NY A10902

Out-of-state businesses and their employees providing COVID-19 emergency relief work in New York from March 7, 2020 through June 30, 2020 are exempt from state and local business registration, licensing, and tax requirements.

Exemptions include unemployment insurance, sales and use tax, ad valorem equipment tax, and income tax withholding obligations for out-of-state employees during the COVID-19 period.

Out-of-state businesses remain subject to transaction taxes and fees including sales tax on purchases, fuel taxes, hotel taxes, and car rental taxes on goods and services consumed in the state.

Out-of-state businesses and employees that remain in New York after June 30, 2020 must comply with standard state tax and business registration requirements applicable to all entities establishing presence in the state.

Out-of-state businesses must notify the Department of Taxation and Finance upon request with their business name, state of domicile, federal tax identification number, and entry date; registered in-state businesses must provide similar information for affiliated out-of-state entities.