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).
To register as a sales tax vendor, file Form DTF-17, Application for a Sales Tax Certificate of Authority.
Other sales tax registration resources:
Video: NYS Sales Tax Starting a Business