Tax Tip #309

New York now requires all vendors holding a Certificate of Authority (COA) to periodically renew their sales tax registrations. The state’s Department of Taxation and Finance will mail a formal expiration notice at least 180 days before the expiration date. Vendors must submit a complete reregistration application at least 90 days before the stated expiration date. The Department then has 30 days to approve a new COA or deny the renewal. 

If denied, vendors can request an expedited hearing to contest the denial. Vendors must be in full compliance to obtain a new COA. This includes updating business information and resolving outstanding tax liabilities. To incentivize compliance, vendors will receive a 100% penalty abatement and a 50% interest deduction for outstanding sales and use tax liabilities paid in full by 12/31/26. 

The Department will notify vendors with eligible liabilities of the discounted amount due under the program. The mandate calls for reregistration of all vendors be completed by 12/31/30. 

Need help renewing your COA? Reach out to a team member for assistance.