How do I apply for a resale/tax exempt ID number in New York City--I
am seeking the procedure as well as the relevant forms?

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Clarification of Question by johnnylaw-ga on 08 May 2002 15:25 PDT

Wow--this is way cool!
I am a photographer who is expanding my business--I charge sales tax
to clients (mostly weddings) and so would need to know how to file
those taxes as well.  I have a business name and a web-site, but have
not registered them, which I will do as per your advice.

Hi, and congratulations on your business plans!

If I understand you right, what you need to know is how to get the
forms you need so you can collect sales tax, and also how you can make
sure you're exempt from paying taxes on items you'll be reselling. If
that's not what you're looking for, please let me know by asking for a
clarification.

It looks like all sorts of things you need to know are on the
following page provided by the New York State Department of Taxation
and Finance.  It provides links to all sorts of booklets on getting
sales tax permissions and other forms you'll need.  You'll need to
have a PDF reader installed on your computer to read them.
http://www.tax.state.ny.us/sbc/starting_business.htm

If you don't have a PDF reader, you can download one from here:
http://www.adobe.com/products/acrobat/readstep2.html

The booklet that has the information you need specific to your
question is Publication 750:
http://www.tax.state.ny.us/pdf/publications/Sales/Pub750_302.pdf

Basically, what it says (page 11) is that there are forms you need to
fill out and provide to the Tax Department at least 20 days before you
start business.  According to the booklet (page 11), the form you need
to collect sales tax is Form DTF-17, Application for Registration as a
Sales Tax Vendor.  To get an resale certificate, you need Form ST-120.
 According to the last page of the booklet, you can get the forms by
calling 1-800-462-8100.  If you need general information about
business taxes, you can call 1-800-972-1233.

You can also download the sales tax application here:
http://www.tax.state.ny.us/pdf/2000/st/dtf17_800.pdf

I didn't see the Form ST-120 application on the site.  I found some
others using Google (using the search "st-120 new york resale" without
the quotes), but I don't know if they're the current version, so
you're probably better off calling the state office.

Here's another booklet that would probably be useful for you:
Publication 20: New York State Tax Guide for New Businesses
http://www.tax.state.ny.us/pdf/publications/pub20_1201.pdf

Google search:
"new york" sales tax permit

Again, congratulations on your business endeavors. I hope things go
well for you.

mvguy

Thanks for your prompt attention and helpful answers.  I hope to set
this stuff up soon!

johnnylaw

What type of business is it going to be? It seems to matter. Without
knowing that, I'm as far as I can go. Here's a link you might find
useful.

http://www.nyc.gov/html/dca/html/dcaneed.html

GoogleBrain-ga

You'll need to go to the Department of Consumer Affairs located at 42
Broadway, 5th floor to actually apply for a license. Their website
http://www.nyc.gov/html/dca/html/dcalicat.html can be used to download
forms to save the initial trip.

Good luck with your endeavor!