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Line 43s, above paragraph spacing removed at analyst request
to avoid header over header spacing. Make sure to correct if the
“Other” header is removed.
Page 4 of 6 DTF-17-I (2/24)
Form AU-197.1 releases the Tax Department’s lien against the Note: The responsible person(s) of the business is ultimately
proceeds from the sale, but does not release any liens against responsible for any sales tax debts, not your paid tax preparer.
the assets of the business if there are outstanding warrants or
judgments against the seller for unpaid sales or other taxes. Paid preparer’s signature – If you pay someone to prepare your form,
the paid preparer must also sign it and fill in the other blanks in the paid
You may also owe sales tax on any tangible personal property preparer’s area of your form. A person who prepares your form and
purchased as part of the sale. The tax due may be paid to the seller does not charge you should not fill in the paid preparer’s area.
to be remitted with the seller’s final return, or it may be paid directly
to the Tax Department. Paid preparer’s responsibilities – Under the law, all paid preparers
must sign and complete the paid preparer section of the form. Paid
For more information on bulk sales: preparers may be subject to civil and/or criminal sanctions if they fail
• call us at (518) 937-9400 to complete this section in full.
• see Tax Bulletin TB-ST-70, Bulk Sales When completing the paid preparer section, you must enter your
New York tax preparer registration identification number (NYTPRIN)
Line 18 - Home-based business if you are required to have one. If you are not required to have a
Generally, you have a home-based business if you: NYTPRIN, enter in the Excl. code box one of the specified 2-digit
• operate your business from your home, or codes listed below that indicates why you are exempt from the
• have no other location that you maintain and occupy to carry on registration requirement. You must enter a NYTPRIN or an exclusion
your business. code. (Information on the New York State Tax Preparer Registration
Program is available on our website (see Need help? ).) In addition,
Examples include: you must enter your federal preparer tax identification number
• small retailer selling items through a website (PTIN) if you have one; if not, you must enter your social security
number (SSN). (PTIN information is available at www.irs.gov.)
• artist selling items at a craft show
• landscaper contracting through referrals Code Exemption type Code Exemption type
Line 22 – Bank account – You must never use sales tax money to 01 Attorney 02 Employee of attorney
pay for business or personal expenses under any circumstance. To 03 CPA 04 Employee of CPA
avoid this, you should maintain a separate bank account for your
sales tax money. This will ensure that you are able to remit the sales 05 PA (Public Accountant) 06 Employee of PA
tax when due. 07 Enrolled agent 08 Employee of enrolled agent
09 Volunteer tax preparer 10 Employee of business
Sections E, F, H, and K preparing that business’
See Glossary of terms at the end of these instructions for definitions return
of certain terms and phrases used in these sections.
See our website for more information about the tax preparer
Section H – Business background registration requirements.
You must disclose your business’s past history with the Tax
Department in this section. This includes the past history of any Section J – Business activity
owners, officers, directors, partners, or employees of the applicant Depending on the type and size of your business, you may have to
who were required to collect tax for this or another entity. obtain other business permits, licenses, and registrations from NYS.
Some of these must be obtained before you begin business.
Section I – Business associations
Lines 35a and 35b – Franchisee – A franchisee is an individual Licenses
who purchases the rights to use a company’s trademarked name Lines 40a and 40b – Alcoholic beverages – If you intend to sell
and business model to do business. The franchisee purchases a alcoholic beverages in NYS, you must obtain a license from the
franchise from the franchisor. The franchisee must follow certain SLA. If you are already licensed by the SLA, enter the license
rules and guidelines already established by the franchisor, and in number (may be up to 20 digits). If you have more than one license
most cases the franchisee must pay an ongoing franchise royalty with the SLA, enter only one of the numbers.
fee to the franchisor.
Lines 41a and 41b - Lottery products - If you intend to sell NYS
If your business is a franchisee, mark an X in the Yes box and enter lottery products (including QuickDraw), you must obtain a license
the franchisor’s name, ID number, and address. from the NYS Lottery. If you are already licensed by the NYS Lottery,
Lines 36a and 36b – Owned by a different entity - If the entity enter your Lottery retailer number. If you have more than one license
applying for the certificate is owned by a different entity, mark an X with the NYS Lottery, enter only one of the license numbers.
in the Yes box and enter the name, tax ID number or IRS individual Lines 42a and 42b – DMV facilities – If you intend to operate a
taxpayer ID number (ITIN), and address of the owner. facility for a motor vehicle dealership, repair shop, inspection station,
Line 37 – Other tax returns – If this entity currently files, has filed in or other DMV-regulated business, you must register with the DMV.
the past, or was required to file sales tax returns or returns for other If you are already registered with the DMV, enter your DMV facility
NYS businesses taxes, you must provide the ID number associated number. Do not enter your driver’s license identification number or
with each tax type, even if more than one tax type is associated with vehicle identification number (VIN).
the same ID number.
Sales of goods and services
For example, if you file withholding tax and corporation tax under the Line 43a – Cigarettes and tobacco products – If you intend to
same ID number, enter the ID number and withholding tax on one line, sell cigarettes or other tobacco products at retail, you must also
and enter the same ID number and corporation tax on the next line. complete Form DTF-716, Application for Registration of Retail
Line 39 – Paid tax preparer – If you want to have the Dealers and Vending Machines for Sales of Cigarettes and Tobacco
Tax Department mail copies of statutory notices and other Products.
correspondence to your tax preparer, you must file Form POA-1, Line 43b – New tires – If you sell new tires at retail, you may be
Power of Attorney. required to file Form MT-170, Waste Tire Management Fee Quarterly
Return. For more information, visit our website (see Need help?).
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