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Businesses that sell tangible personal property or taxable services in New York State need a Certificate of Authority. The certificate allows a business to collect sales tax on taxable sales. The certificate comes from the New York State Department of Taxation and Finance (DTF).
Most of these rules apply to businesses with a physical presence in New York State. This presence can include headquarters, a shop, or an office.
The business must get the certificate before opening. The certificate also allows holders to collect sales tax exemption certificates.
Tangible personal property is any item that exists physically. These items are taxable. Some services are also taxable. Taxable goods and services include:
- tangible personal property (unless specifically exempt);
- gas, electricity, refrigeration and steam, and telephone service;
- selected services;
- food and beverages sold by restaurants, taverns, and caterers;
- hotel occupancy; and
- certain admission charges and dues
This regulation applies to sales or services provided from your own home as well.
Businesses with no physical presence in New York State must complete this registration if:
- sales in tangible property in New York State total more than $300,000 a year; or
- more than 100 sales of tangible property are made in one year in New York State.