Requirement to Register Sales Tax NY:
Instructions to apply for a New York Sales Tax Certificate of Authority:
Complete this application to obtain your Sales Tax Certificate of Authority, which gives you the right to:
- collect tax on your taxable sales; and
- issue and accept most New York State sales tax exemption certificates.
Who should apply for?
If you plan to do any of the following in New York State:
- sell tangible personal property or provide certain taxable services
- collect state and local sales tax
- issue or receive New York State sales tax exemption documents
- operate a hotel or motel or receive amusement charges
When to register?
You must apply for a Certificate of Authority at least 20 days before you:
- make taxable sales
- provide taxable services within New York State
- issue or accept New York State exemption documents
Once you are registered:
Display your Certificate of Authority
We will mail you a Certificate of Authority if we approve your application.
- You must display your certificate in plain view at your place of business.
- If you have more than one location, display a certificate at each location with the appropriate address corresponding to that location.
- If you don't have a regular place of business, attach the certificate to your cart, stand, or truck so that it is visible.
