Sales Tax Vendor Registration

"Tangible personal property" means any kind of physical personal property that has a material existence and is perceptible to the human senses (something you can see and touch). Sales of tangible personal property and certain services are subject to sales tax when delivered in New York State.

Examples of taxable tangible personal property include:

• Raw materials such as wood, cloth, or metal
• Manufactured items such as jewelry, clothing, furniture, machinery, and appliances
• Motor vehicles, gasoline, oil, and chemicals
• Computers and pre-written computer software
• Artistic items such as paintings, sculptures, photographs, and craft items
• Animals, trees, shrubs, and flowers
• Certain grocery store items such as soda, beer, candy, and bottled water

You will receive a notification letter from the New York State Department of Taxation and Finance when you are required to renew your sales tax Certificate of Authority. Vendors are randomly selected by the State. You cannot apply for renewal until you receive your letter.

Renewal is mandatory for all registered sales tax vendors. If you fail to renew your certificate before the expiration date on your letter, it will be illegal for you to conduct any business subject to New York State sales and use tax law. You may be fined a penalty up to $10,000.

Get more information about renewals of Certificate of Authority.