PDF document
- 1 -
                                      Department of Taxation and Finance
                                      Instructions for Form DTF-95                                                                 DTF-95-I
                                                                                                                                                            (9/22)
                                      Business Tax Account Update
General information                                                                  you must also:
The fastest and easiest way to update your address or business information           •   notify the Tax Department in writing to report changes to the persons 
for most tax types is online.                                                        required to be listed on your application forms as owner, partner, member, 
                                                                                     director, officer, controlling person, or responsible person, and information 
If you are only reporting an address change, (not available for all tax              of any type of registrant or licensee;
types), visit our website (see Need help?), log in to your Business Online 
Services account and from the Services menu, select Registrations and                •   report changes, additions, and deletions of the location of a cigarette 
account updates.                                                                     agent or wholesale dealer warehouse; or
If you are not doing so online, you may use Form DTF-96, Report of                   •   notify the Tax Department in writing to report changes for adult-use 
Address Change for Business Tax Accounts, instead of Form DTF-95. Use                and medical cannabis after first obtaining approval from the Office of 
Form DTF-95 to correct or update certain other business tax information              Cannabis Management (OCM).
with the New York State Department of Taxation and Finance (Tax                      Send your written notification to: NYS Tax Department, Registration and 
Department).                                                                         Bond Unit, W A Harriman Campus, Albany NY 12227-2993.
Note: If you want to update the information or change the address for                Certain changes may require you to complete a new registration for your 
more than one tax type, and the information is different for each tax type,          business.
you must either attach another Form DTF-95 or Form DTF-96 for each 
additional tax type or, using the same format, create and attach a separate          Entity change
listing that contains all the address information, indicates the tax type(s) for     You may not use this form to request a change in the type of entity of your 
that address, and your identification number.                                        business (for example, from sole proprietorship to partnership or partnership 
Legal name, doing business as (DBA) name, or address changes to                      to corporation, and so on). Changes of this nature have certain legal 
withholding tax information will also update corresponding information on            requirements, such as incorporation, dissolution of a corporation, registering 
your unemployment insurance account with the New York State Department               a new partnership, altering the partners, filing for a DBA certificate, and so 
of Labor and your Metropolitan Commuter Transportation Mobility                      on. Entity types include corporations, partnerships, sole proprietors, and 
Tax (MCTMT) account.                                                                 several types of limited liability organizations (LLC, LLP, LLIC, and LLTC). 
                                                                                     See the instructions for your tax returns or contact the Tax Department if 
What you may update on this form                                                     you need to change your type of entity (see Need help?). 
You may report a change to any of the following:                                     Legal name change
•  your business name, identification number, telephone and fax numbers,             •  If you are a domestic corporation (incorporated within New York State) or 
email address, and owner, officer, responsible person, or affiliated person          foreign authorized corporation (incorporated outside New York State), or 
information;                                                                         an LLC or LLP, registered with the New York State Department of State 
•   your business activity;                                                          (NYSDOS), you must report a legal name change with NYSDOS (after 
                                                                                     which you may file Form DTF-95).
•   your business location (physical address) or mailing addresses (you may 
use Form DTF-96 instead for address changes only).                                   •  If you are a foreign corporation that is not authorized (registered with 
                                                                                     NYSDOS), use Form DTF-95 to report a legal name change. You may be 
What you may not update on this form                                                 asked to provide further information.
•  you may not change the entity of your business (see Entity change);               •  All other business entities may use Form DTF-95 to report a legal name 
•   you may not register a business with the Tax Department;                         change.
•   you may not change PrompTax (EFT) program participant information                Closing a business
(call the PrompTax Customer Service Center at 518-457-2332);                         In many cases a final return must be filed to report your last activity and to 
•   you may not close your account with the Tax Department (see Closing a            close that account. Corporations must complete a dissolution process and 
business);                                                                           obtain a filing receipt from the NYSDOS. For more information on voluntary 
•   you may not add another location or delete a location for sales tax (see         dissolution and surrender of authority, see Forms TR-125, Instructions 
Form DTF-17, Application to Register for a Sales Tax Certificate of                  for Voluntary Dissolution of New York State Business Corporations, and 
Authority; see Need help?).                                                          TR-199, Surrender of Authority-Foreign Corporation, on our website (see 
                                                                                     Need help?).
Legal restrictions                                                                   Foreign addresses
Legal restrictions for petroleum-, alcohol-, adult-use cannabis, medical             If you are located outside of the United States and you find that your 
cannabis-, and cigarette-related businesses                                          address will not fit in the spaces provided, you may attach a separate 
Filing Form DTF-95 is not a substitute for prior approval required for certain       sheet with your address information. Be sure to identify the tax types 
changes. Failure to obtain prior approval may result in the cancellation of          corresponding to each address.
your registration, license, or permit.
In addition to filing Form DTF-95, if you are registered, licensed, or granted       Specific instructions
a permit for any of the following activities:                                        You must always complete Steps 1, 2, and 6. Complete Steps 3 through 5 
                                                                                     and page 2, as needed, to report your updates.
•  a distributor of beer, cider, wine, liquor, or other alcoholic beverages 
(Article 18);                                                                        Step 1  – Select tax types to be updated
•   a cigarette agent, wholesale dealer of cigarettes, distributor of tobacco        See Legal restrictions before selecting the tax types. Indicate which 
products or wholesale dealer of tobacco products, or a chain store                   business tax records should be updated by marking an  Xin all appropriate 
(Articles 20 and 20-A);                                                              boxes in the section. If the updated information is the same for all your 
•   a motor fuel distributor, importing/exporting transporter, terminal operator,    business tax types on file with the Tax Department, you need to mark the 
or liquefied petroleum gas fuel permittee (Articles 12-A and 13-A);                  first box only, All business tax types on file with NYS Tax Dept. If you are 
                                                                                     not marking the first box and your change affects a tax not listed, mark the 
•   a diesel motor fuel distributor, retailer of heating oil only, or distributor of box labeled Other and enter the tax type and account number in the spaces 
kero-jet fuel only (Articles 12-A and 13-A);                                         below that box. 
•   an aviation fuel business or residual petroleum products business
  (Article 13-A); or                                                                 Step 2 – Identify your business
•   a registered organization that dispenses medical cannabis, or a                  Current information on file
distributor or retailer of adult-use cannabis products (Articles 20-B                Identify your business by filling in all the requested information for your 
and 20-C).                                                                           business as currently on file with the Tax Department. This will assist us in 
                                                                                     updating your records.



- 2 -
Page 2 of 2     DTF-95-I (9/22) 
Identification number – Enter your identification number as it appears on        You must provide all the information required. Attach additional sheets as 
materials you are currently receiving, or the identification number that you     necessary, using the same format.
entered when you last filed a tax return.                                        Mark an  Xin the appropriate box to indicate whether you are adding, 
Legal name – Enter the legal name of your business as follows:                   removing, or revising information, and provide all the information requested 
•   for a corporation or LLC, enter the exact legal name of the business as it   for each one. If removing an affiliated person, you must enter an ownership 
  appears on the Certificate of Incorporation or Certificate of Registration;    percentage of 5% or less. You may select a current date for a change 
                                                                                 of affiliated person to take effect, but you may not select a date prior to 
•   for an unincorporated business, use the name in which the business           September 1, 2020. If this form is received with an effective date prior to 
  owns property or acquires debt;                                                September 1, 2020, or if the effective date is left blank, the change will be 
•   for a partnership, use the registered partnership name; or                   effective as of the date the form is received.
•   for a sole proprietor, use the name of the individual owner.                 Step 5 – Report sale of business or change of business activity
Trade name (DBA) – Enter the trade name, doing business as (DBA) name,           •  If you sold or transferred your business (or your entire inventory), mark 
or assumed name if different from the legal name. For an unincorporated          an X in the box and enter the name, address, and employer identification 
business, use the DBA name filed with the county clerk’s office.                 number (EIN) of the buyer and the date of sale. If you plan to sell or 
Business telephone number – Enter the general number that we have on             transfer the assets of your business, give each prospective buyer 
file, or if more than one, enter the one that you want replaced.                 a copy of Form TP-153, Notice to Prospective Purchasers of a 
                                                                                 Business or Business Assets.
Business fax number – Enter your fax number if you previously provided 
one.                                                                             •  If your primary business activity has changed, describe your new 
                                                                                 type of business activity and enter the new six-digit NAICS business 
Email address – Enter your business email address.                               activity code(s). To find the best NAICS code for your new activity, 
Physical address – Enter the complete address where your business is             see Publication 910, NAICS Codes for Principal Business Activity for 
physically located. (See Foreign addresses if you are not in the U.S.)           New York State Tax Purposes on the Tax Department’s website (see 
                                                                                 Need help?). 
Step 3 – Enter updated information 
Legal name reminder: See Legal name change for restrictions.                     Step 6 – Sign and mail your update 
                                                                                 The authorized person must sign and date the report, enter his or her title, 
Updating address information - Mark an  Xin the box and enter the                and print the name of a contact and the contact’s daytime telephone number 
updated address information in Section A. See Address changes.                   (including area code and extension, if any) and email address. The person 
Step 4a – Owner, officer, responsible person, and similar                        who signs the form must be authorized to report updates for this business.
information                                                                      Mail your completed form to:
Complete this step if there have been any changes to the information                       NYS TAX DEPARTMENT
about the persons required to be listed on your application forms as                       RASB/ST REGISTRATION UNIT
owner, officer, partner, member, director, controlling person, or responsible              W A HARRIMAN CAMPUS
person. If there are changes for more than two individuals, attach an                      ALBANY NY 12227-0865
additional list to this form, using the same format. See Legal restrictions      Private delivery services – If you are not submitting your form by U.S. 
if you are updating records for petroleum business, alcoholic beverages,         Mail, see Publication 55, Designated Private Delivery Services, for the 
adult-use cannabis, medical cannabis, or cigarette tax types.                    address and other information.
A controlling person, for purposes of a license of a cigarette agent, 
wholesale dealer of cigarettes, distributor of tobacco products, or wholesale    Address changes
dealer of tobacco products, means any person who is an officer, director,        If you are not reporting an address change online, you may report address 
or partner (or, in the case of a limited liability company, an officer, member   changes on this form or on Form DTF-96. Mark an  Xin the box in the 
or a person having, with respect to such limited liability company, authority    Updated information section and enter your updated address information 
analogous to that of an officer or director with respect to a corporation) of    on the back of Form DTF-95. See Legal restrictions for special reporting 
a licensee under Tax Law Article 20, or if the licensee is a corporation, a      requirements. Enter your addresses in a format that will be recognized by 
shareholder, directly or indirectly, owning more than 10% of the number of       the post office. It is important that you enter your addresses correctly. If you 
shares of voting stock of such corporation. This includes persons who do         need to enter an address outside the U.S., see Foreign addresses.
or will exercise authority within the business comparable to the authority       Section A – List your updated address(es)
normally exercised by corporate officers, regardless of the form of business 
organization or lack of actual title.                                            Enter address information only if it is different from current information.
If you are registered, licensed, or granted a permit as a cigarette agent,       If applicable, enter your new physical location, the effective date of the 
wholesale dealer of cigarettes, distributor of tobacco products, or wholesale    address change, and your new business telephone number.
dealer of tobacco products, each newly added owner, partner, member,             If applicable, enter your new mailing address or the mailing address 
director, officer, or any other person who would be defined as a controlling     of the person and firm that you wish to receive mailings sent by the Tax 
person of such a licensee, must complete Form CG-100-P, Personal                 Department. Also enter the effective date of the change and the new 
Questionnaire.                                                                   telephone number for a person who can be contacted about any tax 
Note: Removing a person as an owner, officer, or responsible person of           information.
your business does not determine whether that person is legally responsible      Privacy notification
for the tax liabilities of the business. That determination is made based on 
all the information available to the department.                                 See our website or Publication 54, Privacy Notification.
Mark an  Xin the appropriate box to indicate whether you are adding, 
removing, or revising officer information, and provide all the information 
requested for each one. You may select a current or future date for a            Need help?
change of owner, officer, or responsible person to take effect, but you may 
not select a date in the past. If this form is received with a past effective                  Visit our website at www.tax.ny.gov
date, or if the effective date is left blank, the change will be effective as of 
the date the form is received.                                                                 •  get information and manage your taxes online
                                                                                               •  check for new online services and features
Step 4b – Affiliated person information
Enter the applicable information for all affiliated persons that you wish to     Telephone assistance
add, remove, or revise. For purposes of the cigarette and tobacco tax, 
persons are affiliated persons (AP) with respect to each other where:            Business Tax Information Center:                        518-457-5342
•  one of such persons has a direct or indirect ownership interest of more       To order forms and publications:                        518-457-5431
  than 5% in the other;
                                                                                 Text Telephone (TTY) or TDD                          Dial 7-1-1 for the  
•  a direct or indirect ownership interest of more than 5% is held in each of      equipment users                             New York Relay Service
  such persons by another person, or by a group of other persons that are 
  affiliated persons with respect to each other. 






PDF file checksum: 3340040256

(Plugin #1/9.12/13.0)