In New York State, the Certificate of Authority, also known as the Certificate of Authority to Collect Sales Tax, is the Sales Tax ID number the state requires a business to use when collecting sales tax. Requests for a Sales Tax ID number must go through the New York State (NYS) Department of Taxation and Finance. The NYS Department of Taxation and Finance accepts requests for the Certificate of Authority online via the DTF-17 Register for a Sales Tax Certificate of Authority application on the Online Permit Assistance and Licensing (OPAL) system.
Things You Will Need
Click the "Online Applications" sidebar tab on the New York State OPAL website (see Resources). Click the right-pointing blue arrow to the left of the "Taxation and Finance, Department of" heading.
Select the "Certificate of Authority to Collect Sales Tax" link from under the heading. Click the "OK" button on the pop-up dialog box that opens.
Fill in the fields on the application form window that pops open. The form requests various information about your business including the type of business, reason for applying for a Sales Tax ID, business legal and DBA names and address, as well as your Federal I.D. Number (FEIN). If you don't have an FEIN, apply for it through the site by clicking the "Apply for FEIN" button in Section C and following the on-screen instructions.
Press the "Continue" button at the bottom of the application screen, follow the on-screen instructions, then press the "Submit" button to finish the application; or click "Save for Later" to temporarily stop the application process and return to it later. After you finish your application, wait for a confirmation page to appear with a reference OPAL ID number you can use to track the application process from start to finish. Print out the confirmation page for your records.
Apply by mail as an alternative. Call (518) 485-2889 to request a paper application. Once you fill it, send the application to:
New York State Tax Department Sales Registration Unit W. A. Harriman Campus Albany, New York 12227
After applying by mail, it typically takes four to six weeks before the Certificate of Authority arrives.
If you need help with any field or paragraph on the application, click the blue question mark bubble to the right of the field. A new window should pop open with information about the field or paragraph in question.
You should request your Certificate of Authority at least 20 days before you expect to sell taxable goods or services, or offer resale or exemption certificates. Your application can be delayed for various reasons including requests for additional information from the NYS Department of Taxation and Finance. Additionally, it can take 5 days or longer for your certificate to arrive after the request is processed and approved. The OPAL ID is not a license number. Complete all fields marked with an asterisks (*).