sales tax · 2026
New York sales tax registration threshold
Gross sales into New York AND 100+ separate transactions - both tests must be met.
- Measured over
- Preceding four sales-tax quarters
- On crossing
- Register for New York sales tax
What is the New York sales tax registration threshold?
The New York sales tax registration threshold is $500,000 in sales and 100 separate transactions, both of which must be met, measured over the preceding four sales-tax quarters. Cross it and you must register for New York sales tax with the New York Department of Revenue.
Do marketplace sales count toward this threshold?
Yes. New York (sales tax) counts sales made through a marketplace facilitator toward the underlying seller's own threshold. The facilitator collects and remits the tax on those sales, so you are not paying it twice - but the volume still moves you toward the figure on this page, and you can be required to register on the strength of sales somebody else collected on.
Sales through a merchant of record such as Paddle, Polar or Lemon Squeezy are different again: those are the platform's own sales and count toward no threshold anywhere.
Source: Sales Tax Institute, Economic Nexus State Guide, read 2026-08-07.
What's different about New York
New York is one of only two states requiring BOTH tests - over $500,000 in receipts AND more than 100 transactions in the preceding four quarters. Meeting one alone does not trigger registration.
When do you need to register?
Economic nexus: once your sales into the state pass its threshold (commonly $100k or 200 transactions), you must register and collect that state's sales tax.
Deadline: Register before your next sale - many states apply nexus prospectively from the crossing.
How to register in New York
- 1Register for a sales-tax permit with the state's Department of Revenue.
- 2Enable tax collection for that state in your checkout / Stripe Tax.
- 3Remit collected tax on the state's filing schedule.
- 4If you're crossing several states, consider a filing service (TaxJar / Avalara).
New York Department of Revenue - official guidance Sales Tax Institute - Economic Nexus
Don't track New York by hand.
TaxesRadar reads your Stripe & Paddle sales and warns you the moment you approach this threshold - across every country and US state at once.
New York sales tax threshold - FAQ
What is the sales tax registration threshold in New York?
$500,000 in sales AND 100 separate transactions - both must be met, measured over preceding four sales-tax quarters. Crossing only one does not create an obligation.
When do I need to register for sales tax in New York?
Economic nexus: once your sales into the state pass its threshold (commonly $100k or 200 transactions), you must register and collect that state's sales tax. Register before your next sale - many states apply nexus prospectively from the crossing.
Does TaxesRadar file my sales tax for me?
No. TaxesRadar watches your Stripe and Paddle sales, warns you before you cross this threshold, and gives you the registration checklist. Filing itself is handed to specialist partners.
Comparing tools for the New York threshold
TaxesRadar vs TaxJarTaxJar files US state returns. Where it stops is the border - see what each one covers, side by side.More on the New York sales tax threshold
- We counted the wrong sales in 42 statesOur engine measured US economic nexus on taxable sales in every state. Only six do. The error, the fix, and how to tell which one applies to you.
- California starts taxing SaaS on 1 January 2027California SaaS sales tax starts 1 January 2027 under SB 122. Two things change at once: software becomes taxable, and it starts counting toward $500,000.
- US economic nexus: what actually triggers it, state by stateThe $100,000-or-200-transactions rule describes 17 of 48 US jurisdictions. Which test your states really apply, the window they measure over, and what counts.
Other sales tax thresholds
Guidance, not tax advice. Confirm the specifics for your situation with a qualified professional. Threshold shown for 2026; last verified 2026-07-27 against New York Department of Revenue. Rules change - TaxesRadar keeps them current.