New York state sales tax is applied to the retail sales of various products, services, and transactions acquired in the State of New York. Some of these products and services which the New York state sales tax is in effect include tangible personal property, utility, hotel occupancy, and food served in food establishments. Basically, New York state sales tax is at 4 percent, but the tax rate will depend on the municipality or county where the purchased goods are to be delivered and not from where it was purchased. Therefore, sales tax will vary from county to county. Aside from the sales tax given upon purchase, there is also an additional tax that applies on shipping and handling. There is also an additional tax on entertainment heard over the phone, especially from the ‘900’ numbers, and another 11 percent for passenger car rentals. Recently, however, the State of New York reinstated sales tax on clothing and footwear.