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New presumption applicable to definition of sales tax vendor

Newly enacted legislation creates a presumption that certain sellers of taxable property or services are sales tax vendors who are required to register for sales tax purposes and collect state and local sales taxes.

Under the presumption, a seller of taxable property or services is presumed to be a vendor if the seller enters into agreements with residents of New York State under which residents receive consideration for referring potential customers to the seller by links on a Web site or otherwise, and the value of the sales in New York State made by the seller through those agreements totals more than $10,000 in the preceding four sales tax quarters.

The Tax Department may not assess sales tax required to be collected or related penalty and interest for periods beginning on or after June 1, 2008, against a business that meets the conditions described under the section in the memorandum entitled Relief for sellers covered by the presumption, if the business registers and begins collecting sales taxes by June 1, 2008.

A business can register online or by using form DTF-17, Application to Register for a Sales Tax Certificate of Authority. Most businesses should enter a principal NAICS code in the Non-store Retailer category, such as 454111, Electronic Shopping, or 454113, Mail-Order Houses, on the application.

Additional information

Technical memoranda

FAQs that address specific scenarios:

Sales Tax Information Center: 1-800-698-2909


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Last Modified: August 26, 2008