First decide on a business structure New York as a Sole Proprietor, LLC/Corp, or Partnership.

Selling/Leasing or if wanting to buy or sell New York merchandise, food, equipment wholesale requires a Seller's Permit.

All NY Businesses Using a DBA doing business as name need a DBA Fictitious Business Name

Hiring NY Workers Requires a Federal EIN and a State Tax Number EIN

Products, services, and transactions subject to sales tax in the State of New York.

First, tangible personal property, merchandise, clothing, toys, electronics, furniture etc., (unless specifically exempt); gas, electricity, refrigeration and steam, and telephone service; selected services; food and beverages sold by restaurants, taverns, and caterers; hotel occupancy; and certain admission charges and dues.  Transactions not subject to tax/exempt sales of most food for home consumption; and sales of prescription and nonprescription medicines.

Sales tax also does not apply to most services, such as capital improvements to real property, medical care, education, and personal and professional services.

Passenger car rentals: An additional 11% tax applies to charges for passenger car rentals in the MCTD. Outside the MCTD, the car rental tax is 6%.

Information and entertainment services: An additional state tax applies to information and entertainment services heard over the telephone (such as "900" numbers), in addition to the regular state and local sales tax on these services. 

Hotel occupancy in New York City: A $1.50 per unit per day fee on hotel occupancy in New York City applies in addition to the sales tax on the rent for hotel occupancy.