Who needs a sales tax Certificate of Authority in New York?

Issued by New York State Department of Taxation and Finance, through New York Business Express, at step 2 of 6 in the opening sequence: register for tax.

Every kind of business in New York

The New York table lists this for every kind of business.

Apply at least 20 days before the first sale; nothing may be sold until the certificate arrives, and it is displayed at the counter. Operating without one can cost up to $10,000 in penalties.

Checked Oct 17, 2026 against the agency’s page.

Step 2 of 6: Register for tax

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by New York State Department of Taxation and Finance, through New York Business Express.

Sources and dates

Tax Department bulletin, how to register for New York State sales tax. Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.