Local sales tax collections in New

York State grew by $173 million, or

2.4 percent, for the first six months
of 2014 compared to collections
during the same period in 2013.
1

This is less than half of the 5.2
percent annual growth seen in
2013, but just more than half of the
15-year average annual growth rate
of 4.5 percent.
Although total local sales tax
collections have grown each quarter
since the end of the 2008-2009
recession, the rate of this growth
has shown a downward overall
trend. Growth in the first quarter of
2014 was only 1.2 percent higher
than in the first quarter of 2013,
the weakest growth since the end
of the recession. Growth in the
second quarter of 2014 was slightly
stronger (3.5 percent).
New York Citys sales tax
collections grew by 4.8 percent,
or $152 million, in the first half of
2014. This was lower than City
growth in the recent past (2013
collections grew by 6.8 percent
over 2012), but it still accounted
for nearly 90 percent of total local
sales tax growth in the State in the
first six months of 2014.
NEW YORK STATE OFFI CE OF THE STATE COMPTROLLER
Di v i s i on of L oc al Gov er nment and Sc hool Ac c ount abi l i t y
Thomas P. DiNapoli State Comptroller July 2014
Local Government Snapshot
Growth in Local Sales Tax Collections Slows to 2.4 Percent in First
Half of 2014; Long Island and Southern Tier Collections Decline
2.4%
First 6 Months
-6.0%
9.9%
5.0%
3.3%
5.2%
-8%
-6%
-4%
-2%
0%
2%
4%
6%
8%
10%
12%
Average Annual
Increase
1999 to 2013:
4.5%
Recessions
Local Sales Tax Collections Percentage Change Over Prior Year,
1999 Through First Half of 2014
Source: Department of Taxation and Finance; additional calculations by the Office of the State
Comptroller. Numbers not adjusted for tax rate or tax law changes.
13.5%
2.3%
5.8%
1.2%
3.5%
0%
2%
4%
6%
8%
10%
12%
14%
Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2 Q3 Q4 Q1 Q2
2010 2011 2012 2013 2014
Trendline
Local Sales Tax Collections Percentage Change Over Prior Year,
By Quarter, Q1 2010 to Q4 2014
Source: New York State Department of Taxation and Finance; additonal calculations by the
Office of the State Comptroller. Numbers not adjusted for tax rate or tax law changes.
The Long Island region experienced
a decline in sales tax collections of
3.8 percent, or $45 million, over the
first six months of 2014 compared
to the year before. This was in large
part due to an 8.3 percent decrease
in Nassau County. In early 2013,
sales tax revenues were boosted
by recovery effort purchases in the
many communities severely affected
by Superstorm Sandy in 2012.
However, by 2014, this temporary
spending had mostly ceased.
The strongest growth for the first
six months of 2014 was in the North
Country region (7.6 percent). This
growth was boosted by sales tax
rate increases in several counties
(see discussion below). Sales tax
collections in the Southern Tier region declined slightly (0.2 percent) in the first six months of 2014,
continuing the decline of 2.3 percent for all of 2013.
Forty-one counties had sales tax collections growth in the first half of 2014 compared to the first half
of 2013. The strongest growth was in four counties where sales tax rate increases were enacted
effective December 1, 2013. St. Lawrence County increased its county sales tax rate from 3 percent
to 4 percent, which contributed to sales tax collections growth of 31 percent in the first six months
of 2014.
2
Hamilton County also increased its rate from 3 to 4 percent, and had 24.4 percent growth.
Lewis and Essex counties both increased their rates from 3.75 percent to 4 percent, and had growth
of 15.6 percent and 9.3 percent, respectively.
Ulster County had a decline in sales tax collections of 5.7 percent in the first six months of 2014. This
decline was due to a delay of the regularly scheduled renewal of an additional 1 percent increment
in the sales tax rate, causing the Countys rate to drop from 4 to 3 percent from December 1, 2013 to
February 1, 2014 at which point the additional 1 percent rate renewal became effective.
New Yor k St at e Of f i c e of t he St at e Compt r ol l er
Local Government Snapshot
2
3.5%
1.5%
0.9%
1.4%
7.6%
-0.2%
1.7%
-3.8%
2.4%
4.8%
-6%
-4%
-2%
0%
2%
4%
6%
8%
10%
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Upstate Downstate
Local Sales Tax Collections Percentage Change Over Prior Year,
By Region, First Half 2013 to First Half 2014
Source: Department of Taxation and Finance; additional calculations by the Office of the State
Comptroller. Includes County and City collections only. Numbers not adjusted for tax rate or
tax law changes.
New Yor k St at e Of f i c e of t he St at e Compt r ol l er
Local Government Snapshot
3
New York City
Essex
Erie
Lewis
St. Lawrence
Franklin
Hamilton
Ulster
Oneida
Steuben
Herkimer
Delaware
Clinton
Otsego
Jefferson
Warren
Suffolk
Oswego
Sullivan
Allegany
Orange
Cattaraugus
Cayuga
Tioga
Saratoga
Greene
Wayne
Broome
Chautauqua
Ontario
Monroe
Chenango
Dutchess
Fulton
Madison
Onondaga
Albany
Yates
Niagara
Wyoming
Schoharie
Cortland
Genesee
Tompkins
Orleans
Chemung
Schuyler
Montgomery
Putnam
Washington
Columbia
Livingston
Rensselaer
Seneca
Westchester
Nassau
Rockland
Schenectady
Counties selection
Percentage Change Over Prior Year
Decline more than 2 percent
Decline less than 2 percent
Increase less than 4 percent
Increase between 4 and 8 percent
Increase more than 8 percent
Percentage Change in Local Sales Tax Collections, First Half 2013 to First Half 2014
Source: Department of Taxation and Finance; additional calculation by the Office of the State Comptroller. Includes county and New York City sales taxes only.
1
Sales tax collections data from the New York State Department of Taxation and Finance. Local sales taxes are those imposed for entities
other than the State. This includes: county and city sales taxes, the sales tax surcharge for the Metropolitan Commuter Transportation District,
segmented sales taxes and consumer utility taxes.
2
The local rates are combined with the State rate of 4 percent to comprise the overall sales tax rate for that jurisdiction.