SESK: Stuff Everyone Should Know · sesk.info/biz-register-before-sales-tax
What should a seller do before collecting a state's sales tax?
Register with that state's tax authority when required.
- Collect first and register years later
- Obtain the required state authorization ✔
- Apply for a federal trademark
Why: A seller needs the proper state sales-tax account, permit, or certificate before making taxable sales when state law requires it. The name and timing vary by state.
Huh, didn't know that: New York calls its sales-tax authorization a Certificate of Authority.
I've seen one shopping center, so I've seen a mall.
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References
Answer: Obtain the required state authorization. A seller needs the proper state sales-tax account, permit, or certificate before making taxable sales when state law requires it. The name and timing vary by state.
- New York Tax Department, How to Register for Sales Tax www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/how_to_register_for_nys_sales_tax.htm
You cannot legally make any taxable sales until you have received your Certificate of Authority.
Checked 2026-10-11.
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