If you have a business that sells tangible personal property or services in New York State, you need a Certificate of Authority. This certificate lets you collect sales tax. The New York State Department of Taxation and Finance (DTF) gives out these certificates.

Most rules apply to businesses with a physical presence in New York State. This means having a headquarters, shop or office in the state.

You must get the certificate before you open your business. The certificate also lets you collect sales tax exemption certificates.

Tangible personal property is any item you can touch. These items are taxable. Some services are also taxable. Taxable goods and services include:

• Tangible personal property (unless specifically exempt)
• Gas, electricity, refrigeration and steam
• Telephone service
• Selected services
• Food and drinks sold by restaurants, taverns and caterers
• Hotel stays
• Certain admission charges and dues

These rules also apply if you sell from your home.

Businesses with no physical presence in New York State must register if:

• Sales of tangible property in New York State total more than $300,000 a year
• More than 100 sales of tangible property are made in one year in New York State