A business with no physical presence is presumed to be regularly or systematically soliciting business in New York, and must register as a vendor, when in the look-back period its cumulative gross receipts from sales of tangible personal property delivered into New York exceed $500,000 AND it made more than 100 such sales (as at 1 October 2026); both conditions must be met. Sales transactions mean each invoice, sales slip, contract or memorandum for property delivered into New York, taxable or exempt, including sales for resale. The dollar figure was $300,000 until amended on 24 June 2019.
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