If your business operates in New York, you may need to register for sales tax with the state's Department of Taxation and Finance. Sales tax registration is required for businesses that sell tangible personal property or taxable services in New York, and failure to register can result in penalties and fines.
How to get a New York Sales Tax License
There are 2 sales tax setup tasks you may need to complete in New York to get your sales tax licence. You can follow the guide below to help you get registered directly with the New York agencies or use Mosey to do it.
Use Mosey to register for sales tax in New York.
Avoid the manual work and headache of registering with state agencies yourself. Automate it with Mosey and stay compliant.
New York Sales Tax Exemption for Corporation
Certain nonprofits can apply for an exemption certification to make tax exempt purchases by filing the Exempt Organization Certificate (Form ST-119.2) with the New York State Tax Department.
Fill out the Application for an Exempt Organization Certificate
Download and fill out the Application for an Exempt Organization Certificate.
Submit the Application for an Exempt Organization Certificate
Mail the completed Application for an Exempt Organization Certificate to the New York State Tax Department. A statement of activities fully describing all current and proposed activities, a statement of receipts and expenditures for the most recent fiscal year of operation, clearly reflecting the nature and amount of receipts and the purpose and amount of expenditures, and statement of assets and liabilities as of the end of the most recent fiscal year must also be attached.
New York Sales Tax Setup for LLP, Corporation, LLC
You must register for a sales tax permit (known as a Certificate of Authority) with the New York Department of Taxation and Finance if your business: (a) Has a physical business location (store, office, or warehouse) in the state and sells taxable goods or services, (b) Has total gross receipts from sales delivered to the state that exceeded $500,000 and more than 100 transactions in the last four sales tax quarters, (c) Conducts business in the state through employees, independent contractors, or agents selling taxable goods or services, (d) Sells taxable goods or services through catalogs or advertising materials and has some connection to the state, or (e) Regularly delivers taxable products to customers in New York State using their own vehicles (at least 12 times a year).
Apply for a Sales Tax Certificate of Authority
Apply online using Business Express. Upon approval, your Sales Tax Certificate of Authority will be mailed to you. Note: you cannot legally make any taxable sales until you have received your Sales Tax Certificate of Authority.
New York Sales Tax Filing Requirements & Deadlines
There are 2 sales tax filing requirements & deadlines you may need to complete in New York. You can follow the guide below or use Mosey to do it.
New York Sales Tax Filing for Corporation, LLC, LLP
Once you receive your certificate of authority from the New York Department of Taxation and Finance, you'll be required to file and pay sales tax every quarter. You are required to file even if you hadn't made taxable sales or purchases in a quarter. Note: Your filing frequency may be changed over time, depending on the amount of your taxable sales or tax due. The Department of Taxation and Finace will notify you of any changes.
File Sales Tax Return and Pay Taxes
You'll need to file your sales tax returns and pay taxes monthly, quarterly, or annually. How frequently you must file sales tax returns depends on the amount of your taxable sales or the amount of tax due. Even if your business did not make any taxable sales or purchases during the reporting period, you must file your sales and use tax return by the due date. Most vendors file quarterly when they first register to collect sales tax, though your filing frequency can change. Note that if you generate annual sales and use tax liabilities greater than $500,000, you'll be required to use PrompTax.
