Sales tax applies to retail sales of certain tangible personal property and services.
If you will be making sales in New York State that are subject to sales tax, you must register with the Tax Department and obtain a Certificate of Authority. The Certificate of Authority gives you the right to collect tax on your taxable sales and to issue and accept most New York State sales tax exemption certificates. Generally, the seller collects the tax from the purchaser and remits it to New York State. If you expect to make taxable sales in New York State, you must register with the Tax Department at least 20 days before you begin business. New York State will then send you a Certificate of Authority which must be displayed at your place of business at all times.
For more information or help determining whether or not you must register, please see the Department of Taxation and Finance's Register as a Sales Tax Vendor website.