How to Get a Business License in New York

State filings and registrations in New York

Forming an LLC or corporation

If you choose an LLC, corporation, limited partnership, or similar legal entity, you generally file with the New York Department of State Division of Corporations. New York provides online filing for some common domestic business corporation and domestic LLC filings through the Department of State online filing system.

A domestic LLC is formed by filing Articles of Organization with the Department of State. A domestic business corporation is formed by filing a Certificate of Incorporation. These filings create the entity. They do not, by themselves, give the business every license, permit, tax account, zoning approval, or professional authorization it may need.

New York LLC publication requirement

New York has a state-specific LLC publication step. The Department of State says a domestic LLC must publish a copy of the articles of organization or a notice related to the LLC formation in two newspapers within 120 days after the articles of organization become effective. The newspapers are designated by the county clerk. After publication, the LLC files a Certificate of Publication with the Department of State.

Sole proprietors and general partnerships

A sole proprietorship is not usually formed with the Department of State. New York’s Department of State explains that a sole proprietor files an assumed name certificate with the county clerk only if operating under a name other than the owner’s name. General partnerships also use county-level assumed name filings.

DBA and assumed name rules in New York

In New York, the phrase to know is usually assumed name. Many people call this a DBA, trade name, or fictitious name.

Sales tax Certificate of Authority

If your New York business sells taxable tangible personal property or taxable services, you may need to register as a sales tax vendor with the New York State Department of Taxation and Finance. The state calls this a Certificate of Authority.

The Tax Department says every person who sells taxable tangible personal property or taxable services must register through New York Business Express before beginning business. The state specifically notes that this can include home-based sellers, temporary vendors, and sellers who sell only once a year.

New York also says, in general, a business must apply for a Certificate of Authority at least 20 days before it intends to make taxable sales or issue or accept most sales tax exemption certificates. If you are unsure, review the Tax Department’s Do I Need to Register for Sales Tax? bulletin and the sales tax vendor registration page.

Online sellers and out-of-state sellers

Online sales can still create New York sales tax duties. The Tax Department’s sales tax guidance includes rules for sellers with no physical presence in New York. One threshold discussed by the state is more than $500,000 in gross receipts from sales of tangible personal property delivered into New York and more than 100 such sales in the immediately preceding four sales tax quarters. Check the current Tax Department guidance before relying on any threshold, because tax rules can change.

Resale certificates are not the same thing

A Certificate of Authority gives a vendor the right to collect New York sales tax on taxable sales and to issue or accept most New York sales tax exemption certificates. A resale certificate is a document used in certain tax-exempt resale situations. It is not a local business license and it is not the same as forming an LLC.

If you hire workers in New York

Hiring workers adds tax, wage reporting, insurance, and labor compliance steps. Start with the IRS for a federal EIN if you need one, then check New York employer rules.

• Apply for an EIN directly from the IRS if your business needs one.
• Register as a New York employer for unemployment insurance, withholding, and wage reporting when required.
• Review the Tax Department’s Hiring employees page.
• Review New York withholding tax rules and electronic filing requirements.
• Report newly hired or rehired employees working in New York State as required by New York new hire reporting rules.
• Check Workers’ Compensation Board requirements for workers’ compensation, disability benefits, and Paid Family Leave coverage.

Industry licenses and permits that may apply

Some New York businesses need state or local licenses because of what they do, sell, handle, or serve. The examples below are common starting points. They are not a complete list.

Other regulated areas may include daycare, health care, transportation, security, tobacco, vending, short-term rentals, building trades, waste handling, environmental permits, and professional services. Use New York Business Express and your local government office to narrow the list.

City, town, village, and county rules

New York’s local layer is important. Even if the state does not require one general license for your business, your city, town, village, or county may still require a local license, permit, registration, inspection, or zoning approval.

Local requirements often depend on:

• whether the business has a storefront, office, warehouse, kitchen, vehicle, cart, booth, or home office;
• whether customers or employees visit the location;
• whether the business uses signs, outdoor storage, parking, deliveries, loud equipment, chemicals, food, alcohol, or fire-risk materials;
• whether the property is zoned for the activity;
• whether a certificate of occupancy or change of use approval is needed;
• whether the business is in New York City, where several city agencies may be involved.

Home-based businesses in New York

A home-based business can still have licensing or tax duties. New York’s Tax Department says an at-home business has the same responsibilities as any other business making the same types of sales in New York State.

For a home-based business, check:

• sales tax registration if you sell taxable products or services;
• county clerk assumed name filing if you are a sole proprietor using a business name;
• local zoning or home occupation rules;
• lease, condo, co-op, or HOA restrictions;
• food, child care, health, beauty, auto, or other industry rules;
• traffic, deliveries, parking, employees, storage, signage, and customer visits.

Major New York local starting points

Use these official local pages as starting points. Local rules can change, and not every license is listed on one page.