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