Sales tax re-registration program for holders of a sales tax Certificate of Authority

The 2026-2027 Executive Budget authorized the Tax Department to implement a sales tax re-registration program to occur over a three-year period beginning in the summer of 2027. This program is an opportunity for the Tax Department to obtain current information on a business’s operation, owners, and responsible persons, as information provided to the department when the business previously applied for a sales tax Certificate of Authority (COA) may be outdated.

During the program, the Tax Department will notify all current holders of a COA of the date their current COA is expiring. Once notified, they will be required to re-register and obtain a new COA to continue operating.

Additional information will be added to this page as we get closer to beginning the re-registration process. Subscribe to sales tax to receive updates.

Frequently asked questions (FAQs)

Can a business re-register early?

No. The re-registration program will occur in tranches. The Tax Department will notify current COA holders by certified mail that their current COA will be expiring on a certain date, and they will have to re-register. This notification will be sent at least 180 days before the expiration of the business’s current COA. Businesses cannot re-register until they receive their letter from the Tax Department.

When does the re-registration program begin?

The re-registration program will begin in the summer of 2027 and will occur over a three-year period.

Does the Tax Department have information on when each current COA holder will need to re-register?

No. The Tax Department does not currently have information on any specific business’s re-registration window. 

Is there a fee to re-register?

No. There is no fee to re-register. 

Will a business with fixed and final tax liabilities be able to re-register?

Before a business’s application for a new COA can be approved, all fixed and final tax liabilities of any tax type must be paid in full. Fixed and final tax liabilities are those tax assessments for which the business does not have any further appeal rights. 

What is the Penalty and Interest Discount (PAID) program and how does it impact re-registration? 

The PAID program provides an opportunity for eligible businesses to resolve fixed and final sales tax liabilities that exist as of September 1, 2026, and receive penalty and interest relief before the re-registration program begins. Under PAID, this discounted amount includes all outstanding sales taxes, but only 50% of the interest and none of the penalties.

All sales tax fixed and final liabilities eligible for relief under the PAID program must be paid in full on or before December 31, 2026.

For more information on this program, see Penalty and Interest Discount (PAID) program.

Will the Tax Department automatically re-register a business that does not have any outstanding fixed and final tax liabilities?

No. All current COA holders, even those without outstanding tax liabilities, will need to go through the same re-registration process and apply for a new COA during their specific re-registration period.

Will a small business required to file an annual sales tax return have to re-register?

Yes. All current COA holders will be required to apply for a new COA, regardless of how often they must file a sales tax return.