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.