Research Reports > Sales Tax
Sales tax collections for local governments and other local taxing entities in New York State totaled $18.2 billion from January to September 2025, up 4.3 percent ($747 million) over the same period in 2024. This growth was more than twice as high as the growth rate for the same period last year (1.7 percent) and higher than the 3.8 percent average pre-pandemic rate. All of the state’s 10 regions saw year-over-year increases in collections from January to September. New York City’s sales taxes grew by 5.7 percent, while collections in the counties and cities in the rest of the state experienced 3 percent aggregate growth. | Regional Table
Research Reports > Sales Tax
Sales tax collections for local governments and other local taxing entities in New York State totaled $11.9 billion in the first half of 2025, up 3.7 percent ($423 million) over the same period last year. Over the past few years, since the end of the dramatic pandemic-related swings in collections from 2020 to 2022, first-half sales taxes are showing similar patterns of growth as in the years following the recession-related dip in 2009. All of the state’s 10 regions saw year-over-year growth in first-half collections. New York City’s collections grew by 4.7 percent, while collections in the counties and cities in the rest of the state experienced 2.8 percent aggregate growth. | Regional Table [.xlsx]
Research Reports > Sales Tax
Sales tax collections for local governments and other local taxing entities in New York State totaled $5.8 billion in the first calendar quarter of 2025, up 3.2 percent ($180 million) from the prior year. This growth, while higher than that in January-March 2024 (1.6 percent), marked the second straight year that first quarter growth was below the 3.5 percent average growth rate for the 2010 to 2019 period of recovery and expansion following the Great Recession. All of the state’s 10 regions saw year-over-year growth in first quarter collections. New York City’s collections grew by 4 percent, while the counties and cities in the rest of the state, in aggregate, experienced 2.5 percent growth. | Regional Table [.xlsx]
Annual Reports > Debt, Financial Condition, Fiscal Stress, Reporting, Revenues/Cash Management, Sales Tax
This report provides a summary analysis of the financial state of the local governments outside of New York City for local fiscal years ending in 2023. In FYE 2023, local governments and school districts were generally able to maintain fund balance levels and cash on hand due to pandemic-related federal funding and large increases in state aid, while lower inflation compared to FYE 2022 tempered growth in expenditures on equipment and materials. | NYS Local Government Interactive Data
Research Reports > Cash Receipts, Financial Condition, Fiscal Stress, General Oversight, Other, Revenues/Cash Management, Sales Tax
This report examines the ways that funding received by local governments – from federal stimulus programs – as well as volatile annual state and local revenue sources – can impact local budgeting. The temporary nature of the federal stimulus funds in combination with state aid that has not kept pace with inflation, sales tax growth that has returned to lower pre-pandemic levels, and flat property tax revenue growth can put local governments closer to the edge of the fiscal cliff if not carefully managed.
Research Reports > Sales Tax
Sales tax collections for local governments and other local taxing entities in New York State totaled $23.4 billion in calendar year 2024, up 1.6 percent (or nearly $376 million) from the prior year. This increase not only marked the lowest year-over-year rate of growth in collections since the COVID-related decline in 2020, but it was less than half the average annual growth rate (3.8 percent) for the 2011 to 2019 period of recovery and expansion following the Great Recession. New York City’s collections grew by 2.8 percent, year over year, while the counties and cities in the rest of the state, in aggregate, experienced 0.6 percent growth. | Regional Table [.xlsx]
Research Reports > Sales Tax
Local government sales tax collections in New York State totaled $5.98 billion in the third calendar quarter of 2024, up 1.4 percent (or $82.7 million) compared to the same quarter last year. Statewide local collections this past quarter continued a general trend of declining growth that followed a post-pandemic spike. In fact, the third quarter’s 1.4 percent growth was the lowest quarterly year-over-year increase following the pandemic-induced declines. New York City collections grew by 1.1 percent in the third quarter, while the counties and cities throughout the rest of the State, in aggregate, experienced 1.5 percent growth, year over year. | Regional Table [.xlsx]
Research Reports > Sales Tax
Local government sales tax collections in New York State totaled $5.83 billion in the second calendar quarter of 2024, up 2.2 percent (or $127 million) compared to the same quarter last year. While year-over-year growth in the second quarter was slightly stronger than the 1.6 percent increase seen in the first quarter, it still lagged growth rates realized after the first quarter in 2021. However, it was not unusual to see collections increase around (or under) 2 percent, year over year, in the decade before the pandemic. New York City collections grew by 3.3 percent in the second quarter, while the counties and cities throughout the rest of the State, in aggregate, experienced 1.4 percent growth, year over year. | Regional Table [.xlsx]
Research Reports > Sales Tax
Local government sales tax collections in New York State totaled $5.6 billion in the first calendar quarter of 2024, up 1.6 percent (or $87.3 million) compared to the same quarter last year. While this marked the lowest rate of growth since the same quarter in 2021, it is important to note that where were several quarters of under 2 percent growth in the two decades prior to the pandemic. New York City’s 3.2 percent increase in first quarter collections was responsible for nearly all statewide growth. Conversely, the counties and cities throughout the rest of the State, in aggregate, experienced no growth (-0.03 percent). | Regional Table [.xlsx]
Research Reports > Sales Tax
Local government sales tax collections in New York State totaled $23 billion in calendar year 2023, up 4.2 percent (or nearly $919 million) compared 2022. This past year’s growth lagged compared to both 2021 and 2022, when a combination of rising inflation and a surge in taxable sales statewide led to double-digit growth after significant COVID-related declines in 2020. Despite the slowdown, collections returned to growth rates more consistently seen before the pandemic. New York City’s collections grew by 5.9 percent, year over year, while the counties and cities in the rest of the State, in aggregate, experienced 2.4 percent growth. | Regional Table [.xlsx]
Annual Reports > Debt, Financial Condition, Fiscal Stress, Reporting, Revenues/Cash Management, Sales Tax
This report provides a summary analysis of the financial state of the local governments outside of New York City for local fiscal years ending in 2022. In FYE 2022, local governments had a more stable environment, both financially and operationally, compared to the first two years of the COVID-19 pandemic. Still, some new challenges presented themselves, such as a sharp rise in inflation. | NYS Local Government Interactive Data.
Research Reports > Sales Tax
Local government sales tax collections in New York State totaled $5.9 billion in the third calendar quarter of 2023, up 3.6 percent (or over $205 million) compared to the same period last year. This marked the second consecutive quarter of moderate growth, signaling a return to lower pre-pandemic growth rates. New York City’s third quarter growth strengthened, with collections increasing by 4.9 percent, while the counties and cities throughout the rest of the State, in aggregate, experienced 2.4 percent growth. | Regional Table [.xlsx]
Research Reports > Sales Tax
Local government sales tax collections in New York State totaled $5.7 billion in the second calendar quarter of 2023, up 3 percent (or $167 million) compared to the same period last year. Second quarter growth was less strong than the 7.1 percent seen in the first quarter. In fact, overall growth has continued to slow since April-June 2021. New York City’s second quarter increase of 3.7 percent marked the first time that its collections did not reach double-digit growth after eight consecutive quarters, while the counties and cities throughout the rest of the State, in aggregate, experienced 2.3 percent growth. | Regional Table [.xlsx]
Research Reports > Sales Tax
Local government sales tax collections in New York State totaled $5.5 billion in the first calendar quarter of 2023, up 7.1 percent (or $369 million) compared to the same period last year. Despite strong first quarter collections, sales tax growth continues to moderate, returning to more typical collections patterns seen prior to the pandemic. New York City experienced sales tax growth of 11.3 percent in the first quarter, while most counties and preempting cities throughout the rest of the State saw some growth as well. | Regional Table [.xlsx]
Research Reports > Sales Tax
Local sales tax collections in New York State totaled $22.1 billion in 2022, up 12.7% ($2.5 billion) from 2021, mainly driven by inflation and strong sales statewide, especially in New York City. Overall sales tax growth, even though moderating somewhat recently, has remained high since the initial “bounce back” in the spring of 2021. New York City experienced sales tax growth of 20.6 percent in 2022, while every county and preempting city throughout the rest of the State saw some growth as well. | Regional Table [.xlsx]
Annual Reports > Debt, Financial Condition, Fiscal Stress, Reporting, Revenues/Cash Management, Sales Tax
This report provides a summary analysis of the financial state of the local governments outside of New York City for local fiscal years ending in 2021. Year two of the COVID-19 pandemic continued to present local officials with financial and operational challenges. In this report, we summarize these by class of local government. | NYS Local Government Interactive Data
Research Reports > Sales Tax
Local government sales tax collections totaled nearly $5.7 billion and grew by 10.2%, or $529 million, in the third quarter of 2022 compared to the same period last year, mostly driven by double digit growth in New York City. However, local governments are contending with higher costs from inflation, which was 8.3% nationally. Adjusting for inflation, year-over-year growth in the value of sales tax revenue for the third quarter was 1.8%. | Regional Table [.xlsx]
Research Reports > Sales Tax
Local government sales tax collections in New York State totaled over $5.5 billion in the second quarter of 2022, an increase of 12.2 percent, or nearly $604 million, compared to the same quarter last year. April and May collections grew by 15.7 percent and 16.7 percent, respectively, while June increased 6.5 percent, marking the first time since March 2021 the monthly year-over-year growth dipped below double-digits. New York City’s second quarter collections increased by 24.9%, up from relatively weak collections in April-June 2021, while growth for the counties and cities in the rest of the State slowed to 2.6% over the same period last year. Only a handful of counties saw more than 5 percent year-over-year growth in the second quarter and 31 counties experienced declines. | Regional Table [.xlsx]
Research Reports > Sales Tax
Local government sales tax collections totaled nearly $5.2 billion in the first quarter of 2022, an increase of 21.1 percent, or $901 million, compared to the same quarter the previous year. This growth was at least partially driven by inflation, which hit a 40-year-high in March, most notably for gasoline, new and used cars, and household energy costs. Almost every county outside of New York City experienced double-digit growth in the first quarter. New York City’s collections grew by 28.5 percent and exceeded pre-pandemic levels for the second straight quarter after remaining below pre-pandemic levels for most of 2020 and 2021. The report notes that the recently enacted state budget eliminates county sales tax withholdings outside of New York City, and also provides for a partial suspension of certain state taxes on gasoline from June to December 2022. | Regional Table [.xlsx]
Research Reports > Sales Tax
New York State local government sales tax collections totaled $19.6 billion in 2021, an increase of 19.1 percent, or $3.1 billion, compared to the previous year. This was the highest annual jump on record after a historic low in 2020 when local sales tax collections declined by 10 percent. The report examines the many factors that drove sales tax growth in 2021, including inflation, along with the difference in sales tax recovery between New York City and the rest of the State. The report also analyzes the pandemic’s impact on consumer spending, particularly as it pertains to the local taxable sales and purchases for the State’s key sectors, such as retail trade and accommodation and food services. | Regional Table [.xlsx]