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.
Sales Tax Registration Unit
W.A. Harriman Campus, Building 8
Albany, NY 12227-0155
Phone: (518) 485-2889