New York sales tax nexus, thresholds and filing
New York requires both $500,000 in sales and 100 separate transactions before economic nexus applies. Clothing and footwear under $110 are exempt from the state portion.
- Threshold
- $500,000 and 100 transactions
- Marketplace facilitator
- Facilitator collects on its orders
- Vertexis Nexus
- Tracking, filing and remittance
New York rules
- 01
Economic threshold
More than $500,000 in sales and more than 100 transactions into New York in the preceding four sales tax quarters.
- 02
Clothing exemption
Items of clothing and footwear priced under $110 are exempt from the state tax, and many localities follow the same rule. Product taxability mapping applies it per order.
- 03
Returns
Sales tax returns are filed on Form ST-100 with the schedules New York requires.
- 04
Marketplace sales
Facilitator sales count toward the threshold. Once you register, you report them separately from your direct sales.
Common questions.
Still unsure? A SALT specialist can walk through your exposure on a call: +91 80 4123 0713
When do I need to register in New York?
Once your sales into New York reach the threshold, or earlier if you have a physical presence there. Vertexis Nexus alerts you at 75%, 90% and 100%.
How does Vertexis Nexus file in New York?
Returns are prepared from your ledger, submitted electronically and the payment is scheduled ahead of the deadline.
What are the steps to file in New York?
Register for a certificate of authority. Map product taxability, especially apparel under $110. File ST-100 on the schedule you are assigned. Archive the confirmation.
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