If your business makes taxable sales to customers in New York, you may need to register for a New York Certificate of Authority before collecting sales tax. This 2026 guide explains who must register, what information you need, and how to complete the registration process through NY Business Express.
For broader information about New York sales tax rules, rates, and taxability, see the New York Sales Tax Guide. For details on filing deadlines and how to submit returns, see the New York Sales Tax Filing Guide.
Quick answers: New York sales tax registration
A quick overview of the authority, registration portal, nexus threshold, and other essentials for registering in New York.
| Fact | Detail |
|---|---|
| Authority | New York Department of Taxation and Finance |
| Registration portal | NY Business Express |
| Economic nexus threshold | More than $500,000 in annual sales AND more than 100 separate transactions into New York (both conditions must be met) |
| Registration fee | Free |
| Renewal period | No periodic renewal required |
Who must register for New York sales tax
You must register for a New York Certificate of Authority if your business has a sales tax nexus in the state. This usually applies when a business:
- Exceeds the economic nexus threshold of more than $500,000 in annual sales AND more than 100 separate transactions into New York in the immediately preceding four sales tax quarters, or;
- Has a physical presence in New York, such as an office, employee, warehouse, or inventory stored in the state.
New York's threshold is conjunctive, meaning both conditions must be exceeded before economic nexus is established. This makes it one of the more restrictive thresholds in the United States. Exceeding only the dollar amount or only the transaction count is not sufficient on its own to trigger the registration requirement.
Once you exceed both thresholds, you should register before making further taxable sales in New York. Digital products and SaaS are taxable in New York, so software businesses selling into the state should evaluate their nexus position carefully. If you're unsure whether your business has nexus, see the New York Sales Tax Guide for a broader explanation.
How to register for New York sales tax
Sellers can register online through NY Business Express, New York's centralized business services portal. This is the same portal you will use to manage your account, file returns, and make payments after registration.
Information you need before registering
Before applying for a New York Certificate of Authority, have this information ready:
- Your Social Security number (if registering as a sole proprietor with no employees)
- Your Employer Identification Number (EIN), if your business has one (required for corporations, partnerships, and most LLCs)
- North American Industry Classification System (NAICS) code for your primary business activity
- The date of your first sale in New York
- Your business address and any New York locations, if applicable
Registration steps
Follow these steps to register for a New York Certificate of Authority.
1. Create your NY.gov account
Set up your NY.gov account credentials to access NY Business Express.
- Choose a username and password
- Set up your security information
- This login is used for all future filings, payments, and account management
If you already have a NY.gov account, you can log in and add a sales tax registration to your existing profile.
2. Provide your business information
Enter your business name, address, type of entity, and any New York locations.
- Remote sellers without a New York location should indicate they are selling remotely
- New York uses destination-based sourcing for remote sellers. You charge based on where the buyer is located
- The applicable combined rate depends on the buyer's county and municipality, including New York City's combined rate of 8.875% (4% state + 4.5% city + 0.375% Metropolitan Commuter Transportation District surcharge)
3. No registration fee
There is no fee to register for a New York Certificate of Authority. The registration is free and processed entirely online.
4. Submit your application
Review your entries and submit the application.
- You will receive an on-screen confirmation after submission
- Registration is typically completed immediately upon submission
5. Receive your New York Certificate of Authority
Once the registration is processed, you will receive:
- Your New York Certificate of Authority (your sales tax vendor number)
- Your assigned filing frequency (monthly, quarterly, or annually, based on expected tax liability)
- Access to NY Business Express for filing, payment, and account management
What happens after registration
After registering, you must begin collecting New York sales tax on taxable sales and file returns based on your assigned filing frequency. Most remote sellers are assigned a quarterly filing frequency. New York sales tax returns are generally due on the 20th of the month following the close of the reporting period.
New York taxes digital products and SaaS, making it an important state for technology and software companies to monitor. See the New York Sales Tax Guide for full details on taxability.
➡ Learn more about New York sales tax rates, taxability, and nexus in the New York Sales Tax Guide
➡ See how to file and pay New York sales tax in the New York Sales Tax Filing Guide
Note: At Quaderno we love providing helpful information and best practices about taxes, but we are not certified tax advisors. For further help, or if you are ever in doubt, please consult a professional tax advisor or the local tax authorities.
Need help registering across multiple states?
Watch our webinar: US Sales Tax Registration & Filing Tips + AMA. Learn how international sellers register, file, and manage US sales tax compliance across multiple jurisdictions.
Note: At Quaderno we love providing helpful information and best practices about taxes, but we are not certified tax advisors. For further help, or if you are ever in doubt, please consult a professional tax advisor or the tax authorities.
