Do I need to collect sales tax for online orders delivered to Staten Island?

Yes. Sales delivered to customers in Staten Island are generally subject to applicable New York sales tax; apply the location-based rules and collect the correct local rate.

How do I register to collect sales tax?

Register for a sales tax Certificate of Authority with the New York State Department of Taxation and Finance before making taxable sales.

What records should I keep in case of an audit?

Keep sales records, receipts, exemption certificates, and return filings for the retention period required by the tax authority.

Staten Island Retail Sales Tax Rules

Taxation and Finance New York 4 Minutes Read · published February 08, 2026

Retailers operating in Staten Island, New York must collect and remit the combined state and local sales taxes that apply to sales in Richmond County. This guide explains who must register, which rate typically applies in Staten Island, basic collection and remittance duties, recordkeeping, and where to get official forms and help. It is intended for store owners, marketplaces, mobile sellers, and managers responsible for point-of-sale compliance in Staten Island, New York.

Overview: who must collect

Any person or business making taxable retail sales of tangible personal property or certain taxable services in Staten Island must generally collect sales tax from customers and remit it to the tax authority. Retailers must determine taxability of each sale, maintain receipts and records, and report collections on the required filing schedule.

Rates and geographic scope

The combined sales tax rate for New York City, which includes Staten Island (Richmond County), is 8.875% for most taxable retail sales. ^[1] Retailers must apply the correct rate based on the location rules for the sale, including delivery address rules for remote sales and marketplace arrangements.

Registration and collection duties

Before making taxable sales, a retailer must register for authority to collect sales tax and obtain any required certificate or account identifiers from the New York State Department of Taxation and Finance. Registration and collection obligations are administered at the state level even for sales inside New York City.

Penalties & Enforcement

Enforcement of sales tax collection and remittance in Staten Island involves inspection, audit, assessment, and collection actions by tax authorities. The State Department of Taxation and Finance conducts audits and may assess tax, penalties, and interest; New York City agencies coordinate on local compliance and business tax matters. For official business tax guidance and contacts, see the city tax office. ^[2]

Fine amounts: not specified on the cited page.
Escalation: specific dollar amounts or tiered fines for first/repeat/continuing offences are not specified on the cited page.
Non-monetary sanctions: enforcement may include assessments, notices, liens, tax warrants and potential revocation of privileges; exact measures are set by the enforcing agency and are not fully itemized on the cited page.
Enforcer and inspection: primary enforcement is by the New York State Department of Taxation and Finance; New York City Department of Finance provides city-level business tax information and contacts. Complaints or queries can be submitted via the official agency contact pages cited below.
Appeals and review: appeal routes and procedural time limits are established by the state tax and administrative appeal process; specific filing deadlines for appeals are not specified on the cited page.

Keep complete sales and exemption documentation for at least the period required by the tax authority.

Applications & Forms

Certificate of Authority (sales tax registration): application is handled by the New York State Department of Taxation and Finance; check the official forms and online registration for current submission methods and requirements.
Sales tax returns and schedules: retailers file periodic returns and remit collected tax according to assigned filing frequency; exact form names and filing frequencies are published by the tax authority.

Recordkeeping and compliance practices

Keep sales invoices, exemption certificates, and register tapes for the period required by state rules.
File returns and remit on time to avoid penalties and interest.
Use taxability guides and official notices when in doubt about whether an item or service is taxable.

FAQ

Do I need to collect sales tax for online orders delivered to Staten Island?: Yes. Sales delivered to customers in Staten Island are generally subject to applicable New York sales tax; apply the location-based rules and collect the correct local rate.
How do I register to collect sales tax?: Register for a sales tax Certificate of Authority with the New York State Department of Taxation and Finance before making taxable sales.
What records should I keep in case of an audit?: Keep sales records, receipts, exemption certificates, and return filings for the retention period required by the tax authority.

How-To

Determine whether your products or services are taxable in New York and whether sales are sourced to Staten Island.
Register for a Certificate of Authority with the New York State Department of Taxation and Finance before making taxable sales.
Collect the correct combined sales tax rate at the point of sale and keep clear receipts showing tax collected.
File returns and remit collected tax according to the filing schedule assigned to your account.
Maintain records and respond promptly to any audit notices or information requests from tax authorities.

Key Takeaways

Register before selling taxable goods or services in Staten Island.
Apply the New York City combined rate (8.875%) for most retail sales in Staten Island.
Keep complete records and file returns on schedule to reduce enforcement risk.