You can search online to see if your business name is available, http://www.dos.ny.gov/corps/bus_entity_search.html but the online search is not a guarantee. If you are not sure, you can verify the availability of a name by sending a written request to the Department of State by mail or fax.

New York Department of State

Department of State
Division of Corporations
One Commerce Plaza
99 Washington Avenue
Albany, NY 12231
F: (518) 473-1654

You can form a New York corporation or LLC by mail, fax or in person. You complete a Certificate of Incorporation for a corporation or Articles of Organization for a LLC. Filing a Certificate of Incorporation costs $125 plus $10 minimum tax. Filing Articles of Organization costs $200. If you would like to pay by card, include a Credit/Debit Card Authorization form with your paperwork. Expedited processing is available within 24 hours for an extra $25, the same day for an extra $75, or within 2 hours of receipt an extra $150.

LLC Publication Requirement:

After you file Articles of Organization for a New York LLC, you must publish for six weeks in two newspapers in the county where your principal office is located. The publication is basically a summary of your Articles of Organization.

If filing the paperwork to legally form your business isn’t something you want to do, you can incorporate in New York with Northwest Registered Agent.

Division of Corporations

Department of State
Division of Corporations
One Commerce Plaza
99 Washington Avenue
Albany, NY 12231
P: (518) 473-2492
F: (518) 474-1418
corporations@dos.ny.gov

Sales Tax:

The NY state sales and use tax rate is 4%. You’ll also have to pay any local taxes imposed by your city or county. There is an additional sales tax rate of 0.375% on taxable sales in the Metropolitan Commuter Transportation District (MCTD).

You can register for sales tax using the NY Online Permit Assistance and Licensing service http://www.opal.ny.gov/gorr/pas/pas2.nsf/OPALHome?OpenForm

Income Tax:

Individual Income tax rates are based on your adjusted gross income and your NY taxable income. Use the New York tax tables to calculate your taxes: http://www.tax.ny.gov/pit/file/tax_tables.htm

The General Corporation Tax is computed by four different methods (entire net income, total capital base, alternative tax base, or minimum tax based on total receipts). The tax is imposed using whichever calculation results in the highest amount of tax.

Income Tax Withholding:

If you have employees, you can register for withholding when you create a Department of Taxation and Finance business account online http://www.tax.ny.gov/online/bus.htm

Dept of Taxation and Finance

Department of Taxation and Finance
Taxpayer Assistance Bureau
W.A. Harriman Campus
Albany, NY 12227
P: (518) 485-6027

The NYS Board of Regents and the NYS Education Department oversee professional licensing. To view a list of these professions go to http://www.op.nysed.gov/prof/State Licenses and Permits:

If you need help determining whether your business requires any New York State licenses or permits, you can contact the Business Permits Assistance Helpline.

If you have questions about local permits or licenses, contact the county clerk and/or the city clerk where your business will operate.

Any other registration requirements?

City of New York

Get your New York City business license online at http://www.nyc.gov/portal/site/businessexpress. You can use the wizard to help you decide which permits and licenses your business needs. You will need to set up a business express account to apply for licenses online.

Certain types of businesses need a special license from the NYC Department of Consumer Affairs for a list of licenses and to apply online: http://www.nyc.gov/html/dca/html/business/BT_apply.shtml

City of Buffalo

Some businesses, (contractors, bakers, restaurants, etc.) need a city business license. A list of activities requiring a city license, as well as application forms, are available on the city’s website http://www.ci.buffalo.ny.us/Home/City_Departments/EDPIS/Licenses. Make sure you include the appropriate documentation when you submit your business license application.

State and Local License Info

Professional Licenses
Office of the Professions
State Education Building – 2nd Floor
Albany, NY 12234
P: (518) 474-3817
F: (518) 474-1449State Licenses and Permits

Office of Information Technology Services
Online Permit Assistance and Licensing
Business Permit Assistance Unit
Empire State Plaza
P.O. Box 2062
Albany, NY 12220
P: (518) 474-8275

City of New York

DCA Licensing Center
42 Broadway, 5th Floor
New York, NY 10004
P: 311 or (212) NEW-YORK

City of Buffalo

301 City Hall
65 Niagara Square
Buffalo NY 14202
P: (716) 851-4078
F: (716) 851-4952

Do I need to collect New York sales tax?

If your business sells tangible personal property or taxable services, you must register with the Tax Department before beginning business in New York.

What is the New York sales tax rate?

The New York state sales and use tax rate is 4%. You’ll also have to pay any local taxes imposed by your city or county. For example, there is an additional sales tax rate of 0.375% on taxable sales in the Metropolitan Commuter Transportation District (MCTD).

How do I register for New York sales tax?

You can register for sales tax using the NY Online Permit Assistance and Licensing service http://www.opal.ny.gov/gorr/pas/pas2.nsf/OPALHome?OpenForm

How much does a New York sales tax certificate cost?

There is no fee to register for New York sales tax.

Department of Taxation and Finance

New York State Department of Taxation and Finance
Taxpayer Assistance Bureau
W.A. Harriman Campus
Albany, NY 12227
(518) 485-2889
http://www.tax.ny.gov/bus/st/stidx.htm