If your business is required to collect sales tax, or if you want to buy and sell for resale (for example, as a wholesale distributor), you must register with the NYS Department of Taxation and Finance as a sales tax vendor. To obtain a state tax identification number for the collection of sales tax, visit the NYS Department of Taxation and Finance's website.
To obtain a federal taxpayer identification number (TIN), you must register with the Internal Revenue Service by completing Form SS-4, Application for Employer Identification Number. The instructions for Form SS-4 provide both an IRS service center address and a phone number for Tele-TIN or you can apply online through their website. You can call the IRS at (800) 829-4933 or go to www.irs.gov for more information.