Expand a business

If you are expanding your New York State business, use the following checklist to help you comply with New York State tax law.

  What to do: Additional information:
Checkbox  If you file annual sales tax returns and you owe more than $3,000 in tax for an annual filing period, you must begin to file quarterly returns. File sales tax returns
Checkbox  If you file annual or quarterly sales tax returns and your combined total of taxable receipts, purchases subject to tax, rents, and amusement charges is $300,000 or more in a quarter, you must file monthly returns (beginning with the first month of the next sales tax quarter).

File sales tax returns

Checkbox  If you hire more employees, you must report to New York State certain information about each new employee.
New hire reporting
Publication NYS-50, Employer’s Guide to Unemployment Insurance, Wage Reporting, and Withholding Tax
Checkbox  If you increase your payroll, you must remit the amount withheld after each payroll that causes the total withheld to equal or exceed $700 during a calendar quarter. Withholding tax filing methods

Publication NYS-50, Employer’s Guide to Unemployment Insurance, Wage Reporting, and Withholding Tax
Checkbox  If you acquire all or part of the assets of an existing business, you must file Form AU-196.10.

Form AU-196.10, Notification of Sale, Transfer or Assignment in Bulk and its instructions

Checkbox 

If you change your business structure (for example, from a sole proprietorship to a corporation), you must file Form AU 196.10. You may also have to change your:

  • registration for sales tax
  • filing period (from annually to quarterly or monthly)

If you have employees you may also have to:

  • change your registration for unemployment insurance and withholding tax
  • contact your workers compensation and unemployment insurance providers to notify them of the change to your business structure

Form AU-196.10, Notification of Sale, Transfer or Assignment in Bulk and its instructions

Form NYS-100, New York State Employer Registration for Unemployment Insurance, Withholding, and Wage Reporting

Checkbox 

If you are a microbrewery:

  • if you expand to produce more than 60,000 barrels (1,860,000 gallons) annually, you no longer qualify as a microbrewery, and you must change the filing period of your Form MT-50, from annually to quarterly or monthly.
  • if you expand to import beer, you no longer qualify as a microbrewery and you must change the filing period of your Form MT-50, from annually to quarterly or monthly.

Form MT-50, Beer Tax Return (and Similar Fermented Malt Beverages) and its instructions

Checkbox 

If you sell, possess, or produce cigarettes or other tobacco products:

  • To change location, or register more retail locations or vending machines, you must file Form DTF-716.
  • If you expand to 15 or more retail outlets, you may qualify as a chain store, allowing you to pay lower prices.
  • If you are an agent or agent/wholesale dealer and you have a transfer of license, you must file Form CG-100-A.
  • If you are a wholesale dealer and add locations, or have a transfer of license, you must file Form CG-100-W.
  • If you are a vending machine operator and you have a transfer of license, you must file Form CG-100-V.
Checkbox 

If you sell tires or vehicles with tires:

  • You must file a waste tire return for each location for which you file a sales tax return.
  • If you file only one sales tax return for all your locations, you need file only one waste tire return.
Form MT-170, Waste Tire Management Fee Quarterly Return and its instructions

 

Updated: May 22, 2012