New York
Transaction Threshold 100 transactions
Effective Date June 21, 2018
Included Transactions Gross sales of tangible personal property and services
Excluded Transactions Sales for resale
Evaluation Period Immediately preceding four sales tax quarters
Tax Implications Must collect and remit sales tax
Key Compliance Requirements Register with New York State Department of Taxation and Finance; file periodic returns
Exemptions Sales for resale, certain exempt organizations