New York Sales Tax Registration

In New York it is called the Certificate of Authority. The New York State Department of Taxation and Finance issues it.

Who has to register in New York, how to apply, what it costs, how long it takes, and what you file once you have it.

New York sales tax registration at a glance

What it is called: Certificate of Authority; Number issued: New York sales tax identification number.
Who issues it: New York State Department of Taxation and Finance; Apply online through New York Business Express. Registration is online only.
State fee: No state fee; No fee to apply for a Certificate of Authority.
Processing time: No firm estimate; Apply at least 20 days before you begin business. The Tax Department processes the application and, if approved, mails the Certificate of Authority; you cannot legally make taxable sales until you receive it. Application status updates arrive by email. No processing time is published.
Remote seller threshold: $500,000 in sales and 100 transactions; Measurement period: immediately preceding four sales tax quarters. In effect since June 24, 2019.
Filing frequency: Quarterly, annual or part-quarterly; New vendors usually file quarterly (ST-100). Annual (ST-101) if tax due is $3,000 or less for the year. Part-quarterly monthly filing (ST-809 plus ST-810) starts the quarter after taxable receipts, purchases, rents and amusement charges reach $300,000 or more in a quarter. PrompTax electronic payments apply to large vendors, generally over $500,000 in annual liability.
State rate: 4%; Counties and some cities add local tax; combined rates run from 7% to 8.875%, including the 0.375% Metropolitan Commuter Transportation District tax in New York City and nearby counties.

How to register in New York

Where to apply: Apply online with the New York State Department of Taxation and Finance. There is no paper application. New York Business Express
Application form: Form DTF-17, Application to Register for a Sales Tax Certificate of Authority.
What you need: A NY.gov Business account to use New York Business Express. A separate Tax Department Business Online Services account is needed to file returns online.
What the application covers: Sales tax and use tax.
How long it takes: Apply at least 20 days before you begin business. The Tax Department processes the application and, if approved, mails the Certificate of Authority; you cannot legally make taxable sales until you receive it. Application status updates arrive by email. No processing time is published.
What it costs: No fee to apply for a Certificate of Authority.
Renewal: A regular Certificate of Authority does not expire. A temporary certificate, for sellers active no more than two consecutive sales tax quarters in 12 months, carries fixed start and end dates.

After you register

How often you file: Quarterly, annual or part-quarterly (monthly). New vendors usually file quarterly (ST-100). Annual (ST-101) if tax due is $3,000 or less for the year. Part-quarterly monthly filing (ST-809 plus ST-810) starts the quarter after taxable receipts, purchases, rents and amusement charges reach $300,000 or more in a quarter. PrompTax electronic payments apply to large vendors, generally over $500,000 in annual liability.
Due date: 20th day after the end of the period; sales tax quarters end May 31, August 31, November 30 and the last day of February; annual returns due March 20.
Periods with no sales: You still file a return for every period, even with no sales.
Prepayments: PrompTax electronic payments for large vendors (generally annual sales and use tax liability over $500,000).
Rates and sourcing: The state rate is 4%. Counties and some cities add local tax; combined rates run from 7% to 8.875%, including the 0.375% Metropolitan Commuter Transportation District tax in New York City and nearby counties. Sourcing: destination-based (tax at the rate where the customer receives the item).
Late returns: 10% of the tax due for the first month plus 1% for each additional month, up to 30%, with a $50 minimum. A late return with no tax due draws a $50 penalty.

New York rules in plain English

In New York you need a Certificate of Authority to collect sales tax. The New York State Department of Taxation and Finance issues it. You apply online through New York Business Express; the application is Form DTF-17. There is no fee. Apply at least 20 days before you start selling. The Department reviews the application and mails the certificate. You cannot legally make taxable sales until it arrives, and you must display it where you sell. Remote sellers must register when they had more than $500,000 in sales and more than 100 sales delivered into New York in the prior four sales tax quarters. Both tests must be met. Most new vendors file quarterly. Small vendors owing $3,000 or less a year may file annually, and vendors with $300,000 or more in quarterly taxable receipts file monthly. Returns are due 20 days after each period ends. New York's sales tax quarters end in May, August, November and February. The one mistake to avoid: skipping returns when you had no sales. Once you hold a certificate, every return is due, and a late zero return still costs $50. Selling without a certificate can cost up to $500 for the first day and $200 a day after.

Sources: New York State Department of Taxation and Finance · New York Business Express

More New York facts

Once you hold a Certificate of Authority you are treated as in business for sales tax even if you never make a sale, so returns are due on time even with no sales, and late filing draws a penalty even if no tax is owed. Source
New York sales tax quarters run March through May, June through August, September through November, and December through February, not calendar quarters. Source
A remote seller must meet both tests, more than $500,000 in sales and more than 100 sales delivered into New York, in the prior four sales tax quarters before registration is required. Source
Show and entertainment vendors (craft shows, flea markets, sporting events) must hold a regular Certificate of Authority; the Department no longer issues a separate show vendor certificate. Source
A Certificate of Authority cannot be transferred. A buyer of an existing business, or a business that changes its legal form, needs its own new certificate before it starts selling. Source

We register you in New York

Answer a few questions about your business. We prepare your New York Certificate of Authority application, file it with the Tax Department, and send you the number. $199 per state. Any state fee is separate.

Start my New York registration

New York sales tax registration FAQ

Do I need to register for New York sales tax?

Every person who sells taxable tangible personal property or taxable services in New York, even from home, as a temporary vendor or once a year, including at craft shows and flea markets, must register before beginning business. Sellers with no physical presence must register after $500,000 in sales and 100 transactions in New York (measurement period: immediately preceding four sales tax quarters).

How long does it take to get a New York Certificate of Authority?

Apply at least 20 days before you begin business. The Tax Department processes the application and, if approved, mails the Certificate of Authority; you cannot legally make taxable sales until you receive it. Application status updates arrive by email. No processing time is published. Source: TB-ST-360; Tax Department, Register as a sales tax vendor.

What does a New York Certificate of Authority cost?

No fee to apply for a Certificate of Authority. Source: TB-ST-360, How to Register for New York State Sales Tax (no fee mentioned in the application process). Our fee to prepare and file the application is $199.

When do I file New York sales tax returns?

Filing frequency: quarterly, annual or part-quarterly (monthly). New vendors usually file quarterly (ST-100). Annual (ST-101) if tax due is $3,000 or less for the year. Part-quarterly monthly filing (ST-809 plus ST-810) starts the quarter after taxable receipts, purchases, rents and amusement charges reach $300,000 or more in a quarter. PrompTax electronic payments apply to large vendors, generally over $500,000 in annual liability. Due date: 20th day after the end of the period; sales tax quarters end May 31, August 31, November 30 and the last day of February; annual returns due March 20. File a return every period, even with no sales. Source: TB-ST-275, Filing Requirements for Sales and Use Tax Returns.

Do I need to register in New York as a remote seller?

Sellers with no physical presence must register after $500,000 in sales and 100 transactions in New York (measurement period: immediately preceding four sales tax quarters). Marketplace providers without physical presence must register if their made or facilitated sales of tangible personal property delivered into New York exceeded $500,000 and more than 100 sales in the previous four sales tax quarters, and then collect on facilitated sales (Tax Law 1101(e); TSB-M-19(4)S). Source: Tax Law 1101(b)(8)(iv); TSB-M-19(4)S; Tax Department, Registration requirement for businesses with no physical presence in New York State.

What happens if I sell in New York without a New York Certificate of Authority?

Selling without a required Certificate of Authority: up to $500 for the first day plus up to $200 for each later day, up to $10,000. Failing to display the certificate: $50. Source: Tax Law 1145(a)(3) and 1145(a)(4); TB-ST-805, Sales and Use Tax Penalties.

Nearby states

This page summarizes New York sales tax registration rules for general information and is not tax advice. Confirm current requirements with the New York State Department of Taxation and Finance or your tax adviser. State rules last checked October 2, 2026.