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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 (11/18)
Form AU-197.1 releases the Tax Department’s lien against the Paid preparer’s signature – If you pay someone to prepare your form,
proceeds from the sale, but does not release any liens against the paid preparer must also sign it and fill in the other blanks in the paid
the assets of the business if there are outstanding warrants or preparer’s area of your form. A person who prepares your form and
judgments against the seller for unpaid sales or other taxes. does not charge you should not fill in the paid preparer’s area.
You may also owe sales tax on any tangible personal property Paid preparer’s responsibilities – Under the law, all paid preparers
purchased as part of the sale. The tax due may be paid to the seller must sign and complete the paid preparer section of the form. Paid
to be remitted with the seller’s final return, or it may be paid directly preparers may be subject to civil and/or criminal sanctions if they fail
to the Tax Department. to complete this section in full.
For more information on bulk sales: When completing the paid preparer section, you must enter your
• call us at (518) 937-9400 New York tax preparer registration identification number (NYTPRIN)
if you are required to have one. If you are not required to have a
• see Tax Bulletin TB-ST-70, Bulk Sales NYTPRIN, enter in the Excl. code box one of the specified 2-digit
Line 18 - Home-based business codes listed below that indicates why you are exempt from the
Generally, you have a home-based business if you: registration requirement. You must enter a NYTPRIN or an exclusion
code. (Information on the New York State Tax Preparer Registration
• operate your business from your home, or Program is available on our website (see Need help? ).)In addition,
• have no other location that you maintain and occupy to carry on you must enter your federal preparer tax identification number
your business. (PTIN) if you have one; if not, you must enter your social security
number (SSN). (PTIN information is available at www.irs.gov.)
Examples include:
• small retailer selling items through a website Code Exemption type Code Exemption type
• artist selling items at a craft show 01 Attorney 02 Employee of attorney
• landscaper contracting through referrals 03 CPA 04 Employee of CPA
Line 22 – Bank account – You must never use sales tax money to 05 PA (Public Accountant) 06 Employee of PA
pay for business or personal expenses under any circumstance. To
avoid this, you should maintain a separate bank account for your 07 Enrolled agent 08 Employee of enrolled agent
sales tax money. This will ensure that you are able to remit the sales 09 Volunteer tax preparer 10 Employee of business
tax when due. preparing that business’
return
Sections E, F, H, and K
See Glossary of terms at the end of these instructions for definitions See our website for more information about the tax preparer
of certain terms and phrases used in these sections. registration requirements.
Section H – Business background Section J – Business activity
You must disclose your business’s past history with the Tax Depending on the type and size of your business, you may have to
Department in this section. This includes the past history of any obtain other business permits, licenses, and registrations from NYS.
owners, officers, directors, partners, or employees of the applicant Some of these must be obtained before you begin business.
who were required to collect tax for this or another entity.
Licenses
Section I – Business associations Lines 40a and 40b – Alcoholic beverages – If you intend to sell
Lines 35a and 35b – Franchisee – A franchisee is an individual alcoholic beverages in NYS, you must obtain a license from the
who purchases the rights to use a company’s trademarked name SLA. If you are already licensed by the SLA, enter the license
and business model to do business. The franchisee purchases a number (may be up to 20 digits). If you have more than one license
franchise from the franchisor. The franchisee must follow certain with the SLA, enter only one of the numbers.
rules and guidelines already established by the franchisor, and in Lines 41a and 41b - Lottery products - If you intend to sell NYS
most cases the franchisee must pay an ongoing franchise royalty lottery products (including QuickDraw), you must obtain a license
fee to the franchisor. from the NYS Lottery. If you are already licensed by the NYS Lottery,
If your business is a franchisee, mark an X in the Yes box and enter enter your Lottery retailer number. If you have more than one license
the franchisor’s name, ID number, and address. with the NYS Lottery, enter only one of the license numbers.
Line 37 – Other tax returns – If this entity currently files, has filed in Lines 42a and 42b – DMV facilities – If you intend to operate a
the past, or was required to file sales tax returns or returns for other facility for a motor vehicle dealership, repair shop, inspection station,
NYS businesses taxes, you must provide the ID number associated or other DMV-regulated business, you must register with the DMV.
with each tax type, even if more than one tax type is associated with If you are already registered with the DMV, enter your DMV facility
the same ID number. number. Do not enter your driver’s license identification number or
vehicle identification number (VIN).
For example, if you file withholding tax and corporation tax under the
same ID number, enter the ID number and withholding tax on one line, Sales of goods and services
and enter the same ID number and corporation tax on the next line. Line 43a – Cigarettes and tobacco products – If you intend to
Line 39 – Paid tax preparer – If you want to have the sell cigarettes or other tobacco products at retail, you must also
Tax Department mail copies of statutory notices and other complete Form DTF-716, Application for Registration of Retail
correspondence to your tax preparer, you must file Form POA-1, Dealers and Vending Machines for Sales of Cigarettes and Tobacco
Power of Attorney. Products.
Note: The responsible person(s) of the business is ultimately Line 43b – New tires – If you sell new tires at retail, you may be
responsible for any sales tax debts, not your paid tax preparer. 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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