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-only registration: general guidance says register at the remote-seller test; 2024 Advisory Opinion adds fact-specific nuance — human review. 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, Etsy, 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 direct Shopify store orders (not TikTok / Facebook & Instagram orders routed through Shopify), WooCommerce, or 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 collectdirect Shopify store orders, WooCommerce, 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.

What about WooCommerce and Etsy?

Same split: Etsy collects as a marketplace facilitator; WooCommerce is your own store, so you collect on WooCommerce orders. Connect both and SalesTax50 keeps the marketplace and direct streams separate on your NYS Tax return.

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 setting up your existing New York permit is included at no extra charge.

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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