Additional taxes and fees

Passenger car rentals

An additional 11% tax applies to charges for passenger car rentals in the MCTD. Outside the MCTD, the car rental tax is 6%.

Information and entertainment services

An additional state tax applies to information and entertainment services heard over the telephone (such as "900" numbers). These taxes are in addition to the regular state and local sales tax on these services.

Hotel occupancy in New York City

A $1.50 per unit per day fee on hotel occupancy in New York City applies in addition to the sales tax on the rent for hotel occupancy.

Tax Bulletin Sales Tax Rates, Additional Sales Taxes, and Fees (TB-ST-825) provides more detail about these additional taxes.