New York

A foreign corporation or limited liability company shall not do business in New York until it has been authorized to do so. A foreign corporation or limited liability company shall not be considered to be doing business in New York if it is:

1) Maintaining or defending any action or proceeding, whether judicial, administrative; arbitrative or otherwise, or effecting settlement thereof or the settlement of claims or disputes;
2) Holding meetings of its directors or its shareholders; or
3) Maintaining bank accounts.
4) Maintaining offices or agencies only for the transfer, exchange and registration of its securities, or appointing and maintaining trustees or depositaries with relation to its securities.

A remote seller who lacks a physical presence in New York and who operates a website or other digital medium or media to execute sales to purchasers of property subject to sales or use taxes in this state, or who uses a multivendor marketplace platform that acts as an intermediary by facilitating sales between a seller and the purchaser of property subject to sales or use taxes in this state, shall be deemed to be engaged in business in this state if:

(a) Such retailer made total retail sales of property in this state that exceeded five hundred thousand dollars ($500,000) in the previous or current tax year; and
(b) Such retailer made retail sales in this state in one hundred (100) or more separate transactions in the previous or current calendar year.