Firearms Dealer (FFL) Permits & Licenses in Yonkers, New York

All businesses selling tangible personal property or services subject to sales tax in New York must register. Firearms are generally exempt from sales tax in New York under Tax Law § 1115(a)(1), but registration is still required if selling taxable accessories (e.g., holsters, magazines).

Required for all employers in New York. Applies to FFLs with employees. Includes withholding for state income tax and supplemental taxes.

Employers must register with the NYS DOL and pay annual contributions based on a taxable wage base ($15,100 in 2024) and experience-rated tax rate (0.5% to 3.4% in 2024).

All LLCs doing business in New York are subject to the annual franchise tax. The tax is based on net income, capital base, or fixed dollar amount depending on income level. FFLs structured as LLCs must comply.

Standard FFL dealers (Type 01 or 02) are not required to pay SOT unless they deal in NFA items. If SOT applies, it is a federal excise tax paid annually to ATF. Standard FFL fee ($200 for first three years) is separate and paid to ATF as part of licensing.

Applies only to unincorporated businesses (including LLCs) earning income in NYC. If the FFL operates in NYC, registration with NYC DOF is required. Corporations and S-corps are generally exempt.

Default LLCs are pass-through entities and do not pay corporate income tax. If the FFL LLC elects corporate taxation, it must file Form CT-3 or CT-3-S.

Required for all businesses with employees, excise tax liability, or structured as corporation/LLC. FFLs must obtain EIN regardless of employee status.

Required for all businesses operating in NYC; file online through SBS portal

Firearms retail must comply with NYC Zoning Resolution Article XI (Retail uses); prohibited in most residential zones. Verify zoning district via ZoLa tool: https://zola.planning.nyc.gov/

Required in addition to federal FFL for NYC; NYPD approval needed for premises suitability. Application via https://www.nyc.gov/site/nypd/services/businesses/firearms.page

FDNY inspection required for Certificate of Operation under FC Chapter 4; firearms stores classified as mercantile occupancy

Required for wall signs, projecting signs; must comply with zoning district regs

Local Law 60/89 registration via NYPD; annual renewal required

Required for vault installation, secure counters typical for FFL dealers; DOB BIS portal filing

Required for FFL dealers; premises inspection by SCPD Pistol License Bureau

Required for all businesses selling tangible personal property, including firearms

Mandatory for all LLCs; publication requirements in two newspapers add $500-$2000+ in additional costs

Applies to all LLCs formed in NY

File with NY Dept of State and county clerk where business is located

Required for any business dealing in firearms/ammo; federal FFL prerequisite; applicants must be 21+, no felony convictions

NYS-1 form; separate from sales tax registration

Register online via NYS DOL portal

Obtain DB/PFL-1 insurance policy and file notice of election

Proof of coverage via Form C-105.2 or U-26.3

Not relevant to firearms dealers unless operating a bar or event space serving alcohol. No requirement for standard FFL businesses.

While not insurance or bonding, NY SAFE Act imposes strict recordkeeping, background check, and reporting requirements. Dealers must ensure all firearms are registered and buyers pass enhanced background checks. Failure to comply can result in liability exposure, making liability insurance strongly advisable.

Required under 18 U.S.C. § 923(a). All firearms dealers must obtain a Federal Firearms License (FFL), typically Type 01 for gunsmiths or dealers. Must be renewed every three years. Applies to LLCs engaged in the business of selling firearms. Includes compliance with ATF Form 4473, acquisition and disposition (A&D) records, and background checks via NICS.

SOT is not required for standard FFL dealers who only sell Title I firearms (handguns, rifles, shotguns). Required for those dealing in National Firearms Act (NFA) items. Paid in addition to FFL. Due annually on July 1.

All LLCs with employees must have an EIN. Single-member LLCs without employees may use the owner’s SSN, but obtaining an EIN is recommended for privacy and banking. Required for ATF FFL application. Obtained via IRS Form SS-4.

LLC taxed as a sole proprietorship (single-member) or partnership (multi-member) by default. May elect corporate status. Must file appropriate returns (e.g., Form 1040-Schedule C, Form 1065, or Form 1120-S). Subject to federal excise tax on firearms sales (see IRS Form 720).

Dealers (distributors/retailers) are generally not liable for excise tax unless they are also importers or manufacturers. The tax is typically paid upstream by manufacturers/importers. However, if the LLC imports firearms, it must register with ATF and pay excise tax under Internal Revenue Code § 4181.

Annual fire safety inspection for mercantile occupancies; contact Fire Marshal office

A surety bond of at least $1,000 is required for Type 01, 02, 06, 07, 08, 09, 10, 11 FFLs. Higher-risk dealers may be required to post bonds up to $15,000. Bond ensures compliance with Gun Control Act (GCA). Not filed with NY state but federally mandated.

Mandatory under New York Workers' Compensation Law § 2. All employers in New York must carry workers' comp insurance regardless of business structure. Coverage includes medical treatment and wage replacement for work-related injuries.

DBL provides short-term cash benefits for non-work-related illnesses or injuries. Employers must either purchase DBL insurance or become self-insured. Administered separately from workers' comp but enforced by the same agency.

Not mandated by New York state law for general businesses. However, strongly recommended due to risk of customer injury or property damage. May be required by landlords or financing institutions. Regulated at contract level, not statutory.

Minimum liability coverage: $25,000 bodily injury per person, $50,000 per accident, $10,000 property damage. Applies to all motor vehicles used for business purposes. Personal auto policies do not cover business use.

FFL holders must maintain Acquisition & Disposition (A&D) records (ATF Form 4473) for all firearms transactions. Must conduct background checks via NICS. Records must be kept for at least 20 years. Must report multiple handgun sales or stolen/lost firearms to ATF using Form 3310.4 and Form 3310.11.

All U.S. employers, including firearms dealers, must verify identity and employment authorization of all employees using Form I-9. Required under the Immigration and Nationality Act. Employers must retain Form I-9 for 3 years after hire date or 1 year after employment ends, whichever is later.

All employers with employees must comply with OSHA’s general duty clause and applicable standards. While firearms dealers are not subject to specific OSHA firearms rules, they must provide a safe workplace, post OSHA’s Job Safety and Health poster (OSHA Form 2203), and report serious injuries. Training and hazard communication may apply if handling chemicals (e.g., gun cleaning solvents).

Under Title III of the ADA, any business open to the public must ensure accessibility for people with disabilities. This includes physical access (ramps, counters), communication (auxiliary aids), and policies. A firearms dealer with a retail location must comply. No exemption for federal licensees.

All businesses, including firearms dealers, must avoid deceptive or misleading advertising under Section 5 of the FTC Act. Applies to online listings, print ads, and social media. Must disclose material information (e.g., used condition, transfer requirements). Does not override state or federal firearms laws but supplements consumer protection.

All FFL holders must initiate a background check through NICS for every firearm transfer (with limited exceptions). Administered by FBI or state Point of Contact (POC). New York is a POC state, so checks are processed through NYS SP. Required under the Brady Handgun Violence Prevention Act.

FFL holders must report multiple handgun sales or other prohibited rifle sales to ATF using Form 3310.4. Reports submitted electronically or by fax. Required to assist law enforcement in tracing firearms used in crimes.

FFL holders must report any lost or stolen firearms from inventory to ATF using Form 3310.11. Must also notify local law enforcement. Required under 18 U.S.C. § 923(j).

All FFLs expire on December 31 each year. Renewal must be submitted via ATF Form 7/3 by November 30. Fee varies by license type; $150 applies to Type 01 (Dealer in Firearms Other Than Destructive Devices).

Most standard FFL dealers (Type 01) do not pay SOT unless they are also SOT holders for NFA items. SOT is separate from FFL renewal.

All firearms dealers in New York must obtain and renew a state-issued Dealer in Firearms License. Application and renewal are processed through DCJS. Fee updated in 2023; subject to change.

FFLs must report any theft or loss of firearms within 48 hours using ATF Form 3310.1. The annual summary (Form 3310.4) consolidates these incidents and is due annually even if no incidents occurred.

ATF conducts compliance inspections to review acquisition and disposition records, bound book, Form 4473s, and compliance with storage requirements. All FFLs are subject to inspection.

FFLs must maintain a bound, permanently bound book or electronic equivalent recording all firearm acquisitions and dispositions. Records must be available for inspection at all times.

Not mandated by federal or New York state law for firearms dealers. However, highly recommended due to high-risk nature of firearms sales. Covers claims arising from defective or improperly used products. No statutory requirement exists at this time.

Not required by ATF or New York state. However, recommended to protect against claims of negligence in background check processing, recordkeeping errors, or illegal transfers. Commonly carried by FFLs but not mandated.

Form 4473 must be completed for every firearm sale or transfer. Originals or electronic equivalents must be stored securely and made available for inspection.

Dealers facilitating private sales must notify the Chief Law Enforcement Officer (CLEO) of the buyer’s jurisdiction within 5 business days. Applies only to transactions subject to NY’s private transfer background check law.

The original FFL certificate must be displayed in a conspicuous location accessible to the public.

The NYS-issued Dealer in Firearms License must be displayed in a prominent location accessible to the public.

All LLCs in New York must file a Biennial Statement every two years with the Department of State. First filing due two years after formation. Includes current address and registered agent information.

Firearms are subject to NY state and local sales tax. Filing frequency is determined by the Department of Taxation and Finance based on expected sales. Most small dealers file quarterly.

Employers must withhold income tax and file Form DTF-881 quarterly. Deposit schedule depends on payroll volume.

Employers must file Form 941 each quarter to report federal income tax, Social Security, and Medicare withholding.

Form 940 is filed annually to report Federal Unemployment Tax Act (FUTA) liability. Due even if no tax is owed.

Employers must file UI-510 reports quarterly and pay unemployment insurance contributions.

All employers must display OSHA Form 2203 (Job Safety and Health Protection poster) in a conspicuous location accessible to employees.

Employers must display current labor law posters including minimum wage, paid family leave, sexual harassment prevention, and workers' compensation.

Commercial properties are subject to annual fire inspections by local fire departments under NYS Uniform Fire Code. Certificate of Inspection may be required.

Local building departments may require periodic inspections or certifications. Requirements vary by municipality and occupancy type.

All firearms must be stored in a securely locked safe or cabinet when not in use. Business premises must meet NYS security requirements for dealers.