Register as a sales tax vendor
Every person who sells taxable tangible personal property or taxable services (even if you make sales from your home) must register with the Tax Department before beginning business. If you aren't sure whether you need to register for sales tax purposes, see Tax Bulletins Do I Need to Register for Sales Tax? (TB-ST-175) and Sales from Your Home (TB-ST-807).
Certain sellers of taxable property or services are subject to a presumption that they are sales tax vendors who are required to register and collect state and local sales taxes. See Presumption applicable to definition of sales tax vendor for more information.
If you must register to collect sales tax and need information about how to register, see Tax Bulletin How to Register for New York State Sales Tax (TB-ST-360).
What you will need
- An NY.gov ID
You must have a My.NY.gov Online Service user name and password to apply for a new license or permit, or to manage your existing licenses and permits. (See How to apply for more information)
- Application Checklist
- Form DTF-17.1, Business Contact and Responsible Person Questionnaire
- Instructions for the Application for a Sales Tax Certificate of Authority
How to apply
If you already have a username and password for any New York State Business Online Service, including the Tax Department Online Services:
- Select log in, below.
- Once you've logged in, select Apply Now! for a New License or Permit.
- Next, select Department of Tax & Finance, and then check the box for Application for Registration of Retail Dealers and Vending Machines for Sales of Cigarettes and Tobacco Products.
- Select Continue to complete and submit your application.
Select Create Account. Once you’ve successfully created your account, follow the steps above.
- Save your username and password. If you forget them, use the self-help links on the My.NY.gov log in screen to receive an email with your username or reset your password.
- Add other services to your My.NY.gov ID. You'll need a Tax Department Business Online Services account to file your sales tax returns online. Next time you log in to your My.NY.gov account, view the You can sign up for the following services section.
It’s easy to add the additional services you’ll need to do business with New York State, including Tax Online Services and Labor Online Service.
- Always print your confirmation page. Whether you're applying for a license or filing a return, you’ll get a confirmation page at the end of the process. Print it and keep it with your records.