Sales Tax Vendor Registration (Certificate of Authority)

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Taxation and Finance, Department of State
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).

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.

For more information, contact the DTF.


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
Website: http://www.tax.ny.gov/

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