LaunchPath

Flagship channel-state reference guide

Start eBay in New York: full reference guide

Use this page when you want the complete dense version: all sections, all appendices, and the full official source directory in one scrollable reference surface.

Last verified: April 26, 2026 Reference mode Dense appendix

Built from reviewed public pages for New York, IRS, FinCEN, New York City, eBay. Use it as a first-pass guide, then verify the official links that match your setup.

How to use this page

Dense appendix modeFull source directory attachedLast verified April 26, 2026

This version favors completeness over pacing. Use it when you need the appendix, the dense source trail, or the full long-form reference in one place.

Best reading order

  1. Use the fast-answer and official-links sections first if you only need the main route and source trail.
  2. Open the entity, setup, tax, and local sections only where your exact launch path actually branches.
  3. Use the full source directory last as the appendix, not the starting point, unless you already know the exact agency task.
Fast answer appendix Official links first Full source directory
Back to the guided journey

Reference mode

Everything in one dense page

The guided journey is the easier starting point. This page keeps the full accordion guide and source appendix when you want the complete research-backed reference view.

Best when you need

  • The full section map in one scroll without the lighter journey framing.
  • The appendix and official-source directory preserved next to the answer sections.
  • A clearer audit trail before you print, compare, or cross-check another route.

Still better handled in the journey

  • First-pass reading when you want the shortest, safest beginner route.
  • Deciding what to do first before you need the full appendix.
  • Switching states or platforms quickly without reading the full dense version.
Reference map
Start here Fast answer If you want to open eBay in New York, you usually need to do five things in order: Everyone 5 steps

If you want to open eBay in New York, you usually need to do five things in order:

  1. Choose your setup and a low-risk product lane: sole proprietorship vs single-member LLC.
  2. Get your federal and New York registrations in place before launching, especially the New York Certificate of Authority at least 20 days before taxable sales or exemption-certificate use, plus any county or state name-filing branch that applies.
  3. Verify county, local, and New York City rules if the business will operate there.
  4. Open the eBay seller account, but keep the platform branch narrow because the current public eBay onboarding, fee, payout, and policy pages were not preserved clearly enough in approved local repo evidence to restate as settled facts here.
  5. Launch only after your product, tax, local, and seller-managed-shipping setup are ready.

Practical first-launch recommendation

If you are testing casually with minimal risk, sole proprietor can work.

If you intend to build a real eBay business selling physical goods, single-member LLC is usually the better long-term path in New York.

Avoid these first-launch mistakes

  • Assuming marketplace collection removes the New York registration and return-filing branch
  • Using a trade name without the right county or state assumed-name filing
  • Importing Shopify direct-store logic into a marketplace-only eBay setup

New York-specific friction

New York marketplace-seller guidance still keeps the Certificate of Authority and periodic-return branch alive even when a marketplace provider collects on facilitated sales.

  • New York marketplace-seller guidance still keeps the Certificate of Authority and periodic-return branch alive even when a marketplace provider collects on facilitated sales.
  • Sole-proprietor trade-name mechanics are county-specific, and New York City uses borough county clerks rather than one citywide filing office.
  • New York LLCs have a real publication burden, not just a simple state filing.
  • Publication cost and newspaper logistics vary by county, and New York City counties are often the most expensive.
  • The Department of State biennial statement and the Tax Department's IT-204-LL filing-fee branch are separate obligations.
  • If you operate in New York City, the city UBT and home-business zoning layer need their own review.

eBay-specific friction

The approved local evidence set did not preserve a verified public eBay onboarding, payout, or fee stack.

  • The approved local evidence set did not preserve a verified public eBay onboarding, payout, or fee stack.
  • Unlike Shopify, this is not a direct-store default.
  • Unlike Amazon FBA, this pack does not assume a managed-fulfillment shortcut.
  • Unlike Etsy, this pack does not limit you to handmade, vintage, or craft-supply logic, but it also means you must do your own restricted-category follow-up.

Insurance reality

If you sell physical products, commercial general liability and product liability planning still matter.

  • If you sell physical products, commercial general liability and product liability planning still matter.
  • No public eBay-wide insurance threshold or seller-wide mandatory minimum was identified in the approved local evidence for this New York build.
  • That does not mean insurance is irrelevant. Your carrier, storage provider, landlord, or product category can still require it.
Back to top Next: Quick-start checklist
Checklist Quick-start checklist Use the research-backed checklist groups before you spend, before your first sale, and before launch goes live. Everyone 3 groups

Do these before you spend money

  • Pick your entity.
  • Pick your business name.
  • Decide your product lane.
  • Avoid beginner-hostile categories like food, supplements, cosmetics, medical claims, batteries-heavy hazmat, alcohol, children's products unless you are doing separate category research.
  • Confirm the offer is lawful in New York and is not obviously blocked by eBay policy.
  • Make sure you can document sourcing, brand rights, invoices, and supplier legitimacy where relevant.

Do these before your first sale

  • Form the business or file the county assumed-name branch if needed.
  • Get an EIN from the IRS if applicable.
  • Open a dedicated business bank account.
  • Register for the New York Certificate of Authority branch that applies, even if your first sales are marketplace-only eBay sales.
  • Check local permits, including home-business rules if you will operate from a residence.
  • Create your eBay seller account and be ready to complete the current verification and payout flow after re-checking live public eBay pages.

Do these before launch goes live

  • Complete the first listing, shipping, returns, and payout branch only after re-checking the current public eBay seller pages.
  • Confirm the item fits a low-risk general-merchandise launch model.
  • Set seller-managed shipping, handling times, and returns expectations you can actually honor.
  • Build the first listings carefully and start with one or two low-risk items first.
Back to top Next: Official links you will use first
Choose your setup Entity choice Compare the sole-proprietor and single-member LLC paths before banking, tax setup, and platform onboarding. Everyone 2 options

Sole proprietor

Best for: Best if you want the cheapest and simplest start.

What it means

  • New York does not require a Department of State formation filing if you operate under your own legal name.
  • If you use a trade name, New York routes the assumed-name filing to the clerk of the county or counties in which the business is conducted.
  • Business income generally runs through your personal tax return unless you later change tax treatment.
  • You do not get a liability shield.

Why someone chooses it

  • Faster launch
  • Lower up-front filing costs
  • Fewer entity-maintenance steps

Main downside: Personal liability

single-member LLC

Best for: Best if you want a more durable setup for a real business.

What it means

  • New York LLC formation uses Articles of Organization (DOS-1336-f) with the Department of State.
  • Members must adopt a written operating agreement before filing, at filing, or within 90 days after filing.
  • Most New York LLCs must complete the publication branch and file a Certificate of Publication within 120 days.
  • New York LLCs file a biennial Department of State statement and may also have an annual Form IT-204-LL filing-fee obligation.

Why someone chooses it

  • Liability protection
  • Cleaner setup for banking, vendors, bookkeeping, insurance, and scaling
  • Better fit for inventory, brand-building, wholesale buying, and later hiring

Main downside: Higher setup friction and recurring maintenance than a sole proprietorship, especially because of the publication rule

Back to top Next: What to do in order
Main path What to do in order The full end-to-end setup path, kept in the same order as the researched guide. Everyone 14 steps

  1. Step 1: Choose a low-risk eBay launch model

    Main guide step 1

    For a first launch, stay inside the safest lane:

    Why it matters: Practical rule: If the offer touches health, safety, children, dangerous goods, cosmetics, ingestibles, heavy batteries, or strong IP risk, slow down and do category-specific compliance research before listing anything.

    • simple general merchandise
    • seller-managed shipping you can control yourself
    • low-breakage, low-return items
    • no high-risk categories from food, supplements, cosmetics, medical claims, batteries-heavy hazmat, alcohol, children's products
    • no products that require specialized approvals unless you deliberately want a more complex compliance path

  2. Step 2: Choose your name and brand approach

    Main guide step 2

    You need to decide whether you are:

    Why it matters: Important:

    • operating under your own legal name,
    • using a county assumed name as a sole proprietor,
    • using an LLC legal name,
    • using an LLC legal name plus a separate Certificate of Assumed Name,
    • reselling existing brands,
    • creating your own brand,
    • or building a simple marketplace-resale path first.
    • Your public-facing seller name does not replace the legal entity name, bank record, or tax registrations behind the business.
    • A sole-proprietor trade name in New York is county-based, while an LLC assumed name is a Department of State filing.
    • If you are reselling branded goods, keep invoices and supplier records from day one.

  3. Step 3: Form the business

    Main guide step 3

    If you choose sole proprietor: If you sell under your legal name, New York does not require a Department of State formation filing.

    • If you choose sole proprietor: If you sell under your legal name, New York does not require a Department of State formation filing.
    • If you choose sole proprietor: If you use a trade name, file the assumed-name or business-certificate branch with the clerk of the county or counties where the business is conducted.
    • If you choose sole proprietor: If you operate in New York City, that county-clerk branch is borough-based, so use the clerk for the actual borough county where the business is located.
    • If you choose sole proprietor: If you later move to an LLC, do not assume the old sole-proprietor registrations still cover the new entity.
    • If you choose single-member LLC: Do this in order:
    • If you choose single-member LLC: Check New York naming rules and availability before filing.
    • If you choose single-member LLC: File Articles of Organization (DOS-1336-f). The current public filing fee is $200.
    • If you choose single-member LLC: Adopt the written operating agreement and start the publication branch immediately.
    • If you choose single-member LLC: Publish the formation notice in two county-clerk-designated newspapers for six consecutive weeks and file the Certificate of Publication (DOS-1708-f) within 120 days.
    • If you choose single-member LLC: If the LLC will use a different operating name, add the Certificate of Assumed Name (DOS-1338-f) branch separately.

  4. Step 4: Get your EIN

    Main guide step 4

    Use the IRS online EIN application after the business is formed if you picked an LLC.

    Why it matters: For many sole proprietors, an EIN is optional if there are no employees, but it is still useful for banking, supplier forms, and keeping marketplace records cleaner.

  5. Step 5: Open banking and bookkeeping

    Main guide step 5

    Do this right away:

    • Open a business checking account.
    • Use one account and one card for business only.
    • Save every invoice, receipt, shipping bill, marketplace fee statement, and tax record.
    • Build a tax folder and a compliance folder from day one.

  6. Step 6: Register for state tax, seller permit, or resale setup

    Main guide step 6

    Practical takeaway:

    • New York sales-tax registration runs through New York Business Express.
    • The Tax Department says you must apply for a Certificate of Authority at least 20 days before you make taxable sales, provide taxable services, or issue or accept exemption certificates.
    • New York marketplace guidance says a home-based New York business that sells solely through a marketplace provider still must apply for a Certificate of Authority and file periodic returns even if the provider collected the buyer's tax.
    • State guidance also says a registered marketplace seller reports marketplace-facilitated tangible-personal-property sales on periodic returns as gross sales and nontaxable sales.
    • New York says a marketplace seller is not responsible for collecting New York sales tax on facilitated sales if the marketplace provider gave the seller a proper Form ST-150 certificate or has the required public agreement language.
    • After you are properly registered, Form ST-120 is the resale certificate for legitimate inventory-for-resale purchases.
    • Do not assume "eBay handles sales tax" means the New York registration question disappears.
    • Keep marketplace-only eBay sales separate from later direct off-eBay sales, local pickup, invoice sales, or website sales.
    • Do not import Shopify-style direct-store logic into the eBay fact pattern just because both paths can end in online sales.

  7. Step 7: Check local permits, county rules, and home-business limits

    Main guide step 7

    New York does not use one statewide local-business-license form for every county or city.

    Why it matters: Do this before operating: For New York City specifically:

    • check New York Business Express,
    • contact the county clerk if you need a county assumed-name filing,
    • contact the city, town, or village office where you will operate,
    • ask zoning or building offices about home occupation, storage, shipping, traffic, and occupancy issues.
    • add a city business-tax review layer,
    • keep the borough county-clerk branch separate from the city-tax branch,
    • use the city permit and regulation tools before changing the activity at the address,
    • and do not assume home inventory, frequent carrier pickups, or on-site help are automatically allowed.

  8. Step 8: If you hire employees, handle payroll registrations and insurance

    Main guide step 8

    If you do not hire anyone yet, skip this for now.

    Why it matters: If you hire:

    • register for unemployment insurance, withholding, and wage reporting through New York Business Express or Form NYS-100,
    • report new hires or rehires within 20 days of the hiring date,
    • obtain workers' compensation coverage,
    • obtain disability and Paid Family Leave coverage where applicable,
    • use CE-200 only if a government agency asks for proof that you are exempt and you actually qualify.

  9. Step 9: Create your eBay seller account

    Main guide step 9

    Have these ready in case the current onboarding flow asks for them:

    Why it matters: What the local evidence supports cleanly: Practical launch rule:

    • government-issued ID
    • phone number
    • email address
    • bank-account or payout information
    • tax information
    • business registration details if you formed an entity
    • a shipping and returns workflow you can actually support
    • eBay is the marketplace platform for this combo.
    • The current public eBay seller-onboarding, identity-verification, payout, and policy pages were not preserved clearly enough in approved local repo evidence to restate them here as settled facts.
    • Before you list anything, re-check the current public eBay seller-onboarding, seller-verification, payout, and policy pages.
    • Keep the legal name, tax records, and payout details aligned with your IRS and New York records.
    • Start with one or two low-risk listings you can pack and ship yourself.

  10. Step 10: Understand the eBay fee stack before you price anything

    Main guide step 10

    Practical rule:

    • The approved local evidence for this eBay wave did not preserve a verified public eBay fee table or store-subscription matrix.
    • That means the exact listing-fee, final-value-fee, promoted-listing, store-subscription, and payout-timing details remain unverified in this pack.
    • Do not price inventory or commit to a store-subscription path until you re-check the live eBay public fee pages.
    • For a first launch, keep fixed costs low until the current fee stack is verified.

  11. Step 11: Decide whether brand or IP programs belong in the initial launch

    Main guide step 11

    No verified public eBay brand-registry-style program was preserved in the approved local evidence for this build.

    • No verified public eBay brand-registry-style program was preserved in the approved local evidence for this build.
    • What still matters first is lawful sourcing, invoice retention, clean product descriptions, and avoiding obvious IP-risk inventory.
    • If you are reselling branded products, keep invoices and supplier records from day one.
    • If you are building your own brand, start trademark planning early, but do not overbuild it before demand is proven.

  12. Step 12: Complete the listing, shipping, and operations branch

    Main guide step 12

    Use the beginner-safe eBay version of this step:

    Why it matters: Important divergence from Amazon, Shopify, and Etsy:

    • create one or two low-risk listings first,
    • decide your seller-managed shipping workflow before you publish,
    • set handling times you can actually hit,
    • set return expectations you can honor consistently,
    • and do not overbuy inventory until you understand packaging, shipping cost, refunds, and marketplace fees.
    • This pack does not assume an Amazon FBA branch.
    • This pack does not import Shopify's direct-store checkout and payments setup into eBay.
    • This pack does not import Etsy's handmade, vintage, or creativity-standard lane.
    • The safe baseline here is plain marketplace resale with seller-managed shipping.

  13. Step 13: Confirm product, service, or category eligibility before scaling

    Main guide step 13

    The exact public eBay restricted-category and prohibited-item pages were not preserved clearly enough in the approved local evidence set.

    • The exact public eBay restricted-category and prohibited-item pages were not preserved clearly enough in the approved local evidence set.
    • Treat that as a real follow-up item before you list anything outside low-risk general merchandise.
    • If you are handling batteries, hazmat-adjacent items, ingestibles, cosmetics, medical-claim items, children's products, or counterfeit-risk branded goods, assume extra research is required first.

  14. Step 14: Launch with a compliance-first operating routine

    Main guide step 14

    Once live, keep these habits:

    • reconcile payouts, fees, refunds, and claims
    • monitor item-level margins after shipping and marketplace costs
    • maintain invoices and supplier records
    • keep tax reserves separate
    • avoid mixing personal and business spending
    • review New York and New York City compliance again if you later add direct off-eBay sales, employees, or heavier home-based operations

Best practical order for the LLC launch path

  1. Choose the product lane first.
  2. Choose the LLC name.
  3. File Articles of Organization.
  4. Get the EIN.
  5. Open the bank account.
  6. Register for the New York Certificate of Authority branch that applies.
  7. Start the publication process immediately.
  8. Check county, local, and New York City branches as applicable.
  9. Build the eBay seller account.
  10. Finish the first listing and shipping setup.
  11. File the Certificate of Publication.
  12. Track the biennial statement and IT-204-LL on the compliance calendar.
Back to top Next: New York tax stack
State filing and tax New York tax stack Keep the New York registration, tax, and maintenance rules together while you launch. Everyone 7 checks

1. EIN

A typical single-member LLC needs an EIN.

  • A typical single-member LLC needs an EIN.
  • A sole proprietor often needs one if hiring employees and may still want one for operations even when not strictly required.

2. New York sales tax, seller permit, or equivalent registration

New York uses New York Business Express for the sales-tax application path.

  • New York uses New York Business Express for the sales-tax application path.
  • The current registration materials point filers to Form DTF-17.1 and DTF-17-I.
  • The Tax Department says to apply for a Certificate of Authority at least 20 days before taxable sales, taxable services, or the use of exemption certificates.

3. Marketplace or platform tax rule

A marketplace seller is not responsible for collecting New York sales tax on sales of tangible personal property facilitated by a marketplace provider if the provider gave the seller a proper Form ST-150 certificate or has the required public agreement language.

  • A marketplace seller is not responsible for collecting New York sales tax on sales of tangible personal property facilitated by a marketplace provider if the provider gave the seller a proper Form ST-150 certificate or has the required public agreement language.
  • But a registered New York marketplace seller still reports marketplace-facilitated tangible-personal-property sales on periodic returns as gross sales and nontaxable sales.
  • New York's own FAQ also says a home-based New York business selling solely through a marketplace provider still needs to apply for a Certificate of Authority and file periodic returns.
  • Keep that marketplace-provider branch separate from direct off-eBay sales, local pickup, or invoice sales.

4. Resale purchases or exempt purchasing

New York uses Form ST-120 for resale.

  • New York uses Form ST-120 for resale.
  • For the assumed New York-based founder in this pack, the practical route is to use ST-120 only after obtaining the Certificate of Authority.
  • Use it only for legitimate purchases for resale.

5. Entity tax treatment

New York personal income tax and corporate franchise tax follow the federal classification of LLCs and LLPs.

  • New York personal income tax and corporate franchise tax follow the federal classification of LLCs and LLPs.
  • A single-member LLC treated as disregarded for federal income-tax purposes is also disregarded for New York tax purposes.
  • If the single member is an individual, New York treats that LLC as a sole proprietorship for state tax purposes.
  • For New York City tax treatment, the state guidance tells readers to review the city business-tax pages separately.

6. Entity filing-fee or franchise-tax rule

Form IT-204-LL must be filed annually by every LLC that is disregarded for federal income-tax purposes and has income, gain, loss, or deduction from New York sources in the current tax year.

  • Form IT-204-LL must be filed annually by every LLC that is disregarded for federal income-tax purposes and has income, gain, loss, or deduction from New York sources in the current tax year.
  • For that disregarded-entity fact pattern, the filing fee is $25.
  • The form is due on or before the 15th day of the third month following the close of the tax year.
  • There is no extension of time allowed to file Form IT-204-LL or to pay the fee.
  • An LLC that elected to be treated as a corporation for federal income-tax purposes should not file IT-204-LL.

7. If the founder changes entity type later

New York says that if an existing sole proprietorship closes and becomes an LLC, the new LLC must apply for new registrations, licenses, and permits.

  • New York says that if an existing sole proprietorship closes and becomes an LLC, the new LLC must apply for new registrations, licenses, and permits.
  • Do not assume the old sole-proprietor tax or local-registration setup automatically carries over.
Back to top Next: eBay account and operations
Platform setup eBay account and operations Use this section for the eBay-specific account, plan, eligibility, and operations work. Everyone 5 steps

  1. Step 9: Create your eBay seller account

    Platform step 1

    Have these ready in case the current onboarding flow asks for them:

    Why it matters: What the local evidence supports cleanly: Practical launch rule:

    • government-issued ID
    • phone number
    • email address
    • bank-account or payout information
    • tax information
    • business registration details if you formed an entity
    • a shipping and returns workflow you can actually support
    • eBay is the marketplace platform for this combo.
    • The current public eBay seller-onboarding, identity-verification, payout, and policy pages were not preserved clearly enough in approved local repo evidence to restate them here as settled facts.
    • Before you list anything, re-check the current public eBay seller-onboarding, seller-verification, payout, and policy pages.
    • Keep the legal name, tax records, and payout details aligned with your IRS and New York records.
    • Start with one or two low-risk listings you can pack and ship yourself.

  2. Step 10: Understand the eBay fee stack before you price anything

    Platform step 2

    Practical rule:

    • The approved local evidence for this eBay wave did not preserve a verified public eBay fee table or store-subscription matrix.
    • That means the exact listing-fee, final-value-fee, promoted-listing, store-subscription, and payout-timing details remain unverified in this pack.
    • Do not price inventory or commit to a store-subscription path until you re-check the live eBay public fee pages.
    • For a first launch, keep fixed costs low until the current fee stack is verified.

  3. Step 11: Decide whether brand or IP programs belong in the initial launch

    Platform step 3

    No verified public eBay brand-registry-style program was preserved in the approved local evidence for this build.

    • No verified public eBay brand-registry-style program was preserved in the approved local evidence for this build.
    • What still matters first is lawful sourcing, invoice retention, clean product descriptions, and avoiding obvious IP-risk inventory.
    • If you are reselling branded products, keep invoices and supplier records from day one.
    • If you are building your own brand, start trademark planning early, but do not overbuild it before demand is proven.

  4. Step 12: Complete the listing, shipping, and operations branch

    Platform step 4

    Use the beginner-safe eBay version of this step:

    Why it matters: Important divergence from Amazon, Shopify, and Etsy:

    • create one or two low-risk listings first,
    • decide your seller-managed shipping workflow before you publish,
    • set handling times you can actually hit,
    • set return expectations you can honor consistently,
    • and do not overbuy inventory until you understand packaging, shipping cost, refunds, and marketplace fees.
    • This pack does not assume an Amazon FBA branch.
    • This pack does not import Shopify's direct-store checkout and payments setup into eBay.
    • This pack does not import Etsy's handmade, vintage, or creativity-standard lane.
    • The safe baseline here is plain marketplace resale with seller-managed shipping.

  5. Step 13: Confirm product, service, or category eligibility before scaling

    Platform step 5

    The exact public eBay restricted-category and prohibited-item pages were not preserved clearly enough in the approved local evidence set.

    • The exact public eBay restricted-category and prohibited-item pages were not preserved clearly enough in the approved local evidence set.
    • Treat that as a real follow-up item before you list anything outside low-risk general merchandise.
    • If you are handling batteries, hazmat-adjacent items, ingestibles, cosmetics, medical-claim items, children's products, or counterfeit-risk branded goods, assume extra research is required first.
Back to top Next: Local permits and New York City branch
Local branch Local permits and New York City branch These local and city checks can still change the answer even after the state and platform path is clear. Location-specific 2 branches

Local permits and location checks

New York pushes some business-permit questions down to counties and municipalities.

  • New York pushes some business-permit questions down to counties and municipalities.
  • For any place where the business will operate:
  • check New York Business Express,
  • contact the county clerk,
  • contact the city, town, or village office,
  • ask zoning or building offices if the business will operate from home or store inventory.
  • Typical local risk areas:
  • assumed-name filings
  • home occupation restrictions
  • zoning for storage
  • truck or carrier activity at a residence
  • fire-code limits

New York City Appendix

If the business operates in New York City, add one more review layer.

  • If the business operates in New York City, add one more review layer.
  • New York State tax guidance says businesses in New York City may be subject to city business income and excise taxes.
  • The NYC Department of Finance says all businesses operating in New York City are subject to business taxes, but each tax type has its own filing rules and eligibility details.
  • Public NYC-202 instructions say an individual or unincorporated entity carrying on business wholly or partly within New York City with total gross income from all business over $95,000 must file an unincorporated-business-tax return.
  • The city UBT rate is 4% of taxable income allocated to New York City.
  • NYC's official business-certificate page says that if a sole proprietorship uses a name other than its legal name, the owner needs a business certificate from the county clerk, and each borough has its own county clerk.
  • NYC Business and DOB guidance say zoning rules matter for home-based businesses.
  • Department of Buildings guidance says a home occupation generally cannot occupy more than 25% of the residence, up to 500 square feet, and no employees may work on-site.
  • If you will store inventory, receive frequent carrier pickups, or materially increase residential traffic, confirm the exact zoning and home-occupation answer for the address before launch.
  • A one-size-fits-all New York City general business license for every eBay seller is unverified in the reviewed public record; the reviewed city sources instead point founders toward city tax review plus activity-specific permits, business-certificate review, and location review.
Back to top Next: Employees and insurance
Optional branch Employees and insurance Use this branch if you plan to hire or need the insurance follow-up that comes with scaling. Only if hiring or scaling 5 branches

1. Employer registration

New business employers can register for unemployment insurance, withholding, and wage reporting through New York Business Express or Form NYS-100.

  • New business employers can register for unemployment insurance, withholding, and wage reporting through New York Business Express or Form NYS-100.
  • New York's hiring page also says new hires and rehires who will work in New York must be reported within 20 days of the hiring date.
  • report new hires or rehires within 20 days of the hiring date,

2. Workers' compensation

Virtually all employers in New York State must provide workers' compensation coverage for their employees.

  • Virtually all employers in New York State must provide workers' compensation coverage for their employees.
  • Public WCB insurance guidance says workers' compensation insurance is mandatory for most employers of one or more employees.
  • Coverage can be obtained through a private carrier, NYSIF, or approved self-insurance.
  • obtain workers' compensation coverage,

3. Disability, paid leave, or similar coverage

Virtually all employers in New York State must provide disability and Paid Family Leave benefits coverage for employees.

  • Virtually all employers in New York State must provide disability and Paid Family Leave benefits coverage for employees.
  • A covered employer branch under the Disability Benefits Law generally starts after the employer has had one or more employees on each of at least 30 days in a calendar year, after the expiration of four weeks following the 30th day of that employment.
  • Paid Family Leave coverage is typically a rider on the disability benefits policy.
  • obtain disability and Paid Family Leave coverage where applicable,

4. Exemption certificate if applicable

CE-200 is only for a government license, permit, or contract situation where the applicant is not required to carry workers' compensation and/or disability and Paid Family Leave coverage.

  • CE-200 is only for a government license, permit, or contract situation where the applicant is not required to carry workers' compensation and/or disability and Paid Family Leave coverage.
  • The public exemption page limits this to two main groups:
  • entities operating in New York with no employees
  • out-of-state entities getting a contract or license where all work is performed outside New York

Insurance reality

If you sell physical products, commercial general liability and product liability planning still matter.

  • If you sell physical products, commercial general liability and product liability planning still matter.
  • No public eBay-wide insurance threshold or seller-wide mandatory minimum was identified in the approved local evidence for this New York build.
  • That does not mean insurance is irrelevant. Your carrier, storage provider, landlord, or product category can still require it.
Back to top Next: Ongoing compliance calendar
Stay compliant Ongoing compliance calendar Keep the recurring compliance checks and live-operating routine visible after launch. Everyone 5 groups

Before first sale

  • Finish entity or assumed-name setup.
  • Get an EIN if applicable.
  • Open the bank account.
  • Register for the New York Certificate of Authority branch that applies.
  • Start the LLC publication process immediately if you formed an LLC.
  • Check county, local, and New York City tax or zoning branches.
  • Re-check current public eBay seller-onboarding and fee pages before listing.

Before first live launch

  • Finish the listing, shipping, returns, and payout branch.
  • Confirm product and category eligibility.
  • Build accurate listings.
  • Start with a small test.

Monthly

  • Reconcile payouts, fees, refunds, and claims.
  • Review cash reserves for taxes.
  • Review margins, shipping performance, and return behavior.
  • Check account alerts and customer-service problems.

Quarterly

  • File New York sales-tax and payroll returns on the cadence the Tax Department assigns.
  • Review whether any off-eBay, local-pickup, or direct-sales activity changed your tax branch.
  • Review estimated-tax planning if profit is building.

Annual or periodic

  • File federal and New York income-tax returns as applicable to your entity and tax election.
  • File Form IT-204-LL if your LLC has the New York filing-fee obligation.
  • File the New York LLC biennial statement every 2 years in the calendar month of original formation.
  • Renew local permits if your county or municipality uses a renewal cycle.
  • Re-check live eBay public onboarding, fee, payout, seller-policy, and restricted-category pages before major expansion.
Back to top Next: Common mistakes
Avoid these Common mistakes These are the repeated beginner errors called out in the research pack. Everyone 8 mistakes

Common Mistakes New Operators Make

  • Assuming marketplace collection removes the New York registration and return-filing branch
  • Using a trade name without the right county or state assumed-name filing
  • Importing Shopify direct-store logic into a marketplace-only eBay setup
  • Ignoring the New York City UBT, borough-clerk, or zoning branch
  • Pricing inventory without first verifying the live eBay fee stack
  • Mixing personal and business money
  • Missing the LLC publication, biennial, or IT-204-LL branches
  • Buying regulated or high-risk inventory before checking category restrictions

Practical first-launch recommendation

If you are testing casually with minimal risk, sole proprietor can work.

If you intend to build a real eBay business selling physical goods, single-member LLC is usually the better long-term path in New York.

Back to top Next: Full official source directory
Full appendix Full official source directory Every official source row from the research pack, kept in its full table structure. Everyone 39 rows

Source group

Statewide Start

State of New York

State start-here page

Form / portal Start a Business in New York State page
Fee None for the page
Timing First planning step
Who needs it Everyone

State overview page covering entity formation, EIN, sales tax, insurance, and local-government reminders.

Open official link

New York Business Express

State business portal

Form / portal NY.gov Business account / Business Express
Fee Varies by filing
Timing Before registrations
Who needs it Most founders

Use for license searches, employer registration, and sales-tax registration workflow.

Open official link

Empire State Development

State small business support hub

Form / portal Small Business Hub
Fee None for the page
Timing Optional
Who needs it Founders needing support

Official small-business support hub with state assistance and guide links.

Open official link

Source group

Entity Choice and Formation

New York Department of State

Compare business types

Form / portal Guidance page
Fee None for the page
Timing First decision
Who needs it Everyone

Official summary of sole proprietorships, LLCs, partnerships, and corporations.

Open official link

New York Department of State

Formation hub

Form / portal Online filing links and entity pages
Fee Varies
Timing Before launch
Who needs it Filing entities

Main Department of State hub for new entities and business records.

Open official link

New York Department of State

Default entity formation filing

Form / portal Articles of Organization (DOS-1336-f)
Fee $200
Timing At formation
Who needs it single-member LLC founders

Online filing is available; the county named in the filing drives the publication branch.

Open official link

New York Department of State

Immediate post-filing requirement

Form / portal Written operating agreement
Fee None for the agreement itself
Timing Before filing, at filing, or within 90 days after filing
Who needs it single-member LLC founders

Operating agreement is required but kept internally, not filed with the Department of State.

Open official link

New York Department of State

Publication requirement

Form / portal Certificate of Publication (DOS-1708-f)
Fee $50 Department of State filing fee, plus newspaper charges
Timing Within 120 days after the Articles of Organization take effect
Who needs it Most single-member LLC founders

Requires two county-clerk-designated newspapers, publication affidavits, and exact match to Department of State records.

Open official link

New York Department of State

LLC assumed-name filing

Form / portal Certificate of Assumed Name (DOS-1338-f)
Fee $25
Timing When using a DBA
Who needs it LLCs operating under a different name

State-level assumed-name filing for LLCs.

Open official link

New York Department of State

Ongoing entity maintenance

Form / portal Biennial Statement e-filing service
Fee $9
Timing Every two years, in the calendar month of original filing
Who needs it LLCs and corporations

Separate from tax returns and separate from IT-204-LL.

Open official link

Source group

Sole Proprietor and Local Name Filings

New York Department of State

Sole proprietor baseline

Form / portal No Department of State formation filing when using legal name
Fee None at the state-formation level
Timing First setup step
Who needs it Sole proprietors

New York routes trade-name filings locally instead of through one statewide sole-proprietor formation filing.

Open official link

State of New York

County assumed-name path

Form / portal County clerk filing branch
Fee County-set
Timing Before using a trade name
Who needs it Sole proprietors and general partnerships using a DBA

State guidance says sole proprietorships and general partnerships file in the county where they are located. Exact county form, fee, and processing rules vary locally.

Open official link

Source group

Federal and State Tax Setup

IRS

EIN overview and online application

Form / portal EIN application
Fee Free
Timing Early in setup
Who needs it LLCs, employers, founders who want an EIN

IRS says you can get an EIN directly from the IRS for free.

Open official link

IRS

EIN paper form

Form / portal Form SS-4
Fee Free
Timing If not applying online
Who needs it Founders using mail or fax

IRS reference page for the current SS-4 form and instructions.

Open official link

New York Department of Taxation and Finance

State tax registration

Form / portal New York Business Express sales-tax registration
Fee No fee stated for registration on reviewed pages
Timing At least 20 days before taxable sales or before issuing or accepting exemption certificates
Who needs it Businesses that must register for New York sales tax

Main registration page for the Certificate of Authority.

Open official link

New York Department of Taxation and Finance

Registration instructions

Form / portal DTF-17-I, Instructions for Form DTF-17
Fee None for the instructions
Timing During registration
Who needs it New York sales-tax applicants

Explains the timing rule and registration responsibilities.

Open official link

New York Department of Taxation and Finance

Business contact questionnaire

Form / portal Form DTF-17.1
Fee None for the form
Timing During registration
Who needs it New York sales-tax applicants

Business Contact and Responsible Person Questionnaire used with the application workflow.

Open official link

New York Department of Taxation and Finance

Marketplace or platform tax rule

Form / portal Marketplace provider and marketplace seller guidance
Fee None for the page
Timing Before and after launch
Who needs it Marketplace sellers

New York says a home-based New York seller using only a marketplace provider still needs a Certificate of Authority and periodic returns.

Open official link

New York Department of Taxation and Finance

Marketplace provider certificate

Form / portal Form ST-150, Marketplace Provider Certificate of Collection
Fee None for the form
Timing Keep with records if applicable
Who needs it Marketplace sellers receiving the certificate

Marketplace sellers can use ST-150 to document why they did not collect sales tax on marketplace-facilitated tangible-personal-property sales. This pack does not separately verify the current eBay-side documentation path.

Open official link

New York Department of Taxation and Finance

Resale or exemption certificate

Form / portal Form ST-120, Resale Certificate
Fee None for the form
Timing After registration if applicable
Who needs it Sellers buying inventory for resale

For the New York-based founder in this pack, the clean path is to use ST-120 after obtaining the Certificate of Authority.

Open official link

New York Department of Taxation and Finance

Recordkeeping guidance

Form / portal TB-ST-770
Fee None for the bulletin
Timing Ongoing
Who needs it Registered sales-tax vendors

Important for audit support and exemption-certificate retention.

Open official link

Source group

Entity Tax Maintenance

New York Department of Taxation and Finance

Entity tax treatment

Form / portal Guidance page
Fee None for the page
Timing During planning and annually
Who needs it single-member LLC founders

New York follows federal classification rules for LLCs and LLPs.

Open official link

New York Department of Taxation and Finance

Recurring entity tax filing or fee

Form / portal Form IT-204-LL overview
Fee $25 for a disregarded LLC with New York-source income; other entity classes can owe more under the state tables
Timing Annual
Who needs it LLCs and LLPs that meet the filing rule

Separate from the Department of State biennial statement.

Open official link

New York Department of Taxation and Finance

Filing instructions for the annual fee

Form / portal IT-204-LL-I
Fee Fee depends on the entity's filing rule
Timing Due by the 15th day of the third month after the tax year closes
Who needs it LLCs and LLPs that must file

Current instructions say there is no extension to file or pay.

Open official link

Source group

Federal Reporting

FinCEN

BOI or other federal reporting status

Form / portal BOI E-Filing System, if applicable
Fee None
Timing Check before filing
Who needs it Everyone forming an entity

As of April 26, 2026, domestic U.S.-created entities and their beneficial owners are exempt from BOI reporting under FinCEN's March 26, 2025 interim final rule.

Open official link

Source group

Employees, Payroll, and Insurance

New York Department of Taxation and Finance / Department of Labor

Employer registration

Form / portal New York Business Express or Form NYS-100
Fee No fee stated on reviewed pages
Timing When first becoming an employer
Who needs it Businesses hiring employees

Hiring page points employers to online registration and says new hires and rehires must be reported within 20 days.

Open official link

New York Workers' Compensation Board

Workers' compensation

Form / portal Coverage through private carrier, NYSIF, or approved self-insurance
Fee Premium-based or varies
Timing Before or at hiring
Who needs it Most employers with one or more employees

WCB says virtually all employers in New York must provide workers' compensation coverage for employees.

Open official link

New York Workers' Compensation Board

Disability and Paid Family Leave

Form / portal Disability and Paid Family Leave coverage through carrier, NYSIF, or approved self-insurance
Fee Premium-based or varies
Timing Review before hiring and after the 30-day coverage trigger in a calendar year
Who needs it Employers with covered employees

WCB says virtually all employers must provide disability and Paid Family Leave coverage; Paid Family Leave is typically a rider on the disability policy.

Open official link

New York Workers' Compensation Board

Exemption certificate if applicable

Form / portal CE-200, Certificate of Attestation of Exemption
Fee None stated
Timing Only when requested for a government license, permit, or contract
Who needs it Eligible exempt entities

Public WCB guidance limits the certificate to entities with no employees or certain out-of-state entities doing all work outside New York.

Open official link

Source group

Platform Setup

eBay

Platform registration starting point

Form / portal Public marketplace entry point
Fee unverified in approved local evidence
Timing Before launch
Who needs it All eBay sellers

The approved local evidence for this eBay wave did not preserve a verified public seller-onboarding page. Re-check the current seller entry, identity-verification, and payout pages before listing.

Open official link

eBay / eBay Export

Platform pricing and fee-check starting point

Form / portal Public seller-resource starting points
Fee unverified in approved local evidence
Timing Before pricing and launch
Who needs it All eBay sellers

Approved local evidence did not preserve a verified public eBay fee table for listing fees, final value fees, promoted listings, store subscriptions, or payout timing. Re-check the current public fee pages before pricing inventory.

Open official link

eBay

Brand or IP checkpoint

Form / portal Public site starting point
Fee unverified in approved local evidence
Timing Optional
Who needs it Brand owners and resellers

No public eBay brand-registry-style program was verified in approved local evidence for this New York build. Lawful sourcing, invoices, and IP-clean listings still matter.

Open official link

Source group

Fulfillment, Logistics, or Store Operations

eBay / eBay Export

Seller-managed shipping baseline

Form / portal Public marketplace-resource starting points
Fee Varies
Timing Before launch
Who needs it Operators using seller-managed shipping

This combo's baseline assumption is seller-managed shipping. Exact public eBay listing, shipping, returns, and payout workflow pages were not preserved in approved local evidence and should be re-checked before launch.

Open official link

eBay / eBay Export

Category, compliance, or product restriction guide

Form / portal Public marketplace-resource starting points
Fee None for the starting points
Timing During sourcing or setup
Who needs it Operators with regulated or restricted offers

Exact public eBay restricted-category and prohibited-item pages were not preserved in approved local evidence. Re-check before listing anything outside low-risk general merchandise.

Open official link

eBay

Operations and fee follow-up

Form / portal Public marketplace starting point
Fee Varies
Timing During launch setup
Who needs it New eBay sellers

Re-check the live public seller pages for returns, payout timing, fee rules, and account-setting mechanics before you rely on any saved notes.

Open official link

Source group

Insurance Checkpoint

eBay

Platform insurance threshold or requirement

Form / portal Public site starting point
Fee Premium varies
Timing Re-check before or as sales scale
Who needs it Operators with physical-product risk

No public eBay-wide insurance minimum or seller-wide threshold was identified in approved local evidence for this New York build. Re-check live eBay pages and any carrier, storage, or landlord contracts before relying on that absence.

Open official link

Source group

New York City Branch

New York Department of Taxation and Finance / NYC Department of Finance

City tax or permit warning

Form / portal Guidance pages
Fee None for the pages
Timing If business is in New York City
Who needs it New York City-based businesses

State and city guidance say New York City businesses may face city business taxes. Sole proprietors and disregarded LLCs should review the UBT branch.

Open official link

NYC Department of Finance

City filing information

Form / portal NYC-202, NYC-204, NYC-5UB, and related forms
Fee Varies by tax owed
Timing If UBT applies
Who needs it New York City unincorporated businesses

Public city guidance shows a 4% rate, and the NYC-202 instructions say filing begins once total gross income from all business exceeds $95,000.

Open official link

NYC Business / Department of Buildings

City forms and address-specific zoning review

Form / portal Permit wizard, zoning guidance, home-business rules, and borough business-certificate guidance
Fee None for the guidance pages
Timing Before home-based operations or local permit filing
Who needs it New York City businesses

DOB says a home occupation generally cannot exceed 25% of the residence, up to 500 square feet, and no employees may work on-site. The city business-certificate guide says sole proprietors using an assumed name file with the appropriate borough county clerk.

Open official link
Back to top