Sales Tax Vendor Registration (Certificate of Authority)



Taxation and Finance, Department of State
If you sell taxable tangible personal property or taxable services in New York State, you must register with the NYS Department of Taxation and Finance in order to obtain a Certificate of Authority before opening your business. 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.

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

For more detailed information about what sales are subject to tax, consult the Quick Reference Guide in "Additional Resources." For more information, contact the Department of Taxation and Finance.

NYS Department of Taxation and Finance
Sales Tax Registration Unit
W.A. Harriman Campus, Building 8
Room 431
Albany, NY 12227-0155
Phone: (518) 485-2889

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