Part LL-1 of Chapter 57 directs the department to institute a sales tax vendor reregistration

program. All vendors registered for sales tax purposes must re-register and obtain a new Certificate of Authority.

Renewal of Sales Tax Certificate of Authority

You will receive a notification letter from us when you are required to renew your sales tax Certificate of Authority. You cannot apply for renewal until you receive your letter. We will randomly select all registered sales tax vendors for renewal on a staggered schedule through 2012. Vendors are only required to renew once during this three-year period.

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. See the checklist of information needed to complete your application. If you received your letter, follow this simple step to renew online - "Renew your sales tax Certificate of Authority."

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. See close or end a business for a list of procedures to follow.

For more information

See TSB-M 08(9)S, Summary of the 2008 Sales and Use Tax Budget Legislation