Small Business Resource Guide - NYS Taxation
The overall goal of the NYS Tax Department is for all taxpayers to voluntarily pay the correct amount of tax, at the right time. The New York State Tax Department will partner with New York’s businesses to help them comply
with their tax responsibilities in the easiest and most efficient way.
The New York State Tax Department features a growing list of electronic services that promote self-service, making it
easier for customers to conduct business with the department at their convenience.
Online Services with NYS Tax
Recommend that all businesses sign up for subscription services to:
• Obtain new postings of Tax specific technical guidance documents
• Receive press releases and News
• Each business should create an online service account:
• File and pay taxes (sales tax mandated)
• Respond to department notices
• Change your business address/phone number
• Sign up for E-mail alerts to receive account email alerts about your tax account instead of paper mailings.
- filing due date reminders
- updates to your account
Sales Tax – Purchasing An Existing Business
At least ten days before you plan to pay for the business or any assets of a business complete and send to the Tax
Department Form AU 196.10, Notification of Sale, Transfer, or Assignment in Bulk and pay the sales tax. (If there are tax liabilities of the old business and of the form is NOT filed, the new owner will be liable for that sales tax into the future. If the form IS filed, the liability is limited to what is known at that period.)
At least 20 days before you acquire all or part of an existing business that will require a sales tax Certificate of
Authority, you must apply for a new certificate.
Who Must Register for a Sales Tax Identification Number?
A VENDOR is any person who makes taxable sales of goods or services within the state or who accepts or issues
an exemption certificate. If you need a Sales Tax Identification number you must apply online to Register for a Sales Tax Certificate of Authority. The application form DTF-17 is available online at OPAL.
Home Sales - Tax Bulletin TB-ST-807
If you operate a trade or business from your home, you have the same responsibilities as any other business making the same types of sales in New York State. If your business sells taxable goods or services, you must register with the Department of Taxation and Finance to obtain a Certificate of Authority. If you do not operate a trade or business special rules apply for casual sales and garage sales.