Sales Tax Guidance for Businesses with No Physical Presence in NY

I received an email from New York State Department of Taxation and Finance. The department has issued new guidance on changes affecting sales tax registration requirements for businesses having no physical presence in New York.

TSB-M-19(4)S requires businesses with no physical presence in New York to register as a vendor and collect and timely remit sales tax if in the preceding four quarters:

• Business made more than $500,000 in sales of tangible personal property delivered to New York. AND --->

• Business conducted more than 100 sales of tangible personal property delivered to New York.  

New York Sales Tax does not follow a calendar year the quarters are:  

• March 1 through May 31,
• June 1 through August 31,
• September 1 through November 30, and
• December 1 through February 28/29.

If you are an out of state business required to register see How to Register for New York State Sales Tax. If you need further assistance contact me.