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Instructions for Sections A, B & C

Section A - Starting your business or updating its status

Section B - Business identification

Section C - Type of entity or organization

Do not complete this application if you are changing or updating information such as the name, identification (ID) number, physical address, responsible person information, or business activity. Instead, see Tax Bulletin Amending or Surrendering a Certificate of Authority (TB-ST-25).

Section A - Starting your business or updating its status

Select:If your business:

Starting a new business

will engage in activity in New York State that requires a Certificate of Authority and has never previously obtained one.   

Change in organization

is changing its organization type in New York State, such as changing from a sole proprietorship to a corporation, and has a Certificate of Authority. You must enter the effective date of the change in organization structure in the field provided.

Restarting prior business

was previously registered to collect sales tax but its Certificate of Authority expired or was surrendered, revoked, or suspended.

Purchased existing business

plans on acquiring a business, or any of its assets, that is required to be registered to collect sales tax.

*Warning: Do not pay the seller until you have:

  • filed Form AU-196.10, Notification of Sale, Transfer, or Assignment in Bulk, and
  • received Form AU-197.1, Purchaser's and/or Escrow Agent's Release -- Bulk Sale, from the Tax Department.  

See Bulk sales (sales tax clearances)

Adding a location

has a Certificate of Authority for other locations and has elected to file a consolidated sales tax return for all locations.

See Permanent place of business

Section B - Business identification

 The following business information will appear on your Certificate of Authority:   

  • legal name
  • DBA or trade name (if you have one)
  • federal employer identification number (EIN) or, if you do not have one, a temporary New York ID number assigned by the Tax Department
  • physical address of the location where you will be making taxable sales

Legal name

Enter the exact legal name of the business.

If the entity is a:Then the legal name is:

Sole Proprietorship             

your first name, middle initial, and last name.

Partnership

the name given in your partnership agreement or, if not provided in the partnership agreement: your legal name includes the names of the individual partners (first name, middle initial, last name). Use an ampersand (&) to separate the partners' names. If there are more than three partners, enter "et al" after the third partner's name.

Corporation

the name that appears on the Certificate of Incorporation filed with the new York State Department of State, or other state filing office (if a foreign corporation).

Limited Liability Company (LLC)

the name that appears on the Articles of Organization filed with the New York State Department of State 

DBA or trade name (if different from legal name)

If you do business under a trade name, assumed name, or any name different from your legal name, enter the DBA (Doing Business As) or trade name.

In order to do business under a DBA or trade name, you must have filed:

  • an Assumed Name Certificate with the applicable county clerk's office, or
  • a Certificate of Assumed Name with the New York State Department of State (if your business is a corporation, limited partnership, or LLC).

If you have a DBA or trade name, enter the name exactly as it appears on the certificate.

If you do not have a DBA or trade name, leave this field blank.

Federal employer ID number (EIN)

Enter your nine-digit employer identification number (EIN), also known as a federal tax identification number, that you received from the Internal Revenue Service (IRS). You need an EIN for filing purposes if your business:

  • is any type of entity other than a sole proprietorship, or
  • plans on hiring employees.

If you do not need an EIN, leave this field blank. The Tax Department will assign you a temporary New York identification number for filing purposes.

If you need an EIN, apply for one with the IRS now online. If you cannot obtain one immediately, you can still complete your application for a Certificate of Authority. The Tax Department will assign you a temporary New York ID number. After the IRS assigns your business an EIN, you must update your sales tax account with the Tax Department.

Physical address

Enter the actual street address of your business. Do not enter a PO Box number.

This address will appear on your Certificate of Authority, which you must display in plain view at your place of business.

If you have more than one permanent place of business for sales tax, you have two options:

Option 1 - You can apply for a separate sales tax Certificate of Authority for each location. You then must file separate sales tax returns for each location.  

Option 2 - You can enter additional locations later on in the application and receive a Certificate of Authority for each location. You then must file one (consolidated) sales tax return for all locations entered.

If you are a show vendor or operate a portable stand or pushcart and do not have a permanent place of business, enter the home address of the owner or one of the partners, members, or officers of the business. You must attach the Certificate of Authority to your cart, stand, or truck so that it is visible.

Mailing address (if different from the physical address)

The Tax Department will mail your Certificate of Authority and other sales tax notices to this address. Some businesses may use different mailing addresses for their different tax obligations; be sure to enter the address to be used for sales tax.

Do not enter the address of your tax preparer if you have one for sales tax filing purposes. You will be asked to provide this information later in the application.

Primary email address

Enter at least one email address.

Section C - Type of entity or organization

For information on forming your business entity, visit the New York State Department of State Web site.

To learn about your business's tax responsibilities, see Publication 20, New York State Tax Guide for New Businesses.

This chart briefly summarizes the different types of businesses that can operate in New York State.

Type of entityDescription

Individual (Sole proprietorship)                     

The simplest form of a business structure. A sole proprietorship is owned by one individual who generally controls the business and makes management decisions.  The owner has unlimited liability for the business.

Partnership

A business where two or more persons join together to carry on a trade or business. The general partner or partners generally control the business and are liable for debts and obligations of the partnership. For registration purposes, the term partnership includes a joint venture that is carrying on a trade or business.  

Limited partnership (LP)

A partnership that has at least one general partner and one limited partner.

Limited liability partnership (LLP)

A partnership that provides professional services and has registered as a limited liability partnership under Article 8-B of the Partnership Law of New York State or under the laws of another jurisdiction.

Corporation

A legal entity created by filing a Certificate or Articles of Incorporation with a state, and has a legal existence separate and distinct from its owners or shareholders. 

A corporation may either be a C Corporation or it may elect to be an S Corporation for tax purposes (see below).

S Corporation

A corporation that has elected to have its income pass through the corporate level free of taxation at both the federal and New York State level.  In addition to making the election with the IRS, your business must file with the Tax Department Form CT-6, Election by a Federal S Corporation

C Corporation

A corporation that is not an S Corporation for New York State tax purposes.

Limited liability company (LLC)

An unincorporated organization of one or more members, each having limited liability for the debts and obligations of the business. An LLC may be a Member-managed LLC or a Manager-managed LLC (see below).

Member-managed LLC

An LLC where all the members participate in running the business.

Manager-managed LLC

An LLC where only designated members, or certain nonmembers/outsiders, or a combination of members and nonmembers are given the responsibility to run the business.

Government

Includes the state of New York or any of its agencies, instrumentalities, public corporations, or political subdivisions, and the United States of America and any of its agencies and instrumentalities.

Trust

A legal relationship where property (real or personal, tangible or intangible) is held by one party for the benefit of another.   In certain circumstances it may be necessary for a trustee to register when they sell tangible personal property subject to sales tax. 

Estate

A legal entity that holds possession of a person's assets after they die. It may be necessary for the estate's executor to register as a vendor in order to sell the estate's tangible personal property, such as a car or jewelry.

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