An aerial view of New York City
The state of New York raises revenue by charging a sales tax on purchases. Businesses operating in New York collect the sales taxes when selling their products and services. Owners of new businesses or new locations of a business must file for a New York state tax ID number. Buyers of an existing business must also register. Business owners should learn the filing method and submit an application for a sales-tax ID number before doing business in New York.
Instructions
1. Determine when you intend to start business or buy an existing business in the state of New York. You must file for a certificate of authority and sales-tax number at least 20 days before starting business in New York. In addition, you may not file more than 90 days before starting business.
2. Access the North American Industry Classification System (NAICS) Code Lookup tool. Each industry has a code number based on the type of product or service. Look up your NAICS code number. Use that number in the corresponding field on the application for a New York state tax ID number.
3. Open the "Application to Register for a Sales Tax Certificate of Authority" form. You may print and mail in the application or use an online system to fill in the form and apply online for your tax identification number. Choose the Department of Taxation and Finance and click on the "Certificate of Authority to Collect Sales Tax" link to get to the online form. The New York State Department of Taxation and Finance (NYSDTF) provides a "sales tax vendor identification number" with your certificate of authority.
4. Fill out the application. You do not have to mail anything if using the online form. You do not have to pay a filing fee to get a New York tax ID number. Mail paper applications to the NYSDTF with the following contact information:
NYS Tax Department
Sales Tax Registration Unit
W A Harriman Campus
Albany, NY 12227
518-485-2889
tax.state.ny.us
