Department of Taxation and Finance
                       New York State and Local Sales and Use Tax                                                                               AU-196.10
                                                                                                                                                (3/17)
                       Notification of Sale, Transfer, or Assignment in Bulk

The following information should be submitted by registered mail at least 10 days before taking possession of or paying for the 
business or property, whichever comes first. Complete this form in duplicate. Retain a copy for your records. See instructions for 
where to mail.
Read instructions on page 2 before making entries below.
 Section 1 – Mailing address of purchaser, seller, and escrow agent (if any)*
 Purchaser or representative’s name                 Seller or representative’s name                       Escrow agent

 Number and street                                  Number and street                                     Number and street

 City, state, ZIP code                              City, state, ZIP code                                 City, state, ZIP code

 Telephone number with area code                    Telephone number with area code                       Telephone number with area code
 (   )                                              (   )                                                 (   ) 
 Section 2 – Vendor identification*
 Purchaser’s Certificate of Authority identification number                     Seller’s Certificate of Authority identification number         Last day of business

 Purchaser’s name                                                               Seller’s name

 Business or trade name                                                         Business or trade name

 Business location (number and street)                                          Business location (number and street)

 City, state, ZIP code                                                          City, state, ZIP code

 Section 3 – Details of sale*
  a)  Scheduled date of sale          b)  Location of property when transferred    f)  Sales prices of assets sold:
                                                                                         1. Tangible personal property
  c) Type of business or property sold  d)  Amount of escrow fund                            (furniture, fixtures, etc.) .................      
                                                                                         2. Motor vehicles ..................................   
  e)  Name of bank in which escrow fund is deposited
                                                                                         3. Merchandise inventory for resale .....              
     Address (number and street)                                                         4. Manufacturing equipment,
                                                                                           tools and supplies .............................     
     City, state, ZIP code                                                               5. Real estate .......................................
                                                                                         6. Intangible property (goodwill, etc.) ...            
     Account identification (name and number)         Bank telephone number
                                                      (   )                              Total sales price .................................... 
  g)  Terms and conditions of sale (attach copy of Contract of Sale):

*Notification in writing is required of any change in the information reported above.
New York State Sales and Use Tax Law, Article 28, section 1141(c), provides in part as follows:
Whenever a person required to collect tax shall make a sale, transfer, or assignment in bulk of any part or the whole of his business assets, otherwise than 
in the ordinary course of business, the purchaser, transferee or assignee shall at least ten days before taking possession of the subject of said sale, transfer 
or assignment, or paying therefore, notify the (Commissioner of Taxation and Finance) by registered mail of the proposed sale and of the price, terms and 
conditions thereof whether or not the seller, transferor or assignor, has represented to, or informed the purchaser, transferee or assignee that he owes any tax 
pursuant to this article, and whether or not the purchaser, transferee, or assignee has knowledge that such taxes are owing, and whether any such taxes are in 
fact owing.

Certification: I,                                                                the purchaser/seller named above, or other authorized representative of such  
purchaser/seller, do hereby certify that the above statements are true, complete and correct, and that no material information has been omitted. I make these 
statements with the knowledge that willfully issuing a false or fraudulent document with the intent to evade tax may constitute a felony under New York State 
Law, punishable by a substantial fine and a possible jail sentence. I also understand that the Tax Department is authorized to investigate the validity and the 
accuracy of any information entered on this document. 
 Date                  Signature                                                         Title (if other than purchaser, please identify)
      /        /

                                                                                W

Page 2 of 2  AU-196.10 (3/17)

                                                               Instructions

Section 1 – Mailing address of purchaser, seller,                      6.  Sales price of intangible assets. Include goodwill, accounts 
                                                                             receivable, notes receivable, mortgages, securities, and all 
and escrow agent (if any)                                                    other intangible assets.
Since Transaction Desk Audit Bureau will be contacting the 
purchaser, seller, and escrow agent, a mailing address for each        g) Terms and conditions of sale – Outline manner of payment 
is required. The mailing address provided may be the business          and any conditional provisions of the contract.
or home address of the officer, partner, or other representative 
responsible for the records of the parties involved. If the mailing    Mailing address
address is that of a representative, a power of attorney must be       Mail original to:
attached.                                                                    NYS TAX DEPARTMENT
                                                                             TDAB–BULK SALES UNIT
Section 2 – Vendor identification                                            W A HARRIMAN CAMPUS
List each vendor’s identification number as shown on the Certificate         ALBANY NY 12227-0299
of Authority issued by the NYS Tax Department. If the purchaser is     If not using U.S. Mail, see Publication 55, Designated Private 
not a registered vendor, indicate none.                                Delivery Services.
List the purchaser and seller as stated in the sales contract, 
including their trade name (corporation, partnership, name under       Attention
which an individual owner is doing business, assignee, trustee,        Any person who is required to file Form AU-196.10 and who, 
estate, etc.) and business location.                                   in addition, has to obtain a Certificate of Authority, must file 
                                                                       Form DTF-17, Application to Register for a Sales Tax Certificate 
Section 3 – Details of sale                                            of Authority. This application must be filed at least 20 days before 
In connection with the proposed sale, the following information is     either taking possession of the business assets or paying for 
required:                                                              them, whichever comes first. Failure to file a timely registration 
                                                                       for a Certificate of Authority may, in addition to any other penalty 
a) Scheduled date of sale –  The date to be entered is the date        imposed by the Tax Law, result in a penalty of up to $200. You can 
   that the purchaser is taking possession of the business or          file this application online at www.businessexpress.ny.gov (see 
   property sold, or paying therefor, whichever comes first.           Need help?).
b) Location of property when transferred to the purchaser – If 
   more than one location, attach a detailed schedule.                 If you sell tangible personal property or services subject to tax, 
c)  Type of business or property sold – for example, restaurant,       receive amusement charges, operate a hotel, purchase or sell 
   retail clothing, fuel oil distributor, wholesale automotive supply, tangible personal property for resale, or sell automotive fuel or 
   hardware manufacturer, etc.                                         cigarettes without a Certificate of Authority, in addition to any 
                                                                       other penalty imposed, you are subject to a penalty not exceeding 
d) Amount of escrow fund (if any).                                     $500 for the first day plus an amount not exceeding $200 for each 
e)  Name, address, and telephone number of bank and                    subsequent day on which such sales or purchases are made, not to 
   identification of account in which escrow fund is or will be        exceed $10,000 in the aggregate.
   deposited.
f)  Sales prices of assets sold – If the sales contract does not 
   provide a sales price for the asset, the amount to be listed is     Need help?
   the depreciable value for income tax purposes or the fair market 
   value, whichever is higher. Do not reduce the sales price or                Internet access: www.tax.ny.gov
   valuation assigned by the amount of any mortgage or other                     (for information, forms, and publications)
   liability assumed by the purchaser.
   1.  Sales price of tangible personal property. Include furniture,         Sales Tax Information Center:                  (518) 485-2889
   fixtures, supplies, and all other tangible personal property 
   (except for inventory for resale, manufacturing equipment,                To order forms and publications:               (518) 457-5431
   tools and supplies, and motor vehicles).                                   
                                                                             Text Telephone (TTY) Hotline
   2.  Sales price of motor vehicles.                                          (for persons with hearing and
   3.  Sales price of merchandise inventory for resale. Inventory              speech disabilities using a TTY):            (518) 485-5082
   for resale may be transferred exempt from sales tax. 
   The purchaser must give the seller a properly completed 
   Form ST-120, Resale Certificate, within 90 days of the sale.
   4.  Sales price of manufacturing equipment, tools, and supplies. 
   Include all equipment or machinery for use or consumption 
   directly and predominantly in the production of tangible 
   personal property, gas, electricity, refrigeration or steam 
   for sale, and tools and supplies used in connection with 
   such machinery or equipment. Machinery, equipment, and 
   parts entitled to exemption in accordance with Tax Law 
   sections 1105-B, 1115(a)(12), and 1210(a)(1), may be 
   transferred exempt from sales tax. The purchaser must give 
   the seller a properly completed Form ST-121, Exempt Use 
   Certificate, within 90 days of the sale.
   5.  Sales price of real estate.