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New York · How-To Guide

How do I get a business license?

New York Department of State, Division of Corporations (entity formation) / New York Department of Taxation and Finance (tax registration) / Local jurisdiction for local licenses
Step by Step

How to do it

  1. Determine your business structure: sole proprietor, LLC, corporation, partnership
  2. Register your business entity with the NY Department of State, Division of Corporations (for LLCs and corporations) - file online at businessexpress.ny.gov (NY Business Express one-stop portal) or dos.ny.gov/corps; some filings (LLCs) can also be done by mail
  3. Obtain an EIN (Employer Identification Number) from the IRS at irs.gov
  4. Register with the NY Department of Taxation and Finance for applicable state taxes:
  5. - NY Sales Tax Certificate of Authority (if selling taxable goods/services)
  6. - Withholding Tax registration (if you have employees)
  7. - Other applicable NY taxes
  8. Register online at tax.ny.gov or through NY Business Express
  9. IMPORTANT - LLC PUBLICATION REQUIREMENT: New York requires all new LLCs to publish a notice of formation in two designated newspapers in the county where the LLC's principal office is located for six consecutive weeks, then file a Certificate of Publication with the Department of State; estimated cost: $100-$2,000+ depending on county (New York County/Manhattan: very expensive; rural upstate counties: less expensive); this is a significant NY-specific requirement not found in most states
  10. Obtain any required PROFESSIONAL OR INDUSTRY LICENSES from the NY Department of State, NY Department of Education (professions), or specific state agencies
  11. Check with your city or county for LOCAL BUSINESS LICENSES - NYC requires an extensive array of local licenses depending on industry; other NY cities vary
  12. Renew entity biennial statement (every 2 years) with NY DOS; renew local licenses; renew professional licenses per applicable schedule
Details

What you need to know

Required Docs
  • Business name (must be distinguishable from existing NY entities)
  • NY business address and registered agent
  • Entity formation documents
  • EIN or SSN
  • Industry-specific certifications if applicable
Fee
LLC formation: $200 (online or mail); corporation: $125; biennial statement: $9 (LLC - very low!); LLC publication: $100-$2,000+ depending on county; Sales Tax Certificate of Authority: free; local license: varies RENEWAL: Biennial statement due every 2 years in the anniversary month; professional licenses per board schedule ONLINE OPTION: Yes - businessexpress.ny.gov (NY Business Express - excellent one-stop portal); dos.ny.gov/corps; tax.ny.gov WHERE TO GO: NY Department of State (entity formation); NY DTF (tax registration); City/County (local license); NY DOS or Education Dept. (professional licenses)
Online Option
Yes - businessexpress.ny.gov (NY Business Express - excellent one-stop portal); dos.ny.gov/corps; tax.ny.gov
Where to Go
NY Department of State (entity formation); NY DTF (tax registration); City/County (local license); NY DOS or Education Dept. (professional licenses)
County-specific variations apply

NYC has one of the most extensive local business licensing systems in the country - NYC Department of Consumer and Worker Protection (DCWP) issues hundreds of different license types; dcwp.nyc.gov. Many upstate NY cities (Albany, Buffalo, Rochester, Syracuse) also require local business licenses. LLC PUBLICATION COSTS VARY BY COUNTY - New York County (Manhattan) publication can cost $1,500-$2,000+; rural upstate counties as low as $100-$200. Contact the county clerk or local newspaper association for current designated newspapers and rates.

New York Notes

Important state-specific details

  • LLC PUBLICATION REQUIREMENT: Unique to New York - must publish in 2 newspapers for 6 weeks within 120 days of formation; file Certificate of Publication with DOS; failure may result in suspension of LLC's authority to do business; very important and often-overlooked requirement.
  • LLC FORMATION: $200 - moderate; biennial statement $9 - very low.
  • NY Business Express (businessexpress.ny.gov): NY's integrated one-stop portal.
  • NY Sales Tax: 4% state rate; combined with NYC (8.875% total) and other local rates; varies significantly by location.
  • NY income tax: high graduated rates (up to 10.9% for individuals); NYC income tax additional (up to 3.876%).
Official Source

State office contact

State Office
NY Department of State, Corporations - dos.ny.gov/corps | (518) 473-2492; NY Business Express: businessexpress.ny.gov; NY DTF - tax.ny.gov | (518) 485-6800; NYC DCWP (local licenses) - dcwp.nyc.gov | 311