The New York economic nexus threshold is $500,000 in revenue or 100 transactions measured over the previous four sales tax quarters. Once you cross this threshold, you must register with New York, collect New York sales tax on all taxable sales, and file regular returns. Marketplace sales through Amazon, Etsy, and similar platforms count toward the $500,000 threshold.
The economic nexus threshold in New York is $500,000 in sales revenue or 100 transactions in the previous four sales tax quarters. Meeting either threshold — revenue or transaction count — requires you to register and collect New York sales tax.
New York uses the previous four sales tax quarters as its measurement window. Sales tax quarters run October–December, January–March, April–June, and July–September, making the effective lookback period October 1 of the prior year through September 30 of the current year. If your sales exceed $500,000 in that window you have nexus.
Yes. New York includes marketplace sales in its economic nexus threshold calculation. Sales you make through Amazon, Etsy, or other marketplace facilitators count toward the $500,000 threshold alongside your direct-channel sales.
Register online at New York's official tax portal: https://www.tax.ny.gov/bus/reg/. Have your federal EIN, business legal name, mailing address, and anticipated first taxable sale date ready. Most states complete registration instantly and issue a permit number you can use immediately.
Once you meet the New York economic nexus threshold, you must register, collect the correct New York sales tax rate on all taxable sales, file regular returns (frequency depends on your sales volume — monthly, quarterly, or annually), and remit the collected tax by each due date. Retroactive liability can apply to sales made after you crossed the threshold but before you registered, so acting quickly after exceeding the threshold limits your exposure.