Is There Sales Tax on Heating Oil? Nassau vs. Suffolk
From the Alcus family · Alcus Fuel Oil & Sons, Amityville · Updated October 31, 2026
Two homes a few blocks apart on the Nassau–Suffolk line can pay different totals for the same oil. Here's why, and how we work out the tax on your delivery.
The short answer
| Where the house is | Sales tax on residential heating oil |
|---|---|
| Suffolk County (Amityville, Copiague, Lindenhurst, Babylon, Deer Park, East Farmingdale…) | 2.5% |
| Nassau County (Massapequa, Massapequa Park, Seaford, Wantagh, Bethpage, Village of Farmingdale…) | 0% |
New York State exempts residential heating fuel from its state sales tax, but each county can charge its own local rate on it. The state publishes the local rates in its residential energy tax publication (NYS Department of Taxation and Finance, Publication 718-R).
How it shows on your order
- Our prices per gallon are before sales tax, on the site, on the phone and on aggregator listings.
- Tax is added on the oil, using the county your delivery address is in.
- Example (illustration only, not today's price): 150 gallons × $4.00 = $600.00. In Suffolk add $15.00 tax. In Nassau add nothing.
- Cash or card doesn't change the tax rate; cash just lowers the price the tax is figured on. See cash vs. card.
ZIP codes that cross the county line
Most ZIP codes we deliver to are in one county. A few are not, and the ZIP alone can't tell us your tax:
- 11735: Farmingdale 11735 is split: the Village of Farmingdale and South Farmingdale are in Nassau County, East Farmingdale (Town of Babylon) is in Suffolk County.
- 11758: Massapequa 11758 is almost all Nassau County; a tiny edge touches Suffolk.
For these, we check your street address against the U.S. Census Bureau's address lookup to find the county. If that doesn't settle it, a town name that only exists in one county (like East Farmingdale) does. Only if both fail do we ask you, or the office confirms it. You never pay Suffolk tax on a Nassau house, or skip it on a Suffolk one, just because of the ZIP.
Town pages: Farmingdale (including East Farmingdale and South Farmingdale) · Nassau County · Suffolk County
HEAP and tax
Getting HEAP? Ask the office how a HEAP-paid delivery will show on your bill. See the HEAP application guide for Suffolk and Nassau.
General information, not tax advice. Rates current as of the date above and taken from the same table our order system uses. Commercial and farm accounts can be taxed differently: call 631-264-8800.
Need oil or service on the South Shore?
Questions
Is there sales tax on home heating oil in New York?
New York State does not charge its state sales tax on heating oil for a residence. Counties can still charge their local rate. On Long Island, Suffolk County charges 2.5% on residential heating oil and Nassau County charges 0%.
How much is sales tax on heating oil in Suffolk County?
2.5% of the oil price on a residential delivery. For example, 150 gallons at an illustrative $4.00 a gallon is $600.00 before tax, plus $15.00 Suffolk tax.
Is there sales tax on heating oil in Nassau County?
Not on residential heating oil: Nassau's rate is 0%, so a Nassau home pays no sales tax on the oil.
Which county is my Farmingdale address in?
Farmingdale 11735 is split. The Village of Farmingdale and South Farmingdale are in Nassau County. East Farmingdale (Town of Babylon) is in Suffolk County, even though the mail says "Farmingdale". We charge tax by the county your street address is actually in, not by the ZIP code.
Is commercial heating oil taxed the same way?
Not always. Businesses can be taxed differently from homes. Call the office at 631-264-8800 and we'll set up a commercial account correctly.