Sales-tax vendor
For taxable sales or most exemption-certificate activity, the Tax Department generally requires registration at least 20 days before the taxable business begins.
Open sales-tax registration guidance ↗Same label, different job
Which Certificate of Authority do you mean?
Do not begin an application until the underlying action is clear. Sales-tax collection and an out-of-state entity entering New York are different agency questions.
On this page
Foreign entity authority
An entity formed outside New York may need authority to conduct business in the State. Entity filing and New York tax obligations must be evaluated separately.
Open the foreign corporation filing ↗Local operating permission
A State certificate does not settle New York City or Albany premises, zoning, activity, health, safety or professional licensing questions.
Resolve the operating agency →Ask these three questions
- Is the business making sales that New York treats as taxable?
- Was the entity formed under another state's or country's law and is it entering New York?
- Is the immediate question actually about a City, county, premises or activity permit?
More than one branch can apply. Receiving one certificate does not cancel the others.
Common questions
Quick answers
How does sales-tax vendor?
For taxable sales or most exemption-certificate activity, the Tax Department generally requires registration at least 20 days before the taxable business begins.
How does foreign entity authority?
An entity formed outside New York may need authority to conduct business in the State. Entity filing and New York tax obligations must be evaluated separately.
How does local operating permission?
A State certificate does not settle New York City or Albany premises, zoning, activity, health, safety or professional licensing questions.