Form Dtf-17-I - Instructions For Form Dtf-17 - New York State Department Of Taxation And Finance
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3DTF-17-I
New York State Department of Taxation and Finance
Instructions for Form DTF-17
(4/07)
Application to Register for a Sales Tax Certificate of Authority
General information
Line instructions
Use this form to register with the Tax Department to obtain a
Section A — Type of entity or organization
Certificate of Authority for New York State (NYS) sales and
Line 1 — Indicate how your business is legally organized.
compensating use tax purposes. A Certificate of Authority is required
to make sales of tangible personal property and enumerated taxable
Governmental organizations include the federal government, NYS
services. It authorizes you to collect state and local sales tax in NYS.
and any of its agencies, instrumentalities, public corporations,
A Certificate of Authority also authorizes you to issue and receive
or political subdivisions (counties, towns, cities, villages, school
NYS sales tax exemption documents. The Certificate of Authority
districts, and fire districts).
will include the address of the physical location of the business and
must be displayed in plain view at that location. If you have more
An exempt organization is a nongovernment organization that
than one location, a certificate must be displayed at each location
qualifies for exemption under Tax Law section 1116 and has been
with the appropriate address corresponding to that location. If you
issued an Exempt Organization Certificate by the Tax Department.
have no regular place of business, you must attach the certificate to
your cart, stand, truck, etc.
Section B — Reason for applying
Line 2 — Mark an X in all applicable boxes to indicate the reason
We encourage you to apply for your sales tax Certificate of
you are applying for a Certificate of Authority.
Authority on NYS’s Online Permit Assistance and Licensing
Web site at Filing your application online is
• If you are adding a new location to an existing business, refer to
the fastest way to receive your certificate. The speed and accuracy
the instructions for line 11.
of computers allow electronic applications to be processed faster
• If you are registering because you changed your organizational
than paper applications, greatly reducing the possibility of errors
structure (for example, from a sole proprietor to a corporation),
and delays.
you must file a final return and surrender your Certificate of
Authority for the former business.
Who is required to register?
Note: If you are going into business as, or changing your
You must register for sales tax purposes with the Tax Department
organizational structure to, a limited liability company (LLC) or a
and have a valid Certificate of Authority to sell tangible personal
limited liability partnership (LLP), you must first contact the NYS
property or certain taxable services, operate a hotel or motel,
Department of State. Once you have been granted your LLC or
or receive amusement charges in NYS. You must also register
LLP status, you will be sent Form TR-570, LLC/LLP Request for
for sales tax purposes to issue or accept most NYS sales tax
Information, which contains instructions on how to register for
exemption documents or if you are acquiring all or part of the
sales tax purposes.
assets of an existing business that is registered or required to
• Examples of Other may include registering in order to issue or
register for sales tax purposes. If you are an out-of-state lessor of
receive sales tax exemption certificates or voluntarily registering
tangible personal property and your lessee lives in NYS or moves
to file sales and use tax (for alternative methods of paying
to NYS and brings the leased property into NYS for personal use or
sales or use tax that do not require sales tax registration, see
for use in any employment, trade, business, or profession, you must
Form ST-130, Business Purchaser’s Report of Sales and Use
register for sales tax purposes within 30 days after your property
Tax, and Form ST-131, Seller’s Report of Sales Tax Due on a
comes into NYS. For more information regarding specific sales tax
Casual Sale).
registration requirements, see Publication 750, A Guide to Sales
• If you are acquiring all or part of the assets of an existing
Tax in New York State.
business by purchase, transfer, or assignment from a person
registered or required to be registered for sales tax purposes,
When to register?
you must file Form AU-196.10, Notification of Sale, Transfer,
You must obtain a Certificate of Authority at least 20 days before
or Assignment in Bulk (refer to the instructions on the back
you:
of Form AU-196.10). For telephone inquiries concerning the
• begin making taxable sales or providing taxable services within
requirements for filing Form AU-196.10, please see Need help?
NYS;
Caution: If a Form AU-196.10 is required but not timely filed, you
• begin issuing or accepting NYS exemption documents; or
may be held personally liable for sales tax due from the person
who sold you the business assets.
• acquire all or part of the assets of an existing business.
If you need to change information such as the name, ID number,
However, do not file this application more than 90 days before you
physical address, owner/officer information, business activity, or
will begin business.
paid preparer address (as well as your address), complete and
send in Form DTF-95, Business Tax Account Update. You can
What can you expect once registered?
obtain forms through Internet access, fax-on-demand, or by calling
Once you are registered for sales tax purposes, you must generally
one of the telephone assistance numbers listed under Need help?
file quarterly sales and use tax returns regardless of whether you
have started or done any business. You must also remit tax due with
Section C — Business identification
the returns and keep required records. For important information
Enter your business identification information. Complete all lines
regarding your responsibilities as a person registered for sales tax,
that apply to your business.
see Publication 750.
Line 3 — Enter the exact legal name of the business that you are
Quarterly sales tax returns are due as follows:
registering.
Sales tax quarter
Due date
• For a corporation, the legal name is the name that appears on
March 1 – May 31
June 20
the Certificate of Incorporation filed with the NYS Department of
June 1 – August 31
September 20
State.
September 1 – November 30
December 20
December 1 – February 28 (29)
March 20
• For an LLP or LLC, the legal name is the name used on the
Articles of Organization filed with the NYS Department of State.
If the due date is not a business day, returns are due the first
business day after the due date.
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