If your business makes taxable sales in New York State, you are required to register as a sales tax vendor with the New York State Department of Taxation and Finance to obtain a Certificate of Authority (aka COA).
- Do you know if you need a temporary or regular Certificate of Authority?
- You need to apply for a COA at least 20 days before you do business.
- Certificates of Authority are not transferable. If you buy or sell your business, the new owner must file for a new certificate.
- Certificates must be displayed prominently in your place of business.
- If you have more then one place of business, you must have a COA displayed at each location.
For more information you can view this video from the New York State Department of Taxation and Finance.