The term “Certificate of Authority” is a somewhat generalized name that can refer to several official documents in New York business and tax law. Because of this ambiguity, the certificate is frequently referred to by more precise, descriptive names based on its specific function and the government agency that issues it.
If you are dealing with business registration or sales tax compliance, the Certificate of Authority is most commonly known by these two alternative names:
Sales Tax Certificate of Registration
When dealing with the New York State Department of Taxation and Finance (DTF), the Certificate of Authority is often referred to by the name of its companion document, the Certificate of Registration.
While the application you file is technically for the Sales Tax Certificate of Authority, the physical document you are required to post publicly at your place of business is titled Certificate of Registration (Form DTF-175).
- Key Function: This is the document that legally confirms your status as a registered sales tax vendor and grants you the authority to collect state sales tax.
- Agency: NY Department of Taxation and Finance (DTF).
- Who Uses It: Any business or vendor making taxable sales in New York.
Application for Authority
When an out-of-state business (a “foreign entity”) seeks legal permission to operate in New York, the formal process is often incorrectly called a “Certificate of Authority.” The actual legal application filed with the New York Department of State (DOS) is called the Application for Authority.
- Key Function: This application process grants the entity the legal authority to transact business in the state without having to create a domestic New York entity.
- Agency: NY Department of State (DOS).
- Who Uses It: Foreign (out-of-state) LLCs and corporations.
Why the Different Names Matter
Understanding the specific name helps you use the correct forms and contact the right state department:
| Common Name Used | Precise Name/Form Title | Government Agency |
| Certificate of Authority (Tax) | Certificate of Registration | DTF (Taxation and Finance) |
| Certificate of Authority (Registration) | Application for Authority | DOS (Department of State) |
When contacting a state agency or filling out tax forms, using the precise legal name, such as “Sales Tax Certificate of Registration” or “Application for Authority,” will ensure you receive accurate information and correct forms.
Are you unsure which registration or certificate your business requires to comply with New York law? Contact Dimov NYC CPA today for clarity and expert advisory services.
