New York Small Business Compliance Requirements
The state and federal requirements that may apply to a small business or LLC in New York — registrations, taxes, licenses, and ongoing renewals. Which ones apply to you depends on your entity type and how you operate.
Advisory guide — always verify with the linked official sources. Last reviewed 2026-06-13.
13 New York requirements to know
These come from New York state agencies. Not all apply to every business — each is labeled with who it applies to. Still figures out which are yours.
Articles of Organization (LLC)
Applies to: New York LLCs
Forms your LLC with the NY Department of State; $200 filing fee.
Certificate of Publication (LLC)
Applies to: New York LLCs
Within 120 days of forming, publish in two newspapers for 6 weeks, then file a Certificate of Publication ($50). Non-compliance suspends your authority to do business.
Biennial Statement
Applies to: New York LLCs
Update your address/info with the NY DOS every two years ($9).
Certificate of Incorporation
Applies to: New York corporations
Forms your corporation with the NY Department of State.
Draft — confirm the correct form/fee with the NY DOS.
Biennial Statement (corporation)
Applies to: New York corporations
NY corporations file a Biennial Statement (address/officer update) with the DOS every two years.
Draft — confirm with the NY DOS.
NY Disability (DBL) + Paid Family Leave insurance
Applies to: NY employers
NY requires disability benefits (DBL) and Paid Family Leave coverage for employees.
Draft — confirm coverage with the NY WCB/your carrier.
Operating Agreement (NY)
Applies to: New York LLCs
If you have a New York LLC, state law (LLC Law §417) requires you to adopt a WRITTEN operating agreement — before, at the time of, or within 90 days after filing your Articles of Organization. Keep it as an internal record: it is NOT filed with the state, and NY imposes no penalty for not having one. But without it your LLC runs on the state's default rules, and banks, lenders, and courts routinely expect to see it.
Required by NY §417 but never filed with the state and no statutory penalty; have an attorney review the contents.
General partnership Business Certificate (NY)
Applies to: New York general partnerships
If you run a general partnership in New York, you're required to file a Business Certificate with the county clerk in each county where you do business (GBL §130) — whether or not you use an assumed name. Without it you can be barred from suing on contracts in NY courts.
Filed at the county clerk, not the state; applies to all NY general partnerships. Confirm county procedures.
Certificate of Limited Partnership (NY)
Applies to: New York limited partnerships
To form a New York limited partnership you must file a Certificate of Limited Partnership with the NY Department of State. NY also imposes a newspaper publication requirement for LPs — confirm the timing.
Plus a newspaper publication requirement for NY LPs — verify current timing/newspapers with the NY DOS.
Certificate of Authority (sales tax)
Applies to: Sellers of tangible goods in NY
Register for sales tax with NY Tax & Finance; you must have the Certificate of Authority before making taxable sales.
Resale Certificate (ST-120)
Applies to: Buyers reselling goods
Lets you buy inventory tax-free for resale.
NY employer registration (UI + withholding)
Applies to: NY employers
Register for NY unemployment insurance and income-tax withholding; file combined returns (NYS-45).
Draft — confirm with the NYS DOL and Tax & Finance.
Workers' compensation insurance (NY)
Applies to: NY employers
New York requires workers' compensation coverage for employees.
Draft — confirm with the NY WCB/your carrier.
Not sure which of these apply to you?
That's the hard part — and it's exactly what Still does. Answer a few questions about your business and Still builds your personalized list: what applies, what's due, and what to verify — then tracks it for you.
Build my compliance listFederal requirements that may also apply
- Copyright registration — Creators of original works
- FDA Food Facility Registration — Facilities that manufacture/process/pack/hold food (incl. coffee roasters); no small-business size exemption
- FDA Prior Notice (imported food) — Anyone importing food (e.g. green coffee beans)
- EIN confirmation letter (CP575) — Any business with employees or a separate entity
- W-9 on file (your business) — Businesses paid by clients/payers
- Federal trademark registration — Brands protecting a name/logo nationally
- HIPAA Notice of Privacy Practices — Practices handling patient health information that bill/transmit electronically (HIPAA covered entities)
- Children's Product Certificate (CPC) — Makers/importers of products designed primarily for children 12 and under
- FTC endorsement & #ad disclosure — Brands working with influencers/creators
- CAN-SPAM email compliance — Businesses sending marketing email
- Importer of record / customs & duties — Businesses importing goods from overseas
- Professional licensing, CE & insurance — Licensed professionals
- Business insurance (liability, product, E&O) — All businesses
- Cosmetic labeling (FDA / FPLA) — Cosmetic / personal-care brands
- Dietary supplement cGMP (21 CFR 111) — Dietary supplement brands
- Supplement Facts labeling + DSHEA claims — Dietary supplement brands
- Attorney licensing & trust accounting — Practicing attorneys
- Therapist licensing & ethics — Licensed therapists / counselors
- CPA license & CPE — Licensed accountants / CPAs
- Healthcare provider licensing — Licensed healthcare providers
- S-corporation election (Form 2553) — Businesses electing S-corp tax treatment
- S-corporation income tax return (Form 1120-S) — S-corporations
- C-corporation income tax return (Form 1120) — C-corporations
- Partnership return (Form 1065) — Partnerships
- Written partnership agreement — Multi-owner partnerships
- Quarterly payroll tax return (Form 941) — Employers with W-2 employees
- Federal unemployment tax (Form 940 / FUTA) — Employers with W-2 employees
- Annual wage statements (W-2 / W-3) — Employers with W-2 employees
- Employment eligibility verification (Form I-9) — Employers with W-2 employees
- New-hire reporting — Employers with W-2 employees
- Contractor 1099-NEC + W-9 collection — Businesses paying independent contractors
- Cause-marketing / commercial co-venturer — Brands advertising that sales benefit a charity
- Multi-state sales-tax nexus — Online sellers shipping to multiple states
- Cosmetic safety substantiation & adverse-event reporting — Cosmetic / personal-care brands
- FDA cosmetics facility registration & product listing (MoCRA) — Cosmetic / personal-care brands
- Investment adviser registration (Form ADV) — Advisers giving securities advice for compensation