New York State does not have a general business licence. Whether you need a licence depends on what you do and where. Most new LLCs need a sales tax Certificate of Authority if they sell taxable goods or services, plus a licence only if their activity is regulated — by the state or, in New York City, by the Department of Consumer and Worker Protection. This guide explains what applies to a new New York LLC.
Step 1: Form the LLC and complete publication
A New York LLC is formed by filing Articles of Organization with the Department of State for $200. New York then requires every new LLC to publish a notice within 120 days: in two newspapers chosen by the county clerk (one daily, one weekly), once a week for six weeks, followed by a Certificate of Publication filed with the state for $50. If you skip it, the LLC's authority to do business is suspended until you complete it. Every two years you also file a $9 biennial statement. See our New York LLC guide for the details.
New York's LLC Transparency Act took effect on 1 January 2026, but LLCs formed in New York or another US state are exempt from its reporting requirement — it only applies to LLCs formed outside the US that register to do business in New York.
Step 2: Sales tax Certificate of Authority
Anyone who sells taxable goods or taxable services in New York — even from home, as a temporary vendor or only once a year — must register with the Department of Taxation and Finance for a Certificate of Authority, through New York Business Express. Apply at least 20 days before you start. Selling without one can cost up to $500 for the first day and $200 for each day after (up to $10,000), and the certificate must be displayed at your place of business.
Step 3: New York City licences and permits
New York City has no general business licence either. Instead, the Department of Consumer and Worker Protection (DCWP) licenses specific types of business — more than 45 industries, including home improvement contractors, tobacco and electronic cigarette retailers, garages and parking lots, secondhand dealers, pawnbrokers, locksmiths, debt collection agencies, employment agencies, tow companies and third-party food delivery services. Other city agencies handle other activities: restaurants need Health Department permits, and outdoor dining now runs through the Department of Transportation's Dining Out NYC programme.
If you are taking business premises, check the building's Certificate of Occupancy with the Department of Buildings — it states the legal use of the space, and a change of use may need an amended one. The city's NYC Business portal has a step-by-step wizard that lists the city, state and federal permits for your business.
Outside New York City
Elsewhere in the state, licences are generally tied to specific activities rather than to businesses in general — Buffalo, for example, licenses activities such as contracting and certain kinds of street selling. Check with your city, town or village clerk.
Step 4: State occupational licences
The Department of State's Division of Licensing Services issues licences for appearance enhancement (nail specialists, estheticians, cosmetologists), barbers, real estate brokers and salespeople, security guards and several other occupations. Many health professions are licensed by the State Education Department, and alcohol is licensed by the State Liquor Authority. New York Business Express includes a licence wizard that shows what your business needs.
Hiring staff: unemployment insurance
Most employers must register with the New York State Department of Labor once they pay $300 or more in wages in a calendar quarter. Registration is online through New York Business Express.
Home-based businesses
A home-based business still needs a Certificate of Authority if it sells taxable goods or services. In New York City, zoning rules limit "home occupations" — how much of the home can be used, how many non-resident employees can work there, and signage. The City of Yes changes adopted in 2024 relaxed these limits, so check the current rules with the Department of Buildings before you start. Your lease, co-op or condo rules may also restrict business use.
Assumed name (DBA)
If your LLC trades under a different name, file a Certificate of Assumed Name with the Department of State. The state filing fee for an LLC is $25.
Checklist and costs
- Form your New York LLC — $200 (details).
- Complete publication within 120 days and file the Certificate of Publication — $50 plus newspaper costs.
- Get your EIN — free from the IRS.
- Register for a Certificate of Authority at least 20 days before making taxable sales.
- Get any DCWP, Health Department or other city licence your activity needs (in NYC), or check with your local clerk.
- Obtain any state occupational or liquor licence.
- File the $9 biennial statement every two years.
Not sure which licences apply to you? Our business licence research service identifies every federal, state and city requirement for your New York LLC, with forms and fees. Or start with the company: form your New York LLC now.
General information, not legal advice. Requirements and fees change — confirm with the issuing agency before you apply. Checked October 2026.