LaunchPath

Flagship channel-state reference guide

Start TikTok Shop 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, TikTok Shop. 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 TikTok Shop in New York, you usually need to do five things in order: Everyone 5 steps

If you want to open TikTok Shop 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 launch, especially your 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 TikTok Shop seller account using the correct seller type, then complete W9, payout, warehouse, and first-listing setup.
  5. Launch only after your product, tax, local, and logistics 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 TikTok Shop business selling physical goods, single-member LLC is usually the better long-term path in New York.

Avoid these first-launch mistakes

  • Assuming TikTok marketplace collection eliminates the New York Certificate of Authority
  • Choosing the wrong TikTok Shop seller type for the actual tax and entity setup
  • Using a trade name without filing the county or LLC assumed-name branch

New York-specific friction

A Certificate of Authority is still required for a New York marketplace seller even if TikTok Shop is collecting the buyer's sales tax.

  • A Certificate of Authority is still required for a New York marketplace seller even if TikTok Shop is collecting the buyer's sales tax.
  • Sole-proprietor trade-name filing is county-based, and New York City uses borough county clerks.
  • New York LLCs have real publication, biennial-statement, and IT-204-LL maintenance branches.
  • New York City can add UBT and home-occupation review even when the business is home-based.

TikTok Shop-specific friction

Seller-type choice changes the whole onboarding path.

  • Seller-type choice changes the whole onboarding path.
  • Bank-account type has to match the registration type.
  • The business address is shown to consumers on the product-detail page, with only a partial-address option for certified residential addresses.
  • Products do not become visible until W9 completion and internal compliance review.
  • A stable permanent public U.S. category-fee table was not identified on April 26, 2026, so pricing still needs a live fee-page check before inventory decisions.

Insurance reality

TikTok Shop's public insurance page says CGL insurance is not currently mandatory and the Insurance Center is only available to select sellers.

  • TikTok Shop's public insurance page says CGL insurance is not currently mandatory and the Insurance Center is only available to select sellers.
  • TikTok Shipping package insurance is separate from general liability insurance.
  • Your carrier, product category, 3PL, or landlord can still require coverage even when TikTok Shop does not.
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 inside low-risk general merchandise.
  • 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 not blocked by TikTok Shop's public listing, prohibited, or restricted-product rules.
  • Make sure you can document sourcing, brand rights, invoices, supplier legitimacy, and any required warnings or labels.

Do these before your first sale

  • Form the business or file the county or borough business-certificate branch if needed.
  • Get an EIN from the IRS if applicable.
  • Open a dedicated business bank account.
  • Apply for the New York Certificate of Authority branch that applies, even if your first sales are marketplace-only TikTok Shop sales.
  • Check local permits, including home-business rules if you will operate from a residence.
  • Collect TikTok Shop onboarding materials: unique phone and email, government ID, SSN or ITIN, EIN if applicable, W9 information, bank-account details, and UBO information if you are using a business-entity path.

Do these before launch goes live

  • Complete TikTok Shop business verification.
  • Submit W9 tax information and the payout bank account.
  • Finish ship-from, pickup, return, and warehouse setup.
  • Upload one or two low-risk products first and confirm the listings pass policy review.
  • If the business is in New York City, clear the UBT and home-business branch before scaling inventory or shipping activity.
  • Start small so you can test fulfillment, fees, and compliance mistakes early.
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 or business-certificate filing to the clerk of the county or counties in which the business is conducted.
  • TikTok Shop's public registration guides say a sole proprietor without an EIN should register as an Individual Seller; a sole proprietor with an EIN can use the Sole Proprietorship path.
  • 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, at, or within 90 days after filing.
  • Most New York LLCs must complete the publication branch and file a Certificate of Publication (DOS-1708-f) within 120 days.
  • TikTok Shop's business-entity onboarding can require EIN, UBO information, and primary-representative information, and the payout bank account must match the business-entity setup.
  • New York LLCs also have a biennial Department of State filing and may 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, creators, wholesalers, 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 TikTok Shop 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, batteries, cosmetics, ingestibles, or strong intellectual-property risk, slow down and do category-specific compliance research before sourcing or listing anything.

    • simple general merchandise
    • seller-managed inventory you can pack 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 business certificate as a sole proprietor,
    • using an LLC legal name,
    • using an LLC legal name plus a Certificate of Assumed Name,
    • reselling existing brands,
    • creating your own brand,
    • or building a simple marketplace-resale path first.
    • Your public-facing TikTok Shop name does not replace the legal entity name, bank record, or tax registrations behind the business.
    • TikTok Shop's public registration pages say sellers must display a business address to consumers on the product-detail page. If the address is residential, the seller can certify that fact so TikTok shows only a partial address.
    • If you are reselling branded goods or building your own brand, keep trademark-clearance, invoice, and supplier-document paths clean 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 business-certificate 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 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.
    • If you choose single-member LLC: Source checkpoint:
    • If you choose single-member LLC: Types of businesses in New York State
    • If you choose single-member LLC: Forming a limited liability company in New York
    • If you choose single-member LLC: Certificate of Publication
    • If you choose single-member LLC: Business Certificate for Sole Proprietorships and General Partnerships

  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. TikTok Shop's public seller-type guidance also means a sole proprietor who wants to use the Sole Proprietorship onboarding path needs an EIN; without one, the founder should use Individual Seller.

  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:

    Why it matters: Source checkpoint:

    • 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's marketplace guidance says a home-based New York business selling 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.
    • After you are properly registered, Form ST-120 is the resale certificate for legitimate inventory-for-resale purchases.
    • TikTok Shop's current public Buyer Policy (US) says TikTok is deemed to be a marketplace facilitator in most U.S. jurisdictions and calculates, charges, and collects taxes and fees at checkout when required. TikTok Shop's Seller Terms of Service (US) also say TikTok calculates, collects, and remits sales tax on the seller's behalf for buyers in marketplace jurisdictions.
    • Do not assume "TikTok handles checkout tax" means the New York registration question disappears.
    • Keep TikTok marketplace sales separate from later direct website sales, invoice sales, local pickup, or other-channel sales.
    • Do not import Shopify-style direct-store tax logic into a TikTok marketplace-only fact pattern.
    • Do I need to register for sales tax?
    • Marketplace provider and marketplace seller guidance
    • Form ST-120
    • TikTok Buyer Policy (US)
    • Seller Terms of Service for TikTok Shop (US)

  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: Important NYC home-business rule: Source checkpoint:

    • 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 Regulations Index and Zoning Information pages before changing the activity at the address,
    • and do not assume home inventory, frequent carrier pickups, or on-site help are automatically allowed.
    • The Department of Buildings 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.
    • New York Business Express
    • Regulations Index
    • Zoning Information
    • Illegal home use guidance

  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 TikTok Shop seller account

    Main guide step 9

    Have these ready:

    Why it matters: Platform registration flow: Individual for a sole proprietor without an EIN or a founder selling under their own name, Sole Proprietorship for an unincorporated business with an EIN, or the business-entity Corporation or Partnership path for a New York LLC. Important TikTok Shop nuances: Source checkpoint:

    • a phone number and email address not already used for another shop
    • government-issued U.S. ID or other accepted status document
    • legal name, date of birth, residential or business address, and SSN or ITIN
    • EIN if you are using the sole-proprietorship or business-entity path
    • W9 information
    • UBO and primary-representative information if you are using the business-entity path
    • payout bank-account details
    • a valid ship-from, pickup, and return address
    • Public setup guidance says products do not become visible to shoppers until the W9 is completed and TikTok's internal compliance review is passed.
    • Public payout guidance says only the shop owner can change bank-account information.
    • Public payout guidance also says Corporate/Business shops must use a corporate bank account, while Individual and Sole Proprietorship shops use a personal bank account.
    • Business types overview
    • How to register as an Individual
    • How to register as a Sole Proprietorship
    • How to register as a Corporation or Partnership
    • How to set up your TikTok Shop
    • Finance & Settlement Overview
    • How to Update My Bank Account Information for Payouts
    • Start from TikTok Shop's Seller Center sign-up flow.
    • Choose the correct business type:
    • Complete owner or business verification and any UBO or primary-representative fields the flow requires.
    • Submit W9 tax information.
    • Finish warehouse setup and add your first product.
    • Add the payout bank account that matches the onboarding identity.
    • Link an Official TikTok Account only if you are ready to manage content and commerce together.

  10. Step 10: Understand TikTok Shop fees and account economics before you price anything

    Main guide step 10

    Practical rule:

    Why it matters: Source checkpoint:

    • TikTok Shop's public Seller Terms of Service (US) effective January 22, 2026 say TikTok charges referral fees and may also charge optional service fees, and that TikTok may amend the referral fee by email or Seller Center notice.
    • TikTok Shop's public Finance & Settlement Overview says settlement starts after successful delivery, with public settlement tiers ranging from 31 days in the introductory tier to 1 day for high-SPS express eligibility.
    • TikTok Shop's public Fair Pricing Policy dated March 23, 2026 says sellers cannot use misleading variation pricing or price gouging.
    • On April 26, 2026, a public search found time-limited referral-fee promotion pages, but no stable permanent category-wide U.S. fee table that is safe to treat as evergreen across all seller states or launch dates.
    • Re-check the live Seller Center fee or invoice pages before pricing inventory.
    • Treat promotions as temporary, not as your default margin model.
    • Do not assume settlement speed is instant cash flow just because the first product is delivered quickly.
    • Seller Terms of Service for TikTok Shop (US)
    • Finance & Settlement Overview
    • Fair Pricing Policy

  11. Step 11: Decide whether creator, brand, or insurance programs belong in day one

    Main guide step 11

    No mandatory brand-registry-style program was identified in the public TikTok Shop sources reviewed for this pack.

    • No mandatory brand-registry-style program was identified in the public TikTok Shop sources reviewed for this pack.
    • TikTok Shop's seller terms allow creator or affiliate features, but those are optional growth tools, not a day-one requirement.
    • TikTok Shop's public Insurance Center & Commercial Liability Insurance page dated April 14, 2026 says Commercial General Liability (CGL) insurance is not currently mandatory, may become mandatory later with advance notice, and the Insurance Center is available only to select sellers.
    • What matters first is lawful sourcing, clear records, and IP-clean listings.

  12. Step 12: Complete the shipping and operations branch

    Main guide step 12

    Use the beginner-safe TikTok Shop version of this step:

    Why it matters: Important logistics facts: Important divergence from other channels: Source checkpoint:

    • start with self-managed inventory you can pack yourself,
    • finish ship-from, pickup, and return-address setup,
    • choose between Seller Shipping and TikTok Shipping for the first launch,
    • treat FBT as an optional later upgrade,
    • upload one or two low-risk products first,
    • and only link the Official TikTok Account if you are ready for the content workload.
    • Public setup guidance says TikTok Shipping is the default during setup and requires a valid USPS-verified ship-from or pickup address.
    • Public logistics guidance says TikTok Shop offers Seller Shipping, TikTok Shipping, and Fulfilled by TikTok (FBT).
    • Public logistics guidance says sellers can self-onboard to FBT via Seller Center with no minimum requirements, but capacity and operations are system-managed and can vary.
    • Public Shipping Insurance guidance says TikTok Shipping labels automatically include up to $200 of insurance per package, with optional additional coverage up to $5,000.
    • Unlike Shopify, this is not a direct-store checkout and sales-tax baseline.
    • Unlike Amazon FBA, FBT is optional, not the required first step.
    • Unlike eBay and Etsy, TikTok Shop's public baseline clearly splits Individual, Sole Proprietorship, and Business/Corporate onboarding and ties payout-bank type to that choice.
    • How to set up your TikTok Shop
    • TikTok Shop US Logistics Services Overview
    • Shipping Insurance

  13. Step 13: Confirm product eligibility before scaling

    Main guide step 13

    Practical rule:

    Why it matters: If the product is in batteries, cosmetics, food, supplements, kids' items, medical devices, pesticides, plants, or any other regulated lane, do category-specific follow-up before sourcing. Source checkpoint:

    • TikTok Shop's Product Listing Policy says listings must be clear, truthful, and compliant with legal requirements, the listing policy, and the platform's prohibited and restricted-product policies.
    • TikTok Shop's Prohibited Products Policy says prohibited products cannot be sold and the policy applies to all U.S. sellers in accordance with federal, state, and local laws.
    • TikTok Shop's Restricted Products Policy says some categories need category-level, product-level, or invite-only qualification, and TikTok may request extra documentation at any time.
    • TikTok Shop's Your Guide to Prohibited Products says a product allowed on another marketplace may still be prohibited on TikTok Shop.
    • Product Listing Policy
    • Prohibited Products Policy
    • Restricted Products Policy
    • Your Guide to Prohibited Products

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

    Main guide step 14

    Once live, keep these habits:

    • reconcile payouts, fees, refunds, and chargebacks
    • monitor SPS, policy notices, and account-health signals
    • maintain invoices and supplier records
    • keep tax reserves separate
    • avoid mixing personal and business spending
    • re-check New York and New York City compliance before adding direct off-platform sales, pickup, or employees

Best practical order for the LLC launch path

  1. Choose the product lane first.
  2. Choose the LLC name.
  3. File the New York Articles of Organization.
  4. Adopt the operating agreement and start the publication branch immediately.
  5. Get the EIN.
  6. Apply for the New York Certificate of Authority early enough to satisfy the 20-day lead time.
  7. Open the bank account.
  8. File the assumed-name branch if the public brand differs from the legal LLC name.
  9. Check local permits, zoning, and New York City local-business rules.
  10. Complete TikTok Shop verification, W9, warehouse setup, and payout setup.
  11. Launch one low-risk product lane first.
  12. Track biennial, IT-204-LL, sales-tax, and city obligations 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.
  • For TikTok Shop, the EIN question also affects whether a founder can use the Sole Proprietorship onboarding path or must use Individual Seller.

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

New York's marketplace guidance 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.

  • New York's marketplace guidance 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.
  • 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.
  • TikTok Shop's public Buyer Policy (US) and Seller Terms of Service (US) support the marketplace-facilitator framing, not a direct-store framing.
  • Keep that marketplace-provider branch separate from direct off-TikTok 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: TikTok Shop account and operations
Platform setup TikTok Shop account and operations Use this section for the TikTok Shop-specific account, plan, eligibility, and operations work. Everyone 5 steps

  1. Step 9: Create your TikTok Shop seller account

    Platform step 1

    Have these ready:

    Why it matters: Platform registration flow: Individual for a sole proprietor without an EIN or a founder selling under their own name, Sole Proprietorship for an unincorporated business with an EIN, or the business-entity Corporation or Partnership path for a New York LLC. Important TikTok Shop nuances: Source checkpoint:

    • a phone number and email address not already used for another shop
    • government-issued U.S. ID or other accepted status document
    • legal name, date of birth, residential or business address, and SSN or ITIN
    • EIN if you are using the sole-proprietorship or business-entity path
    • W9 information
    • UBO and primary-representative information if you are using the business-entity path
    • payout bank-account details
    • a valid ship-from, pickup, and return address
    • Public setup guidance says products do not become visible to shoppers until the W9 is completed and TikTok's internal compliance review is passed.
    • Public payout guidance says only the shop owner can change bank-account information.
    • Public payout guidance also says Corporate/Business shops must use a corporate bank account, while Individual and Sole Proprietorship shops use a personal bank account.
    • Business types overview
    • How to register as an Individual
    • How to register as a Sole Proprietorship
    • How to register as a Corporation or Partnership
    • How to set up your TikTok Shop
    • Finance & Settlement Overview
    • How to Update My Bank Account Information for Payouts
    • Start from TikTok Shop's Seller Center sign-up flow.
    • Choose the correct business type:
    • Complete owner or business verification and any UBO or primary-representative fields the flow requires.
    • Submit W9 tax information.
    • Finish warehouse setup and add your first product.
    • Add the payout bank account that matches the onboarding identity.
    • Link an Official TikTok Account only if you are ready to manage content and commerce together.

  2. Step 10: Understand TikTok Shop fees and account economics before you price anything

    Platform step 2

    Practical rule:

    Why it matters: Source checkpoint:

    • TikTok Shop's public Seller Terms of Service (US) effective January 22, 2026 say TikTok charges referral fees and may also charge optional service fees, and that TikTok may amend the referral fee by email or Seller Center notice.
    • TikTok Shop's public Finance & Settlement Overview says settlement starts after successful delivery, with public settlement tiers ranging from 31 days in the introductory tier to 1 day for high-SPS express eligibility.
    • TikTok Shop's public Fair Pricing Policy dated March 23, 2026 says sellers cannot use misleading variation pricing or price gouging.
    • On April 26, 2026, a public search found time-limited referral-fee promotion pages, but no stable permanent category-wide U.S. fee table that is safe to treat as evergreen across all seller states or launch dates.
    • Re-check the live Seller Center fee or invoice pages before pricing inventory.
    • Treat promotions as temporary, not as your default margin model.
    • Do not assume settlement speed is instant cash flow just because the first product is delivered quickly.
    • Seller Terms of Service for TikTok Shop (US)
    • Finance & Settlement Overview
    • Fair Pricing Policy

  3. Step 11: Decide whether creator, brand, or insurance programs belong in day one

    Platform step 3

    No mandatory brand-registry-style program was identified in the public TikTok Shop sources reviewed for this pack.

    • No mandatory brand-registry-style program was identified in the public TikTok Shop sources reviewed for this pack.
    • TikTok Shop's seller terms allow creator or affiliate features, but those are optional growth tools, not a day-one requirement.
    • TikTok Shop's public Insurance Center & Commercial Liability Insurance page dated April 14, 2026 says Commercial General Liability (CGL) insurance is not currently mandatory, may become mandatory later with advance notice, and the Insurance Center is available only to select sellers.
    • What matters first is lawful sourcing, clear records, and IP-clean listings.

  4. Step 12: Complete the shipping and operations branch

    Platform step 4

    Use the beginner-safe TikTok Shop version of this step:

    Why it matters: Important logistics facts: Important divergence from other channels: Source checkpoint:

    • start with self-managed inventory you can pack yourself,
    • finish ship-from, pickup, and return-address setup,
    • choose between Seller Shipping and TikTok Shipping for the first launch,
    • treat FBT as an optional later upgrade,
    • upload one or two low-risk products first,
    • and only link the Official TikTok Account if you are ready for the content workload.
    • Public setup guidance says TikTok Shipping is the default during setup and requires a valid USPS-verified ship-from or pickup address.
    • Public logistics guidance says TikTok Shop offers Seller Shipping, TikTok Shipping, and Fulfilled by TikTok (FBT).
    • Public logistics guidance says sellers can self-onboard to FBT via Seller Center with no minimum requirements, but capacity and operations are system-managed and can vary.
    • Public Shipping Insurance guidance says TikTok Shipping labels automatically include up to $200 of insurance per package, with optional additional coverage up to $5,000.
    • Unlike Shopify, this is not a direct-store checkout and sales-tax baseline.
    • Unlike Amazon FBA, FBT is optional, not the required first step.
    • Unlike eBay and Etsy, TikTok Shop's public baseline clearly splits Individual, Sole Proprietorship, and Business/Corporate onboarding and ties payout-bank type to that choice.
    • How to set up your TikTok Shop
    • TikTok Shop US Logistics Services Overview
    • Shipping Insurance

  5. Step 13: Confirm product eligibility before scaling

    Platform step 5

    Practical rule:

    Why it matters: If the product is in batteries, cosmetics, food, supplements, kids' items, medical devices, pesticides, plants, or any other regulated lane, do category-specific follow-up before sourcing. Source checkpoint:

    • TikTok Shop's Product Listing Policy says listings must be clear, truthful, and compliant with legal requirements, the listing policy, and the platform's prohibited and restricted-product policies.
    • TikTok Shop's Prohibited Products Policy says prohibited products cannot be sold and the policy applies to all U.S. sellers in accordance with federal, state, and local laws.
    • TikTok Shop's Restricted Products Policy says some categories need category-level, product-level, or invite-only qualification, and TikTok may request extra documentation at any time.
    • TikTok Shop's Your Guide to Prohibited Products says a product allowed on another marketplace may still be prohibited on TikTok Shop.
    • Product Listing Policy
    • Prohibited Products Policy
    • Restricted Products Policy
    • Your Guide to Prohibited Products
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:
  • business certificate or assumed-name filing
  • home occupation restrictions
  • zoning for inventory storage
  • carrier or truck activity at a residence
  • fire-code limits
  • whether public display of a business address creates a privacy or zoning issue for the actual location

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 City business-tax review is real, not optional.
  • The city says UBT applies to some unincorporated businesses and the rate is 4% of taxable income allocated to the city.
  • The reviewed official city materials also indicate a filing branch once total gross income from all business exceeds $95,000.
  • Sole proprietors using a trade name file the business certificate with the appropriate borough county clerk, not with one citywide office.
  • The city's zoning and illegal-home-use guidance means you should not assume home inventory, on-site help, or frequent pickups are automatically approved.
  • The Department of Buildings 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.
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 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

TikTok Shop's public insurance page says CGL insurance is not currently mandatory and the Insurance Center is only available to select sellers.

  • TikTok Shop's public insurance page says CGL insurance is not currently mandatory and the Insurance Center is only available to select sellers.
  • TikTok Shipping package insurance is separate from general liability insurance.
  • Your carrier, product category, 3PL, or landlord can still require coverage even when TikTok Shop does not.
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 business-certificate setup.
  • Get EIN if applicable.
  • Open the bank account.
  • Apply for the New York Certificate of Authority early enough to meet the 20-day lead time.
  • Clear local permit and zoning questions.
  • Finish TikTok Shop verification, W9, and payout setup.

Before first live launch

  • Finish warehouse, shipping, return, and first-listing setup.
  • Confirm product and category eligibility.
  • Build accurate listings with the right warnings and disclosures.
  • Start with a small test.

Monthly

  • Reconcile payouts, fees, refunds, and returns.
  • Review margins after shipping and marketplace costs.
  • Monitor SPS, listing status, and enforcement notices.
  • Review whether address, inventory, or staffing changes alter the New York City local branch.

Quarterly or periodic

  • File any assigned New York sales-tax return cadence if you are registered.
  • File employer returns and reports if you become a New York employer.
  • Review whether any non-TikTok direct sales changed your tax and permit path.

Annual or periodic

  • File Form IT-204-LL if the LLC has the New York-source filing obligation.
  • File the New York Department of State biennial statement in the required month.
  • Re-check live TikTok Shop fee, payout, policy, and optional-program pages before major expansion.
  • Re-check New York City UBT and zoning questions if the address, gross income, or business activity changes.
Back to top Next: Common mistakes
Avoid these Common mistakes These are the repeated beginner errors called out in the research pack. Everyone 6 mistakes

Common Mistakes New Operators Make

  • Assuming TikTok marketplace collection eliminates the New York Certificate of Authority
  • Choosing the wrong TikTok Shop seller type for the actual tax and entity setup
  • Using a trade name without filing the county or LLC assumed-name branch
  • Using a home address without planning for public address display and New York City home-occupation rules
  • Pricing products without checking the current live fee and settlement pages
  • Listing restricted or prohibited products because they were allowed on another marketplace

Practical first-launch recommendation

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

If you intend to build a real TikTok Shop 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 46 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.

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 guidance says 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

TikTok Shop

Seller-type overview

Form / portal Business-type overview
Fee None stated for the page
Timing Before signup
Who needs it All TikTok Shop sellers

Public guide dated September 18, 2025 explains Individual, Sole Proprietorship, and Corporation/Partnership business types.

Open official link

TikTok Shop

Individual seller registration

Form / portal Individual seller onboarding
Fee None stated for the page
Timing Before launch
Who needs it Founders using the Individual path

Public guide dated April 7, 2026 says applicants must be at least 18, use unique contact info, provide ID, SSN or ITIN, bank information, and a W9.

Open official link

TikTok Shop

Sole-proprietorship registration

Form / portal Sole proprietorship onboarding
Fee None stated for the page
Timing Before launch
Who needs it Sole proprietors with an EIN

Public guide dated April 7, 2026 says a sole proprietor without an EIN should register as an Individual Seller.

Open official link

TikTok Shop

Business-entity registration

Form / portal Business-entity onboarding
Fee None stated for the page
Timing Before launch
Who needs it LLCs and other business entities

Public guide dated April 7, 2026 says business-entity registration can require EIN, UBO, and primary-representative information.

Open official link

TikTok Shop

Seller terms and marketplace role

Form / portal Seller terms and buyer policy
Fee Referral and optional service fees vary
Timing Before pricing and launch
Who needs it All TikTok Shop sellers

Public pages say TikTok charges referral fees, can amend them by notice, and acts as marketplace facilitator in most U.S. jurisdictions where required.

Open official link

TikTok Shop

Shop setup and W9 gate

Form / portal Setup guide
Fee None stated for the page
Timing During onboarding
Who needs it All TikTok Shop sellers

Public page dated September 12, 2025 says setup includes verification, warehouse setup, product upload, and W9; products are not visible until W9 is complete and internal compliance review is passed.

Open official link

TikTok Shop

Finance and payout setup

Form / portal Finance overview and bank-account update guide
Fee None stated for the pages
Timing Before first payout
Who needs it All TikTok Shop sellers

Public pages say settlement starts after successful delivery, only the shop owner can change bank details, and bank-account type must match seller type.

Open official link

Source group

Fulfillment, Logistics, or Store Operations

TikTok Shop

Logistics overview

Form / portal Logistics overview
Fee Varies by service
Timing Before launch
Who needs it Operators using TikTok Shop fulfillment tools

Public guide dated March 17, 2026 says TikTok Shop offers Seller Shipping, TikTok Shipping, and FBT.

Open official link

TikTok Shop

Product-listing compliance

Form / portal Product Listing Policy
Fee None for the page
Timing During sourcing or setup
Who needs it All sellers

Public policy dated March 3, 2026 says listings must be clear, truthful, and compliant with law and platform rules.

Open official link

TikTok Shop

Prohibited-product policy

Form / portal Prohibited Products Policy
Fee None for the page
Timing During sourcing or setup
Who needs it All sellers

Public policy dated April 7, 2026 says prohibited products cannot be sold and the policy applies to all U.S. sellers.

Open official link

TikTok Shop

Restricted-product policy

Form / portal Restricted Products Policy
Fee None for the page
Timing During sourcing or setup
Who needs it Sellers in restricted categories

Public policy dated April 7, 2026 says some categories need category-level, product-level, or invite-only qualification and more documentation may be required at any time.

Open official link

TikTok Shop

Pricing-policy follow-up

Form / portal Fair Pricing Policy
Fee None for the page
Timing Before pricing and launch
Who needs it All sellers

Public policy dated March 23, 2026 prohibits misleading variation pricing and price gouging, but it is not a permanent category-fee table.

Open official link

Source group

Insurance Checkpoint

TikTok Shop

Public CGL position

Form / portal Insurance Center & Commercial Liability Insurance
Fee Premium varies if purchased
Timing Re-check before scaling
Who needs it Operators with physical-product risk

Public page dated April 14, 2026 says CGL is not currently mandatory, may become mandatory later with advance notice, and the Insurance Center is available only to select sellers.

Open official link

TikTok Shop

Shipping insurance

Form / portal Shipping Insurance
Fee Up to $200 included on TikTok Shipping labels; optional extra coverage varies
Timing During shipping setup
Who needs it Sellers using TikTok Shipping labels

This applies to TikTok Shipping labels, not to every seller operation and not as a substitute for general liability coverage.

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 / NYC Business

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. Reviewed official city materials also indicate a filing trigger 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 borough business-certificate 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 business-certificate guide says sole proprietors using an assumed name file with the appropriate borough county clerk.

Open official link
Back to top