| Area |
Rate |
| New York State | 4.000 |
| Albany | 8.000 |
| Allegany | 8.500 |
| *Bronx, see New York City | |
| *Brooklyn, see New York City | |
| Broome | 8.000 |
| Cattaraugus | 8.000 |
| Cayuga | 8.000 |
| Chautauqua | 7.500 |
| Chemung | 8.000 |
| Chenango | 8.000 |
| Clinton | 8.000 |
| Columbia | 8.000 |
| Cortland | 8.000 |
| Delaware | 8.000 |
| *Dutchess | 8.125 |
| Erie | 8.750 |
| Essex | 7.750 |
| Franklin | 8.000 |
| Fulton | 8.000 |
| Genesee | 8.000 |
| Greene | 8.000 |
| Hamilton | 7.000 |
| Herkimer | 8.250 |
| Jefferson | 7.750 |
| *Kings (Brooklyn), see New York City | |
| Lewis | 7.750 |
| Livingston | 8.000 |
| Madison | 8.000 |
| *Manhattan, see New York City | |
| Monroe | 8.000 |
| Montgomery | 8.000 |
| *Nassau | 8.625 |
| *New York (Manhattan), see New York City | |
| *New York City | 8.875 |
|
|
| Area |
Rate |
| Niagara | 8.000 |
| Oneida | 8.750 |
| Onondaga | 8.000 |
| Ontario | 7.500 |
| *Orange | 8.125 |
| Orleans | 8.000 |
| Oswego | 8.000 |
| Otsego | 8.000 |
| *Putnam | 8.375 |
| *Queens, see New York City | |
| Rensselaer | 8.000 |
| *Richmond (Staten Island), see New York City | |
| *Rockland | 8.375 |
| St. Lawrence | 7.000 |
| Saratoga | 7.000 |
| Schenectady | 8.000 |
| Schoharie | 8.000 |
| Schuyler | 8.000 |
| Seneca | 8.000 |
| *Staten Island, see New York City | |
| Steuben | 8.000 |
| *Suffolk | 8.625 |
| Sullivan | 8.000 |
| Tioga | 8.000 |
| Tompkins | 8.000 |
| Ulster | 8.000 |
| Warren | 7.000 |
| Washington | 7.000 |
| Wayne | 8.000 |
| *Westchester except | 7.375 |
| *Mount Vernon (city) | 8.375 |
| *New Rochelle (city) | 8.375 |
| *White Plains (city) | 8.375 |
| *Yonkers (city) | 8.375 |
| Wyoming | 8.000 |
| Yates | 8.000 |
|
