New York Sales Tax Guide for E-commerce Sellers

Rate structure

New York's state rate is 4%; the combined state + local rate ranges from 4–8.875%. Sourcing: Destination.

COMPONENTRATENOTES

State rate4%NYS Tax general statewide rate

Local taxes4–8.875%State 4% + county/city rates and the 0.375% MCTD surcharge in the NYC metro, reported by jurisdiction on ST-100 / ST-810.

ReturnST-100 quarterly / ST-810 part-quarterly / ST-101 annualST-100 quarterly / ST-810 part-quarterly / ST-101 annual

Economic nexus threshold

You must register and collect once your New York sales reach $500,000 and 100 orders, measured over the preceding four sales-tax quarters. Both the sales and the order-count tests must be met. BOTH tests required: >$500k gross receipts AND >100 sales, preceding four sales-tax quarters. Marketplace sales count toward this threshold even though the marketplace collects for you.

Where you stand: SalesTax50 tests your imported sales against this exact rule and flags New York as Approaching or Exceeded on your Nexus page — check my nexus free →

Filing frequency

NYS Tax assigns a filing frequency at registration based on expected tax liability and adjusts it over time. Frequencies used in New York: Monthly · Quarterly · Annual.

Due dates

Returns are due on the 20th of the month following the period (quarterly periods end Feb/May/Aug/Nov). When the due date falls on a weekend or holiday it moves to the next business day.

Late filing: 10% of tax due for the first month plus 1% per additional month (max 30%), plus interest.

Marketplace facilitator rules

Since June 2019, marketplace facilitators (Amazon, eBay, Walmart, TikTok Shop) collect and remit New York tax on your marketplace sales. How New York treats them:

Who collects?Facilitatoron marketplace orders; you collect on Shopify / your own site.

Count toward nexus?Yesmarketplace + direct sales together determine your threshold status.

Do you still file?YesYes — a registered seller still files, even for periods where all sales were through marketplaces (a zero or marketplace-only return).

How reported?DeductionReported and deducted (marketplace provider collected).

Direct salesYou collectShopify, your own site, invoices — you collect and remit on your return.

Marketplace treatment changes state by state and year by year — SalesTax50 separates marketplace and direct sales automatically, but confirm with New York State Dept. of Taxation & Finance when in doubt.

Filing portal & AutoFile

New York returns are filed through tax.ny.gov/online. Login verification: Emails a one-time code. SalesTax50 AutoFile prepares the ST-100 quarterly / ST-810 part-quarterly / ST-101 annual from your imported sales — you review and approve every return before it is submitted.

FAQ

Do I need a New York permit if I only sell on Amazon?

If you exceed the $500,000 and 100 orders threshold or have physical presence (including inventory in New York warehouses), yes — you must register even though Amazon collects for you.

What if I sell on Shopify and TikTok Shop?

TikTok Shop collects as a marketplace facilitator; Shopify does not. You collect on Shopify orders and report both streams on your NYS Tax return — SalesTax50 separates them automatically.

Does SalesTax50 file New York returns automatically?

Yes — AutoFile prepares your ST-100 quarterly / ST-810 part-quarterly / ST-101 annual from imported sales; you approve every return before it is submitted, and a $99 one-time state setup configures your existing New York permit.

Why both $500k AND 100 sales?

New York requires BOTH tests to be met — over $500,000 of sales AND more than 100 sales into the state — measured over the preceding four sales-tax quarters.

This guide is general information for e-commerce sellers, not tax advice. Rates, thresholds and due dates change — confirm with New York State Dept. of Taxation & Finance before relying on them.

Let AutoFile handle your New York returns

Prepared and checked for you — you approve before anything is filed.

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