new york sales tax vendor definition update

From our friends at Avalara: The New York State Department of Taxation and Finance announced that due to the South Dakota v. Wayfair Supreme Court ruling last year, an existing provision in New York Sales Tax Law defining a sales tax vendor became immediately effective. Any business within this definition making taxable sales into the state is required to be registered as a New York State vendor and to collect & remit sales tax. This can impact your clients and they should know.

Who does this affect? Any remote seller who, during the immediately preceding four sales tax quarters, made:

  • More than $300,000 in sales of tangible personal property into New York, and
  • More than 100 separate sales of tangible personal property delivered into New York

Read notice N-19-1 from New York’s Department of Taxation and Finance:

For more details on handling what the ruling affects how you do business, we had Avalara recently conduct a webinar on how more tricky things had gotten.Thankfully, it's now available as a recording for everyone to see. On the other hand, if your business happens to be ready to integrate sales tax automation, get in touch with your expert - who will get you up to speed with the aftermath of the decision; take off a potential burden in the form of figuring out sales tax liability, rate, remittance and filing.