New York State Sales Tax Information
The New York State Department of Taxation and Finance just updated some of its very helpful information regarding business owners and their sales tax obligations.
For a general overview, consult "Your responsibilities under the New York State and local sales and use tax laws."
Other updated guidance:
Knowledge of this material and your obligations is crucial, because a business owner can be held personally liable (i.e. no hiding behind corp or LLC) for sales tax obligations and there are numerous ugly and even criminal penalties for failing to comply with the responsibilities.