transaction, so three $80 shirts in one purchase each qualify.
Online and Out-of-State Purchases
If you buy something online or out of state and the seller does not charge New York sales tax, you owe use tax at the same 8.75 percent rate. Report it on your state income tax return.11New York State Department of Taxation and Finance. Sales and Use Tax Large platforms like Amazon already collect the tax at checkout, but smaller out-of-state vendors sometimes do not, which leaves the obligation on the buyer.
If You Sell in East Hampton
Anyone making taxable sales in East Hampton must register for a Certificate of Authority before the first sale, through the New York Business Express portal. This applies to permanent shops, seasonal businesses, and even one-day craft fair sellers.12New York State Department of Taxation and Finance. Register as a Sales Tax Vendor
Filing frequency depends on volume. Businesses with $3,000 or less in annual tax due file annually. Most file quarterly. Once taxable receipts hit $300,000 in any quarter, the state moves you to monthly filing.13New York State Department of Taxation and Finance. Filing Requirements for Sales and Use Tax Returns Returns go through the state’s Sales Tax Web File system, and electronic filing is required for most vendors.14New York State Department of Taxation and Finance. File Online With Sales Tax Web File
Late filing is punished aggressively. Under Tax Law Section 1145, a late filer owes 10 percent of the tax due for the first month, plus 1 percent for each additional month, up to a 30 percent cap. A return more than 60 days overdue carries a minimum penalty of the lesser of $100 or 100 percent of the unpaid tax. A registered vendor who files nothing at all still owes at least $50 per missed return. Interest compounds at 14.5 percent per year or the rate the Tax Commissioner sets, whichever is higher.15New York State Senate. New York Tax Law 1145 – Penalties and Interest The state treats collected-but-unremitted sales tax especially seriously because the money was never the business’s to keep.