If you plan to sell taxable tangible personal property or taxable services in New York State (even if you plan to make sales from your home), you must obtain a Certificate of Authority before starting your business. You must register with the New York State Department of Taxation and Finance to obtain the certificate.

The Certificate of Authority gives you the right to collect sales tax on your taxable sales and to issue and accept most New York State sales tax exemption certificates.

You can register as a sales tax vendor with the NYS License Center online. If you cannot register online, you can contact the Sales Tax Information Center.

Online

Register as a sales tax vendor.

Register for a Sales Tax Certificate of Authority.

By Phone

  • Agency: New York State Department of Taxation and Finance
  • Division: New York State Tax Information Center
  • Phone Number: (518) 485-2889
  • Business Hours: Mon - Fri: 8:00 AM - 5:00 PM

Call 311 for assistance.

"Tangible personal property" means any kind of physical personal property that has a material existence and is perceptible to the human senses (something you can see and touch). Sales of tangible personal property and certain services are subject to sales tax when delivered in New York State.

Examples of taxable tangible personal property include:

  • Raw materials such as wood, cloth, or metal
  • Manufactured items such as jewelry, clothing, furniture, machinery, and appliances
  • Motor vehicles, gasoline, oil, and chemicals
  • Computers and pre-written computer software
  • Artistic items such as paintings, sculptures, photographs, and craft items
  • Animals, trees, shrubs, and flowers
  • Certain grocery store items such as soda, beer, candy, and bottled water

You will receive a notification letter from the New York State Department of Taxation and Finance when you are required to renew your sales tax Certificate of Authority. Vendors are randomly selected by the State. You cannot apply for renewal until you receive your letter.

Renewal is mandatory for all registered sales tax vendors. If you fail to renew your certificate before the expiration date on your letter, it will be illegal for you to conduct any business subject to New York State sales and use tax law. You may be fined a penalty up to $10,000.

Get more information about renewals of Certificate of Authority.