How To Obtain A New York Sales Tax Certificate Of Authority In Mar. 2026

With its prime access to key global markets and friendly operating environment, New York is a brilliant state to form and grow your Limited Liability Company. Filing your Articles of Organization with the New York Department of State legally establishes your LLC as a separate business entity.

After formation, you must obtain a New York Sales Tax Certificate of Authority from the New York State Department of Taxation and Finance (DTF) before making any taxable sales in the state.

In this article, I guide you through the application process so you can obtain your Certificate of Authority without delays or compliance issues.

An Overview Of The New York State Sales Tax Certificate Of Authority

A New York Sales Tax Certificate of Authority is an official permit issued by the DTF. It authorizes your LLC to collect and remit sales tax on taxable goods and services sold in the state.

Any business that sells taxable products or services must obtain a Certificate of Authority at least 20 days before beginning operations, as required under New York Tax Law §1134.

After getting the Certificate of Authority, it must be displayed in plain view at each business location. If your LLC operates in multiple locations, a separate certificate is required for each location.

Failure to obtain or properly display the certificate may result in penalties and fines, which are discussed later in this guide.

There is NO fee to apply for a New York Sales Tax Certificate of Authority. Once approved, the certificate remains valid unless it is revoked, surrendered, or subject to renewal requirements imposed by the Department of Taxation and Finance, typically every three years.

1. Who Should Get The Sales Tax Certificate Of Authority?

If you plan to perform any of the following business activities in New York, you must register with the DTF and obtain a Certificate of Authority.

• Collect Local and State Sales Tax from customers.
• Provide certain taxable services and sell tangible personal property.
• Issue or accept state Sales Tax exemption documents or certificates.
• Run a motel, hotel, or similar lodging business.
• Charge admission to places of amusement.

Refer to the Tax Bulletin “Do I Need to Register for Sales Tax? (TB-ST-175)” if you’re unsure if your business needs to be registered. This is published

2. Main Filing Methods For The Sales Tax Certificate Of Authority

You must file your application using the New York Business Express online portal. The standard processing time is approximately 5 business days.

The DTF will mail an approved Certificate of Authority for each business location listed in your application. Therefore, your business location information needs to be accurate.

How To Get A New York Sales Tax Certificate Of Authority

You must obtain a Sales Tax Certificate of Authority from the DTF before you can collect and remit Sales Tax in the state. The full process can be completed online using the New York Business Express portal.

1. Set Up Your NY.gov Business Account

You must create a New York Business Express account before beginning your Sales Tax Certificate of Authority in New York application.

Follow these steps to get started:

a. NY.gov Account Registration

Before beginning your online filing, you must create a NY.gov business account. You can’t complete any of the further steps without doing this first.

Here’s how to register your account:

1. Enter your personal details (Name, email address, and preferred username).
2. Click “Create account.”
3. Review your information carefully, ensuring everything is accurate.
4. Click “Continue.”
5. Once you see the email activation message, click “Finish” at the bottom of the page.
6. Close your window or browser tab.

b. Email Activation, Security Questions, And Password

With your initial account registration complete, your next step is to activate your account and set a password.

1. Navigate to your email inbox.
2. Find the activation email from the State of New York and open it.
3. Click the activation link in the email.

After clicking the link, you’ll be redirected to a new page. On here, you must choose three additional security questions. Click “Continue” to proceed to the next step.

Note: I recommend keeping a record of your login details and security question answers for future reference.

On the next page, you’ll need to create an account password. Make sure you create a strong one and save it in a secure location. Click “Continue” to proceed to the MyNy Dashboard.

Select “NY BUSINESS EXPRESS” at the bottom of the page.

2. Build Your Business Profile For Future Filings

Now that your New York Business Express account is created, you’re ready to build your business profile.

Once you’ve logged into your account, you need to select your correct business entity. This is the one that you’re using to obtain your Sales Tax Certificate of Authority.

If you’ve already registered your LLC with the state, your business should appear on the list. Browse the provided options and select your LLC.

Select “My business is not listed” if your LLC does not appear on the list. You’ll need to manually enter your business information.

Click “Start application” to start your filing process.

The system should redirect you to the Introduction page.

Choose “Get started” to continue your online application process. You’ll be redirected to the section where you must create your business profile.

Note: Your profile will be saved and used for all future business filings.

a. Entity Type

Review your LLC’s Articles of Organization before proceeding with the next step. This allows you to confirm the management structure that was approved by the State of New York.

Here is a quick recap of each LLC management structure.

• Member-managed LLC: All members actively participate in business operations and daily decision-making.
• Manager-managed LLC: Members appoint one or more managers to operate the business and make key decisions.

Tip: Most LLCs choose to be member-managed.

After confirming your management structure, choose the appropriate option from the dropdown menu. Click “Continue” to proceed to the next step.

b. Business Identification

In the next section, you must provide your LLC’s Identification Information. This is a basic requirement of completing the New York Business Express application.

• Enter your legal business name (Exactly as it appears on your Articles of Organization filed with the New York Department of State).
• Enter your Doing Business As (DBA) name if you operate under a different name. Leave this field blank if this doesn’t apply.
• Enter your Federal Employer Identification Number (Issued by the Internal Revenue Service). This is a 9-digit unique business number used to identify your LLC for tax purposes.

Note: If you’re a single-member LLC classified as a Disregarded Entity, you can use your own Social Security Number instead of your EIN.

If you’re a multi-member LLC, obtaining an EIN is a mandatory requirement. Therefore, you cannot proceed with your application without one.

Click “Save & Continue” once this section is completed to move forward to the next stage of the application process.

c. Business Physical Address

In this section, you need to enter your primary physical business location.

If you don’t have a permanent business location (Vendors, pushcarts, or portable stands), enter a home address. This can be one of the LLC members, partners, owners, or officers.

Click “Validate address” after filling in the required fields. This confirms that your address is accurate.

Note: You can select the checkbox at the bottom of the screen if you wish to use the same address as your mailing address. The New York State Department of Taxation and Finance will mail your approved certificate there.

d. Additional Physical Location(s)

Click “Add another location” if you operate your business in more than one location. You’re required to enter each additional address. A pop-up form should appear, allowing you to fill out the details.

You can skip this section if your business only operates from a single location. This will be the primary address that you entered earlier.

Follow the same steps used for your primary business address to complete the required additional business location section.

Click “Validate address” once you’ve entered the required details to confirm the accuracy. Then, click “Save” to add the location to your application.

e. Mailing Address(es)

Note: Your primary address or additional location should appear as your mailing address if you previously chose this in the previous sections.

Click “Add another address” to enter more than one mailing address. You’ll need to enter each additional mailing location separately.

Remember, all correspondence, including your Sales Tax Certificate of Authority, will be mailed to your physical or mailing address listed in this section. Your correspondence will be marked as undeliverable by the U.S. Postal Service if your mailbox or business isn’t properly established.

Click “Save and continue” to proceed to the next step once you’ve reviewed your mailing address entries.

f. Contact Information

In the next step, you need to provide your Main Contact Information. This allows the DTF to contact you if they have questions regarding your application.

• Enter your business contact phone number and email address in the required fields.
• You can also add a mobile number, fax number, or business website (Optional).

Click “Save and continue” once you’ve completed the required fields.

g. Industry Classification

After entering your contact information, you need to provide your NAICS Code. This identifies your business industry and type of activities.

You have two options here:

• Enter one primary NAICS Code.
• Include an additional secondary NAICS Code (If your LLC performs multiple types of activities).

In the search box, type a keyword that best describes your business activities. Choose the correct option from the list provided. You can also click “Filter by category” and browse through the industry sections. Select the NAICS code that best applies to your business.

Note: Use the 2017 NAICS Search Tool available on the U.S. Census Bureau website if you still can’t locate a suitable NAICS code.

Click “Save and continue” after entering your details to go to the next step.

h. Owner/Business Principal

For the last section, you must provide key information on your LLC members or managers. These are referred to as “Responsible persons” by the State of New York.

This generally includes anyone who performs one or more of the following roles:

• Actively operates the business daily.
• Decided which financial obligations are paid.
• Has the authority to sign checks on behalf of the business.
• Is actively involved in employee hiring and firing.
• Prepares the business tax returns.
• Makes key business decisions.
• Acts as a tax manager or general manager.

Click “Add a member” in the Member Information section to begin entering their details.

Enter each member’s details, including their:

• Full legal name.
• Residential address.
• Social Security Number (Or EIN if applicable).
• Ownership percentage.
• Main contact information.

Note: Enter information for all LLC members and managers. Ensure that each entry correctly reflects their title (Member or manager).

Once this is completed, your Business Profile section is complete. This will be saved and used for all future filings using the New York Business Express portal.

Next, proceed to the application for the Sales Tax Certificate of Authority.

3. Complete Your Sales Tax Certificate Of Authority Application

a. Business Information And Sales Tax Start Date

With your business profile complete, you can start your Sales Tax Certificate of Authority section.

1. Select “Starting a new business” from the drop-down menu in the Reason for Applying section.
2. Enter the date that you’ll begin your New York business operations (For Sales Tax purposes). This determines the start of your first Sales Tax filing period.

File your Sales Tax return for the filing period that includes the date stated above. This is required even if you delay your business operations or make no taxable sales during the stated period.

You’ll automatically receive a bill if you fail to file your return. The minimum penalty is $50.

I’ve written a table below showing the Sales Tax filing quarters and their corresponding due dates:

Example: You indicate that your business will begin on July 15.

• Your first Sales Tax return will cover the period from June 1 to August 31.
• It must be filed by September 20.

Leave the Temporary Vendor section blank (Unless your business is temporary or seasonal).

In the box below, briefly describe your key business activities. Your description should match the NCAIS Code entered earlier in your application.

Finally, select “Yes” or “No” to the question asking if your business is home-based. Then, click “Save and continue” to move to the next step.

b. Former Owner Information

You only need to complete this section if you’ve acquired all or part of an existing business or any assets of a business. They must be registered or required to be registered for New York Sales Tax.

If applicable, enter the former owner’s details:

• Full legal name.
• Seller ID.
• Phone Number.
• Address.
• Any other key identifying information.

Select “No” and click “Save and continue” if you didn’t purchase or assume ownership of an existing business qualifying for Sales Tax.

c. Financial Information

The next section asks you to fill out your financial information.

First, answer “Yes” or “No” to the question “Do you intend to accept credit cards and/or debit cards?”

After this, use the drop-down menus to select your estimated Annual Sales and Annual Sales Tax collection amounts.

Enter your bank account details. This is where your Sales Tax funds will be deposited.

Enter your main banking details exactly as shown on your business bank account.

• Bank name.
• Routing number.
• Account number.

Click “Save and continue” once you’ve completed the required information to proceed to the next section.

d. Primary Physical Location And Mailing Address

In this section, your previously filed physical location and mailing address should appear automatically. These are taken from your Business profile created in the last section.

The system will automatically use these as your main business location and mailing address. This is where the Department of Taxation and Finance will send your Certificate of Authority.

Click “Add new physical address location(s)” or “Add new mailing address(es)” if you need to change your primary physical business location or designate a different address to receive state correspondence. Then, select your preferred option.

Click “Save and continue” after confirming your selections to move on to the next step.

e. Additional Location(s)

Next, you’ll be asked to discuss your additional business locations. This section determines if your business operates from more than one permanent location and whether each one requires its own Certificate of Authority to collect Sales Tax.

Select “Yes” if you have more than one permanent place of business. You’ll then be asked if you plan to file a separate Sales Tax return for each location.

In this case, you need to complete a separate Certificate of Authority application for each business location that qualifies to collect Sales Tax. You’ll receive a certificate for each location, and you must display it according to the rules and regulations discussed below.

If you select “Yes,” your previously entered business locations should appear automatically. Click “Add new” to create one if no additional locations are listed. You’ll be guided back to the Business Profile section, where you can enter the details for each new location.

Select “No” if your LLC operates from one location. Then, click “Save and continue” to move to the next section.

If your LLC operates from only one location, select “No” and click “Save and continue” to move to the next section. Following this, you’ll be asked whether you will file one combined sales tax return for all locations.

Click “Save and continue” once you confirm your entries.

f. Member, Partner, And Employee Information

After confirming your additional locations, you must enter the details of additional members, partners, and employees. These are your LLC members or partners responsible for handling tax matters or Sales Tax reporting.

Select “Yes” if any LLC member or partner has been designated as the Tax Matters Person or is responsible for your LLC taxes. Then, use the list provided to select the name of each designated person.

Choose “No” if you don’t have a designated Tax Matters person.

Towards the bottom of the page, there should be a section titled “Partner(s)/member(s) with 20% or more ownership or profit distribution.”

State any LLC member or partner who owns 20% or more or receives 20% or more of the profit distribution.

• Click “Add new partner/member” or “Add new partner(s)/member(s) with 20% or more ownership or profit distribution.”
• Enter their details in the required fields.

Note: You can only add individual members or partners in this section. You cannot be listed as a responsible person if you’re a business entity that holds ownership interests.

Click “Save and continue” after completing the required sections to move to the Business Entity Background section.

g. Business Entity Background

In the Business Entity Background section, you’ll be asked a series of questions regarding your tax compliance history. This ensures that your LLC or its responsible persons do not have any unresolved tax issues with the state or other jurisdictions.

Answer the series of questions using the “Yes” or “No” boxes provided. These relate to your business, its owners, members, or managers.

Note: Make sure you answer each question accurately and honestly. If you don’t, your application could be delayed, or your Certificate of Authority may be denied.

I’ve shown you how to complete each question in the sections below.

Click “Save and continue” once all questions have been accurately answered.

h. Business Associations

In the next section, you’ll be asked another series of questions relating to your relationships with other businesses and entities. Furthermore, you’ll be asked if any of these parties are involved in your tax filings or business structure.

Note: This helps the DTF to understand how your business is organized and who is responsible for tax reporting.

I’ve shown you how to complete each question below:

Click “Save and continue” once you’ve answered all questions accurately.

i. Business Activity

Once you’ve discussed your business associations, you need to answer questions based on your business activities. Your responses in this section determine if you need to complete additional applications.

Example: You select “Yes” to the “Cigarettes or other tobacco products sold at retail” question.

• You’ll be prompted to complete the Application for registration of retail dealers and vending machines for sales of cigarettes and tobacco products.

Click “Save and continue” after answering all questions to proceed.

j. Business Responsible Person(s)

In the penultimate section, the system will display the same Responsible Person(s) you entered earlier in your business profile. Each person is required to complete a Responsible Person Questionnaire.

This asks:

• When they assumed business responsibility.
• If they’re involved in daily business operations, hiring/firing, or financial decisions.
• Their specific duties (preparing tax returns, managing business decisions, check-signing, etc).
• Their outstanding judgments or pending legal charges.

Note: All responsible persons MUST complete the questionnaire.

Click “Save and continue” to proceed once all questionnaires have been filled out.

k. Application Summary and Attestation

On the final page, you must review your application before submitting it. I highly recommend that you carefully look through each section, checking for accuracy. Main sections to check include your entity type, business identification, address, and responsible persons.

Click “Next” once you’ve reviewed and confirmed that the stated information is accurate.

You’ll be taken to an Attestation page. For this, read the declaration and check the box to agree. This confirms that all information provided is accurate and true to your knowledge.

Then, select “Responsible Person” to act as your electronic signature.

Finally, click “Submit application.” This officially submits your certificate application to the New York Sales Tax Certificate of Authority.

Approval For The New York State Sales Tax Certificate Of Authority

You should receive a confirmation page once your filing is complete. I highly recommend that you print and file a copy for your business records for reference.

The DTF usually takes around 5 business days to review and process your application.

The DTF will contact you using the email linked to your NY.gov Business account. Check your email regularly for updates regarding your application. They will contact you:

• Once your application is submitted.
• If they require additional information or corrections.
• Once your application is approved.

Note: Correspondence regarding your application will come from: [email protected].

The DTF will mail your Sales Tax Certificate of Authority to your chosen mailing address (The one you selected when applying).

Sales Tax Certificate Of Authority Display Requirements

Once approved, the state of New York requires you to display your Certificate of Authority in plain view at your place of business. This should be done as soon as your approved certificate has been mailed to you.

• It must be displayed where both customers and tax officials can see it.
• It must be displayed in all business locations, with each certificate showing the specific site address (If you operate in multiple locations).
• Attach the certificate to your cart, vehicle, or stand if you don’t have a fixed business location.

Under New York Tax Law §1145(4), failure to comply may result in a $50 penalty. This is added to any penalties imposed for violations relating to Sales Tax regulations. I’ve covered these in more detail below.

Why You Must Obtain The Sales Tax Certificate Of Authority

As I’ve stated above, you must obtain a Sales Tax Certificate of Authority before carrying out certain taxable business activities in New York.

The state will impose penalties if you perform these business activities without a Certificate of Authority:

• Selling taxable services or tangible personal property.
• Selling cigarettes or related products.
• Selling automotive fuel.
• Purchasing or selling tangible services or property for resale.
• Operating a hotel, motel, or similar.
• Receiving amusement charges.

If you fail to comply, a $500 civil penalty may be imposed for the first day you make taxable purchases or sales without a certificate. This is set under New York Tax Law §1145(a)(3)(i). Following this, you may be fined $200 for each subsequent day.

Conducting business without a Certificate of Authority is considered a misdemeanor under New York Tax Law §1817(a). Under this provision, you may be subject to additional penalties and fines.

Contact Information: New York Department Of Taxation And Finance

Contact the New York State Department of Taxation and Finance (NYSDTF) if you have any questions or concerns regarding your filing or submission processes.

• Phone: 518-457-5181
• Business Hours: 8:30 A.M. to 4:30 P.M. EST (Monday to Friday).

Frequently Asked Questions