# Jefferson County, NY Sales Tax Rate (2026)

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

The most common combined sales tax rate in Jefferson County, NY is 8% as of September 2026: 4% state and 4% county. All 40 ZIP codes in Jefferson County carry that rate. New York's state rate is 4%, so local taxes add 4% here.

| Component | Rate |
| --- | --- |
| State | 4% |
| County | 4% |
| City | 0% |
| Special district | 0% |
| **Combined** | **8%** |

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).

## Sales tax rates by place in Jefferson County

| Place | Combined rate | ZIP codes |
| --- | --- | --- |
| Watertown | 8% | 2 |
| Adams | 8% | 1 |
| Adams Center | 8% | 1 |
| Alexandria Bay | 8% | 1 |
| Antwerp | 8% | 1 |
| Belleville | 8% | 1 |
| Black River | 8% | 1 |
| Brownville | 8% | 1 |
| Calcium | 8% | 1 |
| Cape Vincent | 8% | 1 |
| Carthage | 8% | 1 |
| Chaumont | 8% | 1 |
| Clayton | 8% | 1 |
| Deferiet | 8% | 1 |
| Depauville | 8% | 1 |
| Dexter | 8% | 1 |
| Ellisburg | 8% | 1 |
| Evans Mills | 8% | 1 |
| Felts Mills | 8% | 1 |
| Fishers Landing | 8% | 1 |
| Fort Drum | 8% | 1 |
| Great Bend | 8% | 1 |
| Henderson | 8% | 1 |
| Henderson Harbor | 8% | 1 |
| La Fargeville | 8% | 1 |
| Limerick | 8% | 1 |
| Lorraine | 8% | 1 |
| Mannsville | 8% | 1 |
| Oxbow | 8% | 1 |
| Philadelphia | 8% | 1 |
| Pierrepont Manor | 8% | 1 |
| Plessis | 8% | 1 |
| Redwood | 8% | 1 |
| Rodman | 8% | 1 |
| Sackets Harbor | 8% | 1 |
| Theresa | 8% | 1 |
| Thousand Island Park | 8% | 1 |
| Three Mile Bay | 8% | 1 |
| Wellesley Island | 8% | 1 |

## Jefferson County sales tax rates by ZIP code

| ZIP | Combined rate |
| --- | --- |
| 13601 | 8% |
| 13602 | 8% |
| 13603 | 8% |
| 13605 | 8% |
| 13606 | 8% |
| 13607 | 8% |
| 13608 | 8% |
| 13611 | 8% |
| 13612 | 8% |
| 13615 | 8% |
| 13616 | 8% |
| 13618 | 8% |
| 13619 | 8% |
| 13622 | 8% |
| 13624 | 8% |
| 13628 | 8% |
| 13632 | 8% |
| 13634 | 8% |
| 13636 | 8% |
| 13637 | 8% |
| 13638 | 8% |
| 13640 | 8% |
| 13641 | 8% |
| 13643 | 8% |
| 13650 | 8% |
| 13651 | 8% |
| 13656 | 8% |
| 13657 | 8% |
| 13659 | 8% |
| 13661 | 8% |
| 13671 | 8% |
| 13673 | 8% |
| 13674 | 8% |
| 13675 | 8% |
| 13679 | 8% |
| 13682 | 8% |
| 13685 | 8% |
| 13691 | 8% |
| 13692 | 8% |
| 13693 | 8% |

## Selling into Jefferson County: 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 Jefferson County, NY?

The most common combined sales tax rate in Jefferson County, NY is 8% as of September 2026: 4% state and 4% county. All 40 ZIP codes in Jefferson County carry that rate. New York's state rate is 4%, so local taxes add 4% here.

### Why do sales tax rates differ within Jefferson County?

They don't: all 40 ZIP codes in Jefferson County carry 8%. Local taxes still follow jurisdiction boundaries rather than ZIP codes, so rate each sale by its delivery address.

### Which places in Jefferson County have their own sales tax?

None of the 39 places in Jefferson County levies a city sales tax of its own, so the rate comes from the state and the county (4% county tax).

### Do I need to collect Jefferson County 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 Jefferson County.

### 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.