Taxes / Seller's permits by state / New York
Do I need a seller's permit to sell on eBay or Poshmark in New York?
Yes if you're in New York: the Tax Department says a home-based business selling solely through a marketplace provider that collects the tax still needs a Certificate of Authority and must file periodic returns, reporting those sales as nontaxable; an out-of-state seller registers only if it meets a registration test such as over $500,000 and more than 100 New York sales. Selling direct (your own site, a craft fair, a flea market, from home) needs the same Certificate of Authority, applied for through New York Business Express at least 20 days before you begin; the pages checked don't state a fee, and operating without one can bring a penalty of up to $10,000.
New York calls it a Certificate of Authority (sales tax vendor registration), issued by the New York State Department of Taxation and Finance.
General information, not tax or legal advice. Check with a tax professional about your own situation.
Checked against the official pages listed below on .
New York in short
- Sell only on marketplaces that collect the tax:
- Yes: the state says to register
- Also sell direct (own site, Facebook, flea market):
- Yes: the state says to register; fee not stated as one figure (see below)
- Resale certificate:
- Resale Certificate (ST-120)
- Garage and occasional sales:
- Exempt: sales at your home on three days or less in a calendar year, expected to total no more than $600 (the first $600 is exempt if sales unintentionally go over)
- Where to register:
- New York Business Express
If you sell only on eBay, Poshmark and other marketplaces
A marketplace seller that meets any of the vendor registration conditions must register and file periodic returns even when a marketplace provider remits the tax, including facilitated sales in gross sales and in nontaxable sales; the Department's own example is a home-based business in New York selling only through a marketplace. An out-of-state business with no physical presence registers only if, in the preceding four sales tax quarters, it had more than $500,000 in sales of tangible goods delivered into New York and more than 100 such sales.
The rule: TSB-M-19(2.1)S; Tax Bulletin TB-ST-175.
"You still need to apply for a Certificate of Authority to be a sales tax vendor and file periodic returns even if the tax was collected for you."
New York imposes state and local sales tax on sales of tangible personal property unless specifically exempt, collected by the seller. Marketplace providers collect New York State and local sales tax on taxable sales of tangible personal property they facilitate that take place in or are delivered to New York State.
Sources: Sales tax requirements for marketplace providers; Do I Need to Register for Sales Tax? (TB-ST-175).
If you also sell direct: your own site, Facebook, flea markets, consignment
Whether you sell from a store, your home, over the Internet, from a cart or at a craft fair, you register as a sales tax vendor if you sell taxable goods and meet a registration condition; the Department says this also applies to items you sell on a regular basis through online auctions or other websites. Sellers at a craft show, antique show or flea market need a regular Certificate of Authority, even for a single or occasional sale.
- Fee:
- The pages checked do not state a fee for a Certificate of Authority.
- Renewal:
- The pages checked state no expiry for a regular Certificate of Authority; a temporary one covers no more than two consecutive quarters in any 12-month period, and show and entertainment vendors cannot use a temporary certificate.
- Register:
- New York Business Express
"How often you sell or how much you charge for goods and services does not usually determine whether you need to register for sales tax."
Sources: Do I Need to Register for Sales Tax? (TB-ST-175); Sales From Your Home (TB-ST-807); How to Register for New York State Sales Tax (TB-ST-360).
Resale certificate: buying inventory without paying sales tax
- The form:
- Resale Certificate (ST-120)
- Do you need your own permit to give one?
- Yes: the state ties the certificate to the buyer's own permit or account number
A buyer gives the seller a properly completed Form ST-120 within 90 days of the sale (preferably at the time of sale) to certify it will resell what it buys; the Certificate of Authority is what allows a vendor to issue and accept most exemption certificates, and the Department's table says ST-120 requires registration unless the buyer is an out-of-state business. Items you will use yourself cannot be bought on a resale certificate.
Thrift stores, estate sales and yard sales
The state pages we checked don't say anything specific about using a resale certificate at a thrift store, estate sale or yard sale. A certificate is given to a seller who would otherwise charge you tax, so whether a particular store takes one is between you and that seller; ask before you buy.
Misusing a certificate
Form ST-120 says misuse can bring, on top of the tax and interest, a penalty equal to 100% of the tax due, a $50 penalty for each fraudulent exemption certificate issued, criminal felony prosecution punishable by a substantial fine and a possible jail sentence, and revocation of your Certificate of Authority if you are required to be registered.
"If you intend to use the supplies yourself, you cannot use a resale exemption certificate, and the distributor must collect sales tax from you."
Sources: Exemption Certificates for Sales Tax (TB-ST-240); Do I Need to Register for Sales Tax? (TB-ST-175); Form ST-120, Resale Certificate (1/26).
Garage sales, yard sales and other occasional sales
Exempt: sales at your home on three days or less in a calendar year, expected to total no more than $600 (the first $600 is exempt if sales unintentionally go over). A garage sale avoids registration and tax collection under Tax Law § 1115(a)(18) when it is at your home, no one in your household is in a business selling similar items, it runs three days or less a year, sales are not expected to exceed $600, and buyers pick items up at your home. A one-time casual sale outside those rules doesn't require registration, but the seller collects the tax and sends it in with Form ST-131; estate sales and sales through an auctioneer are taxable.
The rule: N.Y. Tax Law § 1115(a)(18); Tax Bulletin TB-ST-807.
"You make sales for three days or less in a calendar year. Sales on the fourth and subsequent days are subject to tax."
Sources: Sales From Your Home (TB-ST-807).
Worked examples
A weekend garage sale
The Department's example: a Friday-to-Sunday garage sale at your home of books, children's clothing, kitchen items and tools brings in $175. The sale is exempt because no one in the household sells those items as a business, it lasted three days or less, and sales stayed under $600.
One $800 sale from home
Also the Department's example: a couple sells their dining room set for $800 through a newspaper ad. It is an isolated sale, so they don't register, but it fails the garage sale rules because it is over $600, so they collect sales tax on the $800 and send it in with Form ST-131.
A first quarterly return with only marketplace sales
A home-based New York seller registers and, in the March 1 to May 31 quarter, sells $1,800 through marketplaces that collect the tax. TB-ST-275 says new vendors usually file quarterly and returns are due 20 days after the quarter ends, here June 20; the Department's marketplace FAQ says the $1,800 goes in gross sales and in nontaxable sales, and a late return carries a minimum $50 penalty even when no tax is due.
What operating without a certificate can cost
The penalty for doing business without a required Certificate of Authority is up to $500 for the first day plus up to $200 for each later day, capped at $10,000. Ten days of selling could mean up to $500 + 9 x $200 = $2,300.
Edge cases and details
- A marketplace provider must give its sellers Form ST-150, Marketplace Provider Certificate of Collection, within 90 days or have a public agreement saying it collects; a registered seller keeps the certificate and records of its facilitated sales.
- A registered marketplace seller still collects tax on its own sales outside the marketplace and on facilitated transactions that are not sales of tangible personal property.
- Garage sale rules require the buyer to pick up at your home; if you deliver or mail an item to a New York address, you collect tax on that sale.
- Once you receive a Certificate of Authority you must file returns on time even with no taxable sales, and late filing brings penalties even when no tax is owed; failing to display the certificate may bring a $50 penalty.
- Community sales from a common area, such as a book club's booth at a school craft fair, are taxable, the Department says.
- In Advisory Opinion TSB-A-24(52)S (November 12, 2024), the Department told a Louisiana-based marketplace seller whose New York sales all went through a marketplace collecting the tax that it doesn't need to register as long as it makes no other New York sales; an advisory opinion binds the Department only for the person it was issued to.
- TB-ST-275 says a quarterly filer whose tax for the four most recent quarters is $3,000 or less may be moved to a single annual return covering March 1 through February 28 or 29, due March 20, and the Department notifies you of the change.
- Form ST-120 can also be given by a buyer not required to register in New York that is registered in another state (or located where sellers don't have to register), when the seller delivers the goods to the buyer's customer or to an unaffiliated fulfillment service provider in New York, or when they are resold from a business outside the state.
What to do
- Selling from a New York home, even only on marketplaces: apply for a Certificate of Authority through New York Business Express at least 20 days before you start; the Department says returns are then due every period, even with no taxable sales.
- The Department says marketplace-facilitated sales go on each return as gross sales and as nontaxable sales; keep each provider's Form ST-150 or its published collection agreement.
- Buying inventory: give suppliers a completed Form ST-120 within 90 days of the purchase.
- Clearing out your own things: follow the three-day, $600, at-home garage sale rules, or check with a tax professional before selling personal items regularly online.
Common questions
Do I need to register in New York if I only sell on eBay or Poshmark?
If your business is in New York, the Tax Department's marketplace FAQ says yes: you still apply for a Certificate of Authority and file periodic returns, reporting facilitated sales as nontaxable.
Can I hold a garage sale in New York without collecting sales tax?
Yes, if the sale is at your home, lasts three days or less in the calendar year, is expected to stay at $600 or less, buyers pick up the items, and no one in your household sells similar items as a business.
Does a one-day flea market table in New York need a Certificate of Authority?
Yes. TB-ST-360 says sellers at a flea market, craft show or similar event need a regular Certificate of Authority even for a single or occasional sale.
How often does a New York marketplace seller file sales tax returns?
TB-ST-275 says most vendors file quarterly when they first register, with returns due 20 days after each quarter, and a vendor owing $3,000 or less a year may be moved to annual filing; returns are due even when no tax is owed.
Related
- Seller's permits by state: marketplace-only sellers, resale certificates and garage sales on one table
- New York: marketplace sales tax and 1099-K rules
- New Mexico: do you need a seller's permit?
- North Carolina: do you need a seller's permit?
- Form 1099-K for resellers: the federal test
- Do eBay's fees apply to the sales tax a buyer pays?
- Where each selling app keeps its sales report
General information, not tax or legal advice
This page summarizes New York's own published pages, rules and statutes as read on . It doesn't say whether you must register, what you should file or whether you owe tax: that turns on your own sales, where you sell and what you buy. Rules change. Check with a tax professional, or ask the New York State Department of Taxation and Finance directly.
Sources
Official pages this page is built from, with the day each was read.
- New York State Department of Taxation and Finance: Sales tax requirements for marketplace providers, dated ; read . Home-based marketplace-only sellers register and file; ST-150; reporting facilitated sales as nontaxable.
- New York State Department of Taxation and Finance: Do I Need to Register for Sales Tax? (TB-ST-175), dated ; read . Registration conditions; $500,000 and 100-sale test; marketplace sellers file even when the provider remits.
- New York State Department of Taxation and Finance: How to Register for New York State Sales Tax (TB-ST-360), dated ; read . New York Business Express; 20 days; regular vs temporary certificates; display; penalties.
- New York State Department of Taxation and Finance: Sales From Your Home (TB-ST-807), dated ; read . Home and online auction sales; casual sales and ST-131; garage sale conditions; estate sales.
- New York State Department of Taxation and Finance: Exemption Certificates for Sales Tax (TB-ST-240), dated ; read . ST-120 resale certificate, 90 days, registration requirement, misuse penalties.
- New York State Department of Taxation and Finance: Advisory Opinion TSB-A-24(52)S (November 12, 2024), dated ; read . Out-of-state marketplace seller with only facilitated New York sales need not register; advisory opinions bind only the petitioner.
- New York State Department of Taxation and Finance: Filing Requirements for Sales and Use Tax Returns (TB-ST-275), dated ; read . Quarterly, annual and monthly filers; quarter dates; returns due 20 days after the period; $50 minimum late filing penalty.
- New York State Department of Taxation and Finance: Form ST-120, Resale Certificate (1/26); read . Who may use ST-120; 90-day rule; misuse penalties including 100% penalty and $50 per fraudulent certificate.
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