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NYS Sales Tax Certificate of Authority: New York City restaurant guide

NYS Department of Taxation & Finance

What it is

Authorizes you to collect sales tax on food and beverage sales. You must have it before you ring your first sale.

When a restaurant needs it

Every restaurant making taxable sales — register at least 20 days before you begin business.

How to apply

Register online with NYS Tax & Finance through NY Business Express (DTF-17 sales tax registration).

Documents you’ll need

Fee
No fee stated by NYS Tax — Varies — see official page
Processing time
Varies
Renewal
When notified by the Tax Dept.
Who files
The owner or a responsible person files; an accountant can file on your behalf.

Good to know

Display the certificate on the premises. DOHMH requires it with the Food Service Establishment permit application, so get it early.

Official source

NYS Tax — Register as a vendor · NYC Business — what it is

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Last reviewed 2026-10-06. Guidance only, not legal advice.