{
  "batch": "182-new-york-business-and-tax-for-creators",
  "articles": [
    {
      "id": "learn_r182_new_york_business_and_tax_for_creators_ny_business_tax_agencies_anchor",
      "category": "Business",
      "title": "[Unverified - being checked] Which state agencies govern a self-employed creator in New York",
      "summary": "[Unverified - being checked] New York's revenue department is the New York State Department of Taxation and Finance (index at https://www.tax.ny.gov/) and New York's secretary-of-state agency for business entity filings is the Department of State, Division of Corporations (index at https://www.dos.ny.gov/); both are official New York State (ny.gov) agencies, and the revenue department administers the state's income and sales taxes.",
      "body": "New York's revenue department is the New York State Department of Taxation and Finance (index at https://www.tax.ny.gov/) and New York's secretary-of-state agency for business entity filings is the Department of State, Division of Corporations (index at https://www.dos.ny.gov/); both are official New York State (ny.gov) agencies, and the revenue department administers the state's income and sales taxes.\n\nWhat New York State Department of Taxation and Finance actually says:\n\n“The New York State Department of Taxation and Finance collects tax revenues that fund services and programs that benefit New Yorkers. In fiscal year 2025, we collected $162 billion in state and local taxes.”\n\nNote: Anchor record. Quote is from the revenue department's About page. The Department of State's index (dos.ny.gov) identifies its Division of Corporations, State Records and Uniform Commercial Code as the body that files certificates of incorporation, articles of organization and assumed-name filings; that page is opened and quoted in later records in this batch.",
      "source_type": "official",
      "source_link": "https://www.tax.ny.gov/about/",
      "last_verified": "2026-09-12",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "New York State Department of Taxation and Finance",
      "evidence_quote": "The New York State Department of Taxation and Finance collects tax revenues that fund services and programs that benefit New Yorkers. In fiscal year 2025, we collected $162 billion in state and local taxes.",
      "volatility": "low",
      "from_batch": "182-new-york-business-and-tax-for-creators",
      "subject": "New York State revenue and business-entity agencies",
      "topic": "which state agencies govern a self-employed creator in New York",
      "applies_to_country": "US",
      "applies_to_scope": "State of New York",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-ny"
        ],
        "platform": "any",
        "topic": [
          "safety.legal",
          "money.tax"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "failed",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap",
          "deferred_state_uncorroborated:us-ny"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r182_new_york_business_and_tax_for_creators_ny_sales_tax_vendor_registration_required",
      "category": "Business",
      "title": "Whether a New York seller must register and collect sales tax",
      "summary": "Every person who sells taxable tangible personal property or taxable services in New York must register with the NY State Tax Department (as a sales tax vendor) before beginning business, even if the sales are made from home, are temporary, or happen only once a year.",
      "body": "Every person who sells taxable tangible personal property or taxable services in New York must register with the NY State Tax Department (as a sales tax vendor) before beginning business, even if the sales are made from home, are temporary, or happen only once a year.\n\nWhat New York State Department of Taxation and Finance actually says:\n\n“Every person who sells taxable tangible personal property or taxable services (even if you make sales from your home, are a temporary vendor, or only sell once a year) must register with the Tax Department through New York Business Express before beginning business.”\n\nNote: Registration applies to sales of taxable tangible personal property or taxable services. Whether digital goods and subscriptions count as taxable in New York is recorded separately in this batch.",
      "source_type": "official",
      "source_link": "https://www.tax.ny.gov/bus/st/register.htm",
      "last_verified": "2026-09-12",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "New York State Department of Taxation and Finance",
      "evidence_quote": "Every person who sells taxable tangible personal property or taxable services (even if you make sales from your home, are a temporary vendor, or only sell once a year) must register with the Tax Department through New York Business Express before beginning business.",
      "volatility": "low",
      "from_batch": "182-new-york-business-and-tax-for-creators",
      "subject": "New York sales tax registration",
      "topic": "whether a New York seller must register and collect sales tax",
      "applies_to_country": "US",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-ny"
        ],
        "platform": "any",
        "topic": [
          "money.fees",
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r182_new_york_business_and_tax_for_creators_ny_income_tax_exists_on_selfemployment_income",
      "category": "Business",
      "title": "Whether New York levies a personal income tax on a self-employed creator's income",
      "summary": "New York levies a personal income tax: a full-year New York State resident reports income and computes the tax on Form IT-201 (Resident Income Tax Return), while nonresidents and part-year residents with New York-source income use Form IT-203, so a self-employed creator resident in New York pays New York personal income tax on business income rather than a separate state self-employment tax.",
      "body": "New York levies a personal income tax: a full-year New York State resident reports income and computes the tax on Form IT-201 (Resident Income Tax Return), while nonresidents and part-year residents with New York-source income use Form IT-203, so a self-employed creator resident in New York pays New York personal income tax on business income rather than a separate state self-employment tax.\n\nWhat New York State Department of Taxation and Finance actually says:\n\n“1. Select the return you file: Form IT-201, Resident Income Tax Return, for full-year residents of New York State, or Form IT-203, Nonresident and Part-Year Resident Income Tax Return, for nonresidents and part-year residents of New York State. 2. View the information on where to find the tax rates and tables for: New York State, New York City, Yonkers, and the metropolitan commuter transportation mobility tax (MCTMT).”\n\nNote: The numbered (1)(2) markers are part of the page's own ordered list and are reproduced verbatim. The self-employment resource center at /pit/file/self-employment.htm (opened separately) confirms the department treats gig-economy and solo sole-proprietor income as self-employment for New York purposes and points NYC/Yonkers residents and MCTMT-subject filers to state estimated tax.",
      "source_type": "official",
      "source_link": "https://www.tax.ny.gov/pit/file/tax-tables/2025.htm",
      "last_verified": "2026-09-12",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "New York State Department of Taxation and Finance",
      "evidence_quote": "1. Select the return you file: Form IT-201, Resident Income Tax Return, for full-year residents of New York State, or Form IT-203, Nonresident and Part-Year Resident Income Tax Return, for nonresidents and part-year residents of New York State. 2. View the information on where to find the tax rates and tables for: New York State, New York City, Yonkers, and the metropolitan commuter transportation mobility tax (MCTMT).",
      "volatility": "low",
      "from_batch": "182-new-york-business-and-tax-for-creators",
      "subject": "New York personal income tax on self-employment income",
      "topic": "whether New York levies a personal income tax on a self-employed creator's income",
      "applies_to_country": "US",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-ny"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r182_new_york_business_and_tax_for_creators_ny_income_tax_brackets_middle_class_2025",
      "category": "Business",
      "title": "The bracket structure of the New York State personal income tax",
      "summary": "The New York State personal income tax is imposed on taxable income under a graduated marginal rate schedule; as fully phased in through tax year 2023, middle-class taxpayers with taxable incomes between $13,900 and $80,650 ($27,900 and $161,550 for joint filers) pay a 5.50 percent marginal rate and taxpayers with taxable incomes between $80,650 and $215,400 ($161,500 and $323,200 for joint filers) pay 6.00 percent, and beginning with the 2026 tax year a further 0.2 percentage point reduction will be phased in over two years for taxable income up to $215,400 ($323,200 for joint filers).",
      "body": "The New York State personal income tax is imposed on taxable income under a graduated marginal rate schedule; as fully phased in through tax year 2023, middle-class taxpayers with taxable incomes between $13,900 and $80,650 ($27,900 and $161,550 for joint filers) pay a 5.50 percent marginal rate and taxpayers with taxable incomes between $80,650 and $215,400 ($161,500 and $323,200 for joint filers) pay 6.00 percent, and beginning with the 2026 tax year a further 0.2 percentage point reduction will be phased in over two years for taxable income up to $215,400 ($323,200 for joint filers).\n\nWhat New York State Department of Taxation and Finance actually says:\n\n“For tax years 2018 through 2023, rate reductions were phased in for middle-class taxpayers. Fully phased in, taxpayers with taxable incomes between $13,900 and $80,650 ($27,900 and $161,550 for joint filers) saw their rates reduced to 5.50 percent and those with taxable incomes between $80,650 and $215,400 ($161,500 and $323,200 for joint filers) saw their rates reduced to 6.00 percent.”\n\nNote: The page records the tax year it describes as the 2026 tax year expenditure estimates prepared for the Fiscal Year 2027 Annual Report on New York State Tax Expenditures; the passage quoted states fully phased-in rates. Full 2025 bracket schedule (4%-10.9% by filing status) is in the 2025 Form IT-201 instructions, opened at /forms/html-instructions/2025/it/it201i-2025.htm.",
      "source_type": "official",
      "source_link": "https://www.tax.ny.gov/data/stats/ter/fiscal-year27/personal-income-tax.htm",
      "last_verified": "2026-09-12",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "New York State Department of Taxation and Finance",
      "evidence_quote": "For tax years 2018 through 2023, rate reductions were phased in for middle-class taxpayers. Fully phased in, taxpayers with taxable incomes between $13,900 and $80,650 ($27,900 and $161,550 for joint filers) saw their rates reduced to 5.50 percent and those with taxable incomes between $80,650 and $215,400 ($161,500 and $323,200 for joint filers) saw their rates reduced to 6.00 percent.",
      "volatility": "medium",
      "from_batch": "182-new-york-business-and-tax-for-creators",
      "subject": "New York personal income tax rate schedule",
      "topic": "the bracket structure of the New York State personal income tax",
      "applies_to_country": "US",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-ny"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r182_new_york_business_and_tax_for_creators_ny_income_tax_top_brackets_2021_2032",
      "category": "Business",
      "title": "Top brackets of the New York State personal income tax",
      "summary": "For tax years 2021 through 2032 New York replaces the former 8.82 percent top marginal rate with three new top rates and brackets: 9.65 percent on income between $1,077,550 and $5 million ($2,155,350 and $5 million for joint filers), 10.30 percent on income between $5 million and $25 million (all filers), and 10.90 percent on income over $25 million (all filers).",
      "body": "For tax years 2021 through 2032 New York replaces the former 8.82 percent top marginal rate with three new top rates and brackets: 9.65 percent on income between $1,077,550 and $5 million ($2,155,350 and $5 million for joint filers), 10.30 percent on income between $5 million and $25 million (all filers), and 10.90 percent on income over $25 million (all filers).\n\nWhat New York State Department of Taxation and Finance actually says:\n\n“For tax years 2021 through 2032, the top 8.82 marginal tax rate is replaced with three new rates and brackets as follows:”\n\nNote: The three new top rates (9.65%/10.30%/10.90%) and their dollar brackets are given in the three bullet points that immediately follow this quoted sentence on the same page, in the same section ('Major features of the recent New York State income tax rates'); they are stated in the claim and value because the quote itself only introduces them. The same paragraph states that for tax years 2033 and after the top rate reverts to 8.82 percent.",
      "source_type": "official",
      "source_link": "https://www.tax.ny.gov/data/stats/ter/fiscal-year27/personal-income-tax.htm",
      "last_verified": "2026-09-12",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "New York State Department of Taxation and Finance",
      "evidence_quote": "For tax years 2021 through 2032, the top 8.82 marginal tax rate is replaced with three new rates and brackets as follows:",
      "volatility": "medium",
      "from_batch": "182-new-york-business-and-tax-for-creators",
      "subject": "New York personal income tax top marginal rates",
      "topic": "top brackets of the New York State personal income tax",
      "applies_to_country": "US",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-ny"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r182_new_york_business_and_tax_for_creators_ny_sales_tax_combined_rate_state_plus_local",
      "category": "Business",
      "title": "Combined New York sales tax rate and whether a seller must collect it",
      "summary": "In New York the combined sales and use tax rate equals the state rate (currently 4 percent) plus any local rate imposed by a city, county, or school district, which is why the combined rate varies by location, so a creator shipping taxable physical goods collects the combined state and local rate for the delivery location.",
      "body": "In New York the combined sales and use tax rate equals the state rate (currently 4 percent) plus any local rate imposed by a city, county, or school district, which is why the combined rate varies by location, so a creator shipping taxable physical goods collects the combined state and local rate for the delivery location.\n\nWhat New York State Department of Taxation and Finance actually says:\n\n“The combined sales and use tax rate equals the state rate (currently 4%) plus any local tax rate imposed by a city, county, or school district. An additional sales tax rate of 0.375% applies to taxable sales made within the Metropolitan Commuter Transportation District (MCTD). The combined rates vary in each county and in cities that impose sales tax.”\n\nNote: The obligation to collect follows from the mandatory vendor registration record in this batch; the registration page states every person selling taxable tangible personal property or taxable services must register with the Tax Department before beginning business.",
      "source_type": "official",
      "source_link": "https://www.tax.ny.gov/bus/st/rates.htm",
      "last_verified": "2026-09-12",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "New York State Department of Taxation and Finance",
      "evidence_quote": "The combined sales and use tax rate equals the state rate (currently 4%) plus any local tax rate imposed by a city, county, or school district. An additional sales tax rate of 0.375% applies to taxable sales made within the Metropolitan Commuter Transportation District (MCTD). The combined rates vary in each county and in cities that impose sales tax.",
      "volatility": "medium",
      "from_batch": "182-new-york-business-and-tax-for-creators",
      "subject": "New York sales tax rate on shipped physical goods",
      "topic": "combined New York sales tax rate and whether a seller must collect it",
      "applies_to_country": "US",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-ny"
        ],
        "platform": "any",
        "topic": [
          "money.tax",
          "money.fees"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r182_new_york_business_and_tax_for_creators_ny_sales_tax_destination_delivery_location",
      "category": "Business",
      "title": "Which location's sales tax rate applies to a shipped order",
      "summary": "New York retail sales tax is a destination tax: for a shipped order the rate of tax to be collected is set by the point of delivery or the point at which possession is transferred to the purchaser, and sales delivered outside New York State are exempt from the tax.",
      "body": "New York retail sales tax is a destination tax: for a shipped order the rate of tax to be collected is set by the point of delivery or the point at which possession is transferred to the purchaser, and sales delivered outside New York State are exempt from the tax.\n\nWhat New York State Department of Taxation and Finance actually says:\n\n“New York's retail sales tax is a destination tax. The point of delivery or the point at which possession is transferred by the seller to the purchaser determines the rate of tax to be collected. Sales delivered outside New York State are exempt from tax.”",
      "source_type": "official",
      "source_link": "https://www.tax.ny.gov/bus/st/rates.htm",
      "last_verified": "2026-09-12",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "New York State Department of Taxation and Finance",
      "evidence_quote": "New York's retail sales tax is a destination tax. The point of delivery or the point at which possession is transferred by the seller to the purchaser determines the rate of tax to be collected. Sales delivered outside New York State are exempt from tax.",
      "volatility": "low",
      "from_batch": "182-new-york-business-and-tax-for-creators",
      "subject": "New York sales tax situs for shipped goods",
      "topic": "which location's sales tax rate applies to a shipped order",
      "applies_to_country": "US",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-ny"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r182_new_york_business_and_tax_for_creators_ny_sales_tax_digital_software_transmitted_electronically",
      "category": "Business",
      "title": "Whether digital (electronically conveyed) products and software subscriptions are taxable in New York",
      "summary": "In New York, prewritten computer software is taxable as tangible personal property regardless of how it is conveyed to the purchaser, and the state treats remote access over the internet as a transfer of possession, so sales of software licenses, including online/portal and subscription access used in New York, are subject to state and local sales tax.",
      "body": "In New York, prewritten computer software is taxable as tangible personal property regardless of how it is conveyed to the purchaser, and the state treats remote access over the internet as a transfer of possession, so sales of software licenses, including online/portal and subscription access used in New York, are subject to state and local sales tax.\n\nWhat New York State Department of Taxation and Finance actually says:\n\n“Prewritten computer software is taxable as tangible personal property, whether it is sold as part of a package or as a separate component, regardless of how the software is conveyed to the purchaser.”\n\nNote: Tax Bulletin ST-128 (issue date August 5, 2014, updated March 31, 2026). The bulletin's own bullets (kept unquoted here as a list) state the software is taxable whether sold on a disk, by electronic transmission, or by remote access, and its 'Remotely accessed software' section states that when a purchaser remotely accesses software over the Internet the seller has transferred possession, so a New York license sale is subject to state and local sales tax. I could not find a single tax.ny.gov sentence that states a general rule for all 'digital goods' as a category; New York applies its existing categories (softrware, taxable services) and the Department does not publish a blanket 'digital products are taxable' statement. See could_not_verify for streaming/subscription content.",
      "source_type": "official",
      "source_link": "https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/computer_software.htm",
      "last_verified": "2026-09-12",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "New York State Department of Taxation and Finance",
      "evidence_quote": "Prewritten computer software is taxable as tangible personal property, whether it is sold as part of a package or as a separate component, regardless of how the software is conveyed to the purchaser.",
      "volatility": "medium",
      "from_batch": "182-new-york-business-and-tax-for-creators",
      "subject": "New York sales tax on digital goods",
      "topic": "whether digital (electronically conveyed) products and software subscriptions are taxable in New York",
      "applies_to_country": "US",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-ny"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r182_new_york_business_and_tax_for_creators_ny_llc_articles_of_organization_filing_fee_200",
      "category": "Business",
      "title": "What an LLC costs and requires to register in New York",
      "summary": "A domestic New York LLC is formed by filing Articles of Organization under Section 203 of the Limited Liability Company Law with the Department of State in Albany, and the filing fee is $200; the LLC name must end in Limited Liability Company, LLC or L.L.C. and be distinguishable from names already on file.",
      "body": "A domestic New York LLC is formed by filing Articles of Organization under Section 203 of the Limited Liability Company Law with the Department of State in Albany, and the filing fee is $200; the LLC name must end in Limited Liability Company, LLC or L.L.C. and be distinguishable from names already on file.\n\nWhat New York State Department of State actually says:\n\n“The fee for filing the Articles of Organization is $200.”\n\nNote: Same fee ($200) is printed on the Department of State Fee Schedules page (opened at dos.ny.gov/fee-schedules under 'Limited Liability Companies', 'Articles of Organization'). Neither page prints a schedule year for the fee, so the fee figure carries no stated year; the fee schedule sheet is marked 'Rev. 3/16'. A separate publication requirement and biennial statement requirement are recorded separately in this batch. Sole proprietorships do not file formation documents with the Division of Corporations; see the DBA record.",
      "source_type": "official",
      "source_link": "https://dos.ny.gov/articles-organization-domestic-limited-liability-company-0",
      "last_verified": "2026-09-12",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "New York State Department of State",
      "evidence_quote": "The fee for filing the Articles of Organization is $200.",
      "volatility": "low",
      "from_batch": "182-new-york-business-and-tax-for-creators",
      "subject": "New York LLC formation cost",
      "topic": "what an LLC costs and requires to register in New York",
      "applies_to_country": "US",
      "tags": {
        "lane": "any",
        "stage": "choosing",
        "region": [
          "us-ny"
        ],
        "platform": "any",
        "topic": [
          "access.signup",
          "money.fees"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r182_new_york_business_and_tax_for_creators_ny_llc_biennial_statement_fee_9_deadline",
      "category": "Business",
      "title": "The annual-style report a New York LLC must file and its cost and timing",
      "summary": "A domestic New York LLC must file a Biennial Statement with the NYS Department of State two years after the filing of its Articles of Organization and every two years thereafter, during the calendar month in which the original Articles were filed, at a filing fee of $9.",
      "body": "A domestic New York LLC must file a Biennial Statement with the NYS Department of State two years after the filing of its Articles of Organization and every two years thereafter, during the calendar month in which the original Articles were filed, at a filing fee of $9.\n\nWhat New York State Department of State actually says:\n\n“Domestic limited liability companies are required to file a Biennial Statement two years after the filing of the Articles of Organization with the NYS Department of State, and every two years thereafter. The filing period is the calendar month in which the original Articles of Organization were filed by the Department of State. Online filing is available on the Department of State's website. The filling fee is $9.”\n\nNote: The typo 'filling fee' is in the source and is reproduced verbatim. The dedicated biennial statement page (dos.ny.gov/biennial-statements-business-corporations-and-limited-liability-companies, opened) confirms '$9 filing fee for Biennial Statement' and states the fee applies to business corporations and LLCs. For LLCs the biennial statement sets forth the address to which the Secretary of State shall mail copies of process.",
      "source_type": "official",
      "source_link": "https://dos.ny.gov/articles-organization-domestic-limited-liability-company-0",
      "last_verified": "2026-09-12",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "New York State Department of State",
      "evidence_quote": "Domestic limited liability companies are required to file a Biennial Statement two years after the filing of the Articles of Organization with the NYS Department of State, and every two years thereafter. The filing period is the calendar month in which the original Articles of Organization were filed by the Department of State. Online filing is available on the Department of State's website. The filling fee is $9.",
      "volatility": "low",
      "from_batch": "182-new-york-business-and-tax-for-creators",
      "subject": "New York LLC biennial statement",
      "topic": "the annual-style report a New York LLC must file and its cost and timing",
      "applies_to_country": "US",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-ny"
        ],
        "platform": "any",
        "topic": [
          "money.fees"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r182_new_york_business_and_tax_for_creators_ny_llc_assumed_name_certificate_25",
      "category": "Business",
      "title": "[Unverified - being checked] How a New York LLC operates under a different business name",
      "summary": "[Unverified - being checked] A New York LLC must conduct business under its true legal name; to do business under any other name it must file a Certificate of Assumed Name with the NYS Department of State, and the filing fee for a Certificate of Assumed Name is $25.",
      "body": "A New York LLC must conduct business under its true legal name; to do business under any other name it must file a Certificate of Assumed Name with the NYS Department of State, and the filing fee for a Certificate of Assumed Name is $25.\n\nWhat New York State Department of State actually says:\n\n“Limited liability companies are required by statute to conduct business under their true legal or “real” name. If a limited liability wishes to conduct business under a name other than its true legal name, a Certificate of Assumed Name must be filed with the NYS Department of State. The filing fee for a Certificate of Assumed Name is $25.”\n\nNote: This is the LLC route. A sole proprietor who wants to do business under a name other than their own must file a certificate of assumed name with the county clerk, not the Department of State; recorded separately in this batch (record ny.sole.proprietor.dba.county.clerk).",
      "source_type": "official",
      "source_link": "https://dos.ny.gov/articles-organization-domestic-limited-liability-company-0",
      "last_verified": "2026-09-12",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "New York State Department of State",
      "evidence_quote": "Limited liability companies are required by statute to conduct business under their true legal or “real” name. If a limited liability wishes to conduct business under a name other than its true legal name, a Certificate of Assumed Name must be filed with the NYS Department of State. The filing fee for a Certificate of Assumed Name is $25.",
      "volatility": "low",
      "from_batch": "182-new-york-business-and-tax-for-creators",
      "subject": "New York LLC assumed name (DBA)",
      "topic": "how a New York LLC operates under a different business name",
      "applies_to_country": "US",
      "tags": {
        "lane": "any",
        "stage": "choosing",
        "region": [
          "us-ny"
        ],
        "platform": "any",
        "topic": [
          "access.signup",
          "money.fees",
          "safety.privacy"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "failed",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap",
          "deferred_state_uncorroborated:us-ny"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r182_new_york_business_and_tax_for_creators_ny_llc_public_register_process_address_privacy",
      "category": "Business",
      "title": "[Unverified - being checked] Whether forming a New York LLC puts a creator’s name and home address in a public register",
      "summary": "[Unverified - being checked] Creating a domestic LLC in New York puts the entity’s filing in a Department of State database to which the division provides the public access; the database holds the entity name, date of organization, jurisdiction, county location, a service-of-process mailing address, a registered agent (if any), and active or inactive status — it does not hold the organizer’s or members’ residential street address, and the Articles of Organization require only a county (expressly not the street address) plus a process mailing address, which may be a registered agent’s or any mailing address, so a creator filing from home is not required to use their home address in the filing.",
      "body": "Creating a domestic LLC in New York puts the entity’s filing in a Department of State database to which the division provides the public access; the database holds the entity name, date of organization, jurisdiction, county location, a service-of-process mailing address, a registered agent (if any), and active or inactive status — it does not hold the organizer’s or members’ residential street address, and the Articles of Organization require only a county (expressly not the street address) plus a process mailing address, which may be a registered agent’s or any mailing address, so a creator filing from home is not required to use their home address in the filing.\n\nWhat New York State Department of State, Division of Corporations, State Records and Uniform Commercial Code actually says:\n\n“The Department of State maintains a database of information compiled from the documents submitted for filing by the corporations and other business entities. Information available in the database includes the following: (1) current entity name; (2) date of organization; (3) jurisdiction, if other than New York State; (4) county location; (5) an address to which the Department of State will mail a copy of any process served upon the Secretary of State as the agent for the corporation or other business entity; (6) registered agent, if any; and (7) whether the entity is currently active or inactive.”\n\nNote: The Division’s mission text on the same page states it files, maintains and provides “the public with access to public records,” and DOS runs a public entity search at dos.ny.gov/corporation-and-business-entity-database. The Articles of Organization instructions (dos.ny.gov/forming-limited-liability-company-new-york) state for County Location: “Enter only the name of a county in New York State. Do not include the street address.” and for Service of Process: “Provide an address to which the Secretary of State may mail a copy of any process received.” A registered agent (item (6)) or any mailing address can serve, so a residential street address is not required; the organizer’s printed name does appear on the public Articles, and eligible New Yorkers can further shield their address via the Address Confidentiality Program (dos.ny.gov/ACP).",
      "source_type": "official",
      "source_link": "https://dos.ny.gov/division-corporations-state-records-and-uniform-commercial-code",
      "last_verified": "2026-09-12",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "New York State Department of State, Division of Corporations, State Records and Uniform Commercial Code",
      "evidence_quote": "The Department of State maintains a database of information compiled from the documents submitted for filing by the corporations and other business entities. Information available in the database includes the following: (1) current entity name; (2) date of organization; (3) jurisdiction, if other than New York State; (4) county location; (5) an address to which the Department of State will mail a copy of any process served upon the Secretary of State as the agent for the corporation or other business entity; (6) registered agent, if any; and (7) whether the entity is currently active or inactive.",
      "volatility": "low",
      "from_batch": "182-new-york-business-and-tax-for-creators",
      "subject": "Privacy in New York’s public LLC record",
      "topic": "whether forming a New York LLC puts a creator’s name and home address in a public register",
      "applies_to_country": "US",
      "applies_to_scope": "State of New York",
      "tags": {
        "lane": "any",
        "stage": "choosing",
        "region": [
          "us-ny"
        ],
        "platform": "any",
        "topic": [
          "safety.privacy",
          "money.fees",
          "access.signup"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "failed",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap",
          "deferred_state_uncorroborated:us-ny"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r182_new_york_business_and_tax_for_creators_ny_business_license_activity_specific_planned",
      "category": "Business",
      "title": "[Unverified - being checked] Whether a home-based creator business needs a New York business license",
      "summary": "[Unverified - being checked] New York does not issue a single blanket business license to all businesses: whether a business (including a home-based one) needs a license or permit depends on its specific activity and on whether state or local rules require one, and the Department of State directs questions about local licenses and permits to the county clerk and the clerk of the city, town or village where the business operates.",
      "body": "New York does not issue a single blanket business license to all businesses: whether a business (including a home-based one) needs a license or permit depends on its specific activity and on whether state or local rules require one, and the Department of State directs questions about local licenses and permits to the county clerk and the clerk of the city, town or village where the business operates.\n\nWhat New York State Department of State actually says:\n\n“Some business activities require licenses or permits from state or local governments, or both. For assistance in identifying whether your business requires any New York State licenses or permits, contact New York Business Express.”\n\nNote: New York Business Express (run by Empire State Development) is the state’s own licensing-assistance service. Whether a home-based activity needs a permit is determined by the specific activity and by local (county/city/town/village) zoning and business codes, so the state source directs questions about local licenses or permits to the relevant local clerk. New York does not license a generic “home business” at the state level.",
      "source_type": "official",
      "source_link": "https://dos.ny.gov/forming-limited-liability-company-new-york",
      "last_verified": "2026-09-12",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "New York State Department of State",
      "evidence_quote": "Some business activities require licenses or permits from state or local governments, or both. For assistance in identifying whether your business requires any New York State licenses or permits, contact New York Business Express.",
      "volatility": "low",
      "from_batch": "182-new-york-business-and-tax-for-creators",
      "subject": "State licensing of a home-based creator business",
      "topic": "whether a home-based creator business needs a New York business license",
      "applies_to_country": "US",
      "applies_to_scope": "State of New York",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-ny"
        ],
        "platform": "any",
        "topic": [
          "money.fees",
          "safety.legal"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "failed",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap",
          "deferred_state_uncorroborated:us-ny"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r182_new_york_business_and_tax_for_creators_ny_sole_proprietor_dba_county_clerk",
      "category": "Business",
      "title": "[Unverified - being checked] Whether and how a sole proprietor registers a business name in New York",
      "summary": "[Unverified - being checked] A sole proprietorship in New York files no formation document with the Department of State; an Assumed Name Certificate (DBA) must be filed with the clerk of the county or counties in which the business is conducted, and only if the business operates under a name other than the proprietor’s own name.",
      "body": "A sole proprietorship in New York files no formation document with the Department of State; an Assumed Name Certificate (DBA) must be filed with the clerk of the county or counties in which the business is conducted, and only if the business operates under a name other than the proprietor’s own name.\n\nWhat New York State Department of State actually says:\n\n“An Assumed Name Certificate must be filed with the clerk of the county/ies in which the business is conducted ONLY IF you are operating under a name other than the proprietor’s (no formation document is required).”\n\nNote: In New York City each borough has its own county clerk for the sole-proprietor/general-partnership business certificate. This is the sole-proprietor route; an LLC that wants to operate under another name instead files a Certificate of Assumed Name with the Department of State ($25, recorded separately in this batch).",
      "source_type": "official",
      "source_link": "https://dos.ny.gov/types-businesses-operating-new-york-state",
      "last_verified": "2026-09-12",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "New York State Department of State",
      "evidence_quote": "An Assumed Name Certificate must be filed with the clerk of the county/ies in which the business is conducted ONLY IF you are operating under a name other than the proprietor’s (no formation document is required).",
      "volatility": "low",
      "from_batch": "182-new-york-business-and-tax-for-creators",
      "subject": "New York sole proprietorship assumed name (DBA)",
      "topic": "whether and how a sole proprietor registers a business name in New York",
      "applies_to_country": "US",
      "tags": {
        "lane": "any",
        "stage": "choosing",
        "region": [
          "us-ny"
        ],
        "platform": "any",
        "topic": [
          "access.signup",
          "money.fees",
          "safety.privacy"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "failed",
        "label": "Unverified - being checked",
        "reasons": [
          "legal_fetch_over_cap",
          "deferred_state_uncorroborated:us-ny"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r182_new_york_business_and_tax_for_creators_ny_llc_certificate_of_publication_120days",
      "category": "Business",
      "title": "The mandatory newspaper publication step when forming a New York LLC",
      "summary": "When forming most New York LLCs, a copy of the Articles of Organization or a notice of formation must be published in two newspapers (designated by the county clerk of the county where the LLC office is located) for six consecutive weeks, and an affidavit-backed Certificate of Publication must be filed with the Department of State for a $50 fee within 120 days, or the LLC loses its authority to transact business.",
      "body": "When forming most New York LLCs, a copy of the Articles of Organization or a notice of formation must be published in two newspapers (designated by the county clerk of the county where the LLC office is located) for six consecutive weeks, and an affidavit-backed Certificate of Publication must be filed with the Department of State for a $50 fee within 120 days, or the LLC loses its authority to transact business.\n\nWhat New York State Department of State actually says:\n\n“Section 206 of the Limited Liability Company Law requires a copy of the Articles of Organization or a notice related to the formation of most limited liability companies to be published in two newspapers for six consecutive weeks. The newspapers must be designated by the county clerk of the county in which the office of the LLC is located. The newspapers charge a fee for the publication of the notice. The information in the published notice, including the name of the LLC, must match the Department of State's records exactly as set forth in the initial articles of organization. The printer or publisher of each newspaper will provide you with an affidavit of publication. A Certificate of Publication, with the affidavits of publication of the newspapers annexed thereto, must be submitted to the Department of State, with a $50 filing fee. Failure to publish and file the Certificate of Publication with the Department of State within 120 days will result in the suspension of the LLC's authority to carry on, conduct or transact business. Note the exemption in Section 23.03 of the Arts and Cultural Affairs Law.”\n\nNote: Because the published notice names the LLC (and its registered process address if included), this is a second public-records exposure a New York creator should weigh alongside the Department of State database record in this batch.",
      "source_type": "official",
      "source_link": "https://dos.ny.gov/articles-organization-domestic-limited-liability-company-0",
      "last_verified": "2026-09-12",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "New York State Department of State",
      "evidence_quote": "Section 206 of the Limited Liability Company Law requires a copy of the Articles of Organization or a notice related to the formation of most limited liability companies to be published in two newspapers for six consecutive weeks. The newspapers must be designated by the county clerk of the county in which the office of the LLC is located. The newspapers charge a fee for the publication of the notice. The information in the published notice, including the name of the LLC, must match the Department of State's records exactly as set forth in the initial articles of organization. The printer or publisher of each newspaper will provide you with an affidavit of publication. A Certificate of Publication, with the affidavits of publication of the newspapers annexed thereto, must be submitted to the Department of State, with a $50 filing fee. Failure to publish and file the Certificate of Publication with the Department of State within 120 days will result in the suspension of the LLC's authority to carry on, conduct or transact business. Note the exemption in Section 23.03 of the Arts and Cultural Affairs Law.",
      "volatility": "low",
      "from_batch": "182-new-york-business-and-tax-for-creators",
      "subject": "New York LLC newspaper publication requirement",
      "topic": "the mandatory newspaper publication step when forming a New York LLC",
      "applies_to_country": "US",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-ny"
        ],
        "platform": "any",
        "topic": [
          "rules.content"
        ],
        "explicitness": "any"
      }
    }
  ]
}