New York Nexus Rules 2017 New York:

New York:

What constitutes sales tax nexus in New York?

One of the more complicated aspects of New York sales tax law is sales tax nexus, the determination of whether a particular sale took place within the taxation jurisdiction of New York, and is thus subject to state (and possibly local) sales taxes.

If a vendor's transactions are determined to have nexus in New York, the vendor must register for a New York sales tax license and collect appropriate sales taxes from the buyer for all transactions with nexus in the state. On this page, we have compiled some of the most commonly needed facts about what constitutes sales tax nexus in New York.

Sales Tax Nexus in New York

According to the New York law, all retailers who have tax nexus can be defined in several different ways.

If your business has an office or any other place of business in New York, an employee in New York for more than two days each year, any sales representative, agent, contractor, or any other representative present within the state's boundaries, the delivery of goods within the state, using vehicles owned by the taxpayer, the ownership of any real or personal property, or the storage of goods stored in a warehouse in New York, you have sales tax nexus in the state.

New York has a rebuttable presumption that certain Internet retailers of taxable tangible personal property or services are sales tax vendors required to register for sales tax purposes and collect state and local sales taxes

For additional details on sales tax nexus law in New York, see the nexus information page from the Department of Taxation and Finance at

Taxation of Internet-Based Sales in New York

Depending on the situation, New York may or may not charge sales tax on Internet-based transactions. In the state of New York, the click through nexus can be complicated. It can have a (rebuttable) presumption that some Internet retailers of legally taxable personal property or taxable services are legally required to collect sales tax. More specifically, New York's statutes declares that a seller who enters into a commission agreement with any New York resident (where the resident either indirectly or directly refers potential customers to the seller AND these referrals result in gross receipts of more than of ten thousand dollars during the previous year) has nexus.

The nexus status and taxability of Internet-based sales, by vendors and/or consumers within New York, have been the subject of hot debate in recent years. You can learn more on our introduction to Internet-based sales taxes.

Does my business have tax nexus in New York?

The folks at the sales tax compliance company Avalara are an approved New York sales tax partner, and you can use their free to determine whether or not your business has nexus, and is therefore required to pay New York sales taxes. If you're interested in automating your sales tax collection and filing process, click here to get more information.

Back to New York Top
** This Document Provided By SalesTaxHandbook **

Related pages

hilmar zip codezip code aledo txnj sales & use tax online filingseattle taxes calculatorzip code cayucos castearns county taxesshelby county tn sales tax ratedripping springs tx zip codealviso zip codeny liquor taxsd dept of revenuenorth dakota vehicle registrationoklahoma sales tax permitlee county florida sales taxguidelines to texas tax exemptionssaratoga county tax maplouisiana tax tablesel granada ca zip codecontra costa tax rateflorida certificate of resaleindiana tax exemptionssamson alabama zip codealameda tax ratetrading vehicles in texaswhat is the sales tax in miami dade countyarizona state sales tax ratezip code nolanville txgeneva al zip codebelmont ca zip codepineland south carolinatax exempt certificate illinoissales tax reno nvkansas motorcycle handbookspringfield ar zip codeny state resale certificatecollegedale zip codetexas state sales tax exemptionfrederick colorado zip codeinglewood sales taxidaho state tax commission sales taxbridge city texas zip codewhat is the sales tax in idahodmv opelika alabamashelbyville il zip codesunnyvale tax ratehensonville new yorkwestmoreland salestexas sales tax due datesvenice louisiana zip codelos banos zip codelexington sc taxcanton north carolina zip codeking county washington sales tax ratezip code new prague mnzip code carmel by the sea canorfolk ma tax ratemarion county tax ratefederal excise tax on tobaccohow to calculate nyc sales taxlittleton co sales taxtax exempt form georgianc sales tax ratesebr salessales tax chapel hill ncwhat is the sales tax in portland oregonshell knob mo zip codecanton north carolina zip codedepartment of revenue kent waselfridge saleszip code for heyworth ilhillsborough county sales taxsiloam springs zip codewisconsin seller's permitlansing new york zip codeindiana registered retail merchant certificateraquette lake ny zip code