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Renewal is mandatory for
all registered sales tax vendors. See our
FAQs for more information.
Applying for renewal
You may apply only after you receive a notification letter that says we
selected you for renewal. Follow the application instructions in the letter;
the easiest and fastest way to apply will be online. See the
checklist
of information needed to complete your application. If you received your letter, you may apply online now.
Who must pay an application fee
If you are required to file an annual sales tax return, you do
not have to pay an application fee. If you are
required to file a quarterly or monthly (part-quarterly) return, you must
pay a $50 fee when you apply.
What happens if you fail to renew your Certificate
of Authority
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. If you do, we may impose a penalty
of up to $10,000 and you may be subject to a misdemeanor.
If you are out of business
You don’t need to renew your Certificate of Authority if you are out of
business, but you must close your sales tax account with us.
For information on closing your business, call:
- 518-485-2889 (all callers)
- 888-698-2909 (from within New York State if you don’t have free
long distance)
For more information
See TSB-M
08(9)S, Summary of the 2008 Sales and Use Tax Budget Legislation
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