# Buffalo, NY Sales Tax Rate (2026)

Canonical: https://trykintsugi.com/sales-tax-guides/usa/new-york/buffalo
Published: 2026-09-01

The combined sales tax rate in Buffalo, NY is 8.75% as of September 2026: 4% state and 4.75% county.

| Component | Rate |
| --- | --- |
| State | 4% |
| County | 4.75% |
| City | 0% |
| Special district | 0% |
| **Combined** | **8.75%** |

Source: Kintsugi's rate table, as of September 2026. Official rates: [New York DTF — Sales Tax Rates](https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/sales_tax_rates_additional_sales_taxes_and_fees.htm).

## Buffalo sales tax rates by ZIP code

| ZIP | County | Combined rate |
| --- | --- | --- |
| 14201 | Erie County | 8.75% |
| 14202 | Erie County | 8.75% |
| 14203 | Erie County | 8.75% |
| 14204 | Erie County | 8.75% |
| 14205 | Erie County | 8.75% |
| 14206 | Erie County | 8.75% |
| 14207 | Erie County | 8.75% |
| 14208 | Erie County | 8.75% |
| 14209 | Erie County | 8.75% |
| 14210 | Erie County | 8.75% |
| 14211 | Erie County | 8.75% |
| 14212 | Erie County | 8.75% |
| 14213 | Erie County | 8.75% |
| 14214 | Erie County | 8.75% |
| 14215 | Erie County | 8.75% |
| 14216 | Erie County | 8.75% |
| 14217 | Erie County | 8.75% |
| 14218 | Erie County | 8.75% |
| 14219 | Erie County | 8.75% |
| 14220 | Erie County | 8.75% |
| 14221 | Erie County | 8.75% |
| 14222 | Erie County | 8.75% |
| 14223 | Erie County | 8.75% |
| 14224 | Erie County | 8.75% |
| 14225 | Erie County | 8.75% |
| 14226 | Erie County | 8.75% |
| 14227 | Erie County | 8.75% |
| 14228 | Erie County | 8.75% |
| 14231 | Erie County | 8.75% |
| 14233 | Erie County | 8.75% |
| 14240 | Erie County | 8.75% |
| 14241 | Erie County | 8.75% |
| 14260 | Erie County | 8.75% |
| 14261 | Erie County | 8.75% |
| 14263 | Erie County | 8.75% |
| 14264 | Erie County | 8.75% |
| 14265 | Erie County | 8.75% |
| 14267 | Erie County | 8.75% |
| 14269 | Erie County | 8.75% |
| 14270 | Erie County | 8.75% |
| 14272 | Erie County | 8.75% |
| 14273 | Erie County | 8.75% |
| 14276 | Erie County | 8.75% |
| 14280 | Erie County | 8.75% |

## Selling into Buffalo: New York rules

- **What's taxable:** At the state level, SaaS is taxable, clothing is partly taxable, groceries are exempt and digital goods are exempt.
- **Economic nexus:** New York has economic nexus only when you exceed both $500,000 in receipts from sales of tangible personal property delivered into the state and more than 100 sales transactions, measured over the preceding four sales-tax quarters. Because New York uses an "and" test, crossing just one threshold does not create nexus.
- **Filing:** New York assigns annual, quarterly, or part-quarterly (monthly) filing based on taxable receipts. Most businesses file quarterly.

More in the [New York sales tax guide](/sales-tax-guides/usa/new-york).

## Frequently asked questions

### What is the sales tax rate in Buffalo, NY?

The combined sales tax rate in Buffalo, NY is 8.75% as of September 2026: 4% state and 4.75% county.

### Why do sales tax rates differ by ZIP code in Buffalo?

In Buffalo they don't: all 44 ZIP codes with a Buffalo mailing address carry 8.75%. Local taxes still follow jurisdiction boundaries rather than ZIP codes, so rate each sale by its delivery address.

### Do I need to collect Buffalo sales tax if I'm based out of state?

Only once you have nexus in New York. New York has economic nexus only when you exceed both $500,000 in receipts from sales of tangible personal property delivered into the state and more than 100 sales transactions, measured over the preceding four sales-tax quarters. Because New York uses an "and" test, crossing just one threshold does not create nexus. After you register, you collect New York sales tax on taxable sales delivered to Buffalo.

### What does New York tax?

At the state level, SaaS is taxable, clothing is partly taxable, groceries are exempt and digital goods are exempt. The New York sales tax guide covers exemptions and local exceptions.