The Department of Taxation and Finance DTF-17.1 form plays a crucial role in the organizational structure of businesses seeking to obtain a Certificate of Authority for sales tax purposes. This comprehensive questionnaire is designed for any officer, partner, member, shareholder, or employee deemed a business contact or a responsible person within a company applying for this certificate. Its purpose is to gather essential information about these individuals, assessing their daily involvement in business operations, decision-making capacities, financial oversight, employee management, and authority in tax-related matters. Moreover, the form distinguishes between different entity types—ranging from sole proprietorships to corporations—and delineates the criteria for who qualifies as a business contact or a responsible person, taking into consideration factors such as active daily management roles, ownership percentages, and the extent of financial or operational decision-making powers. The form not only imparts a standardized process for identifying key operational figures within a business but also ensures that entities comply with regulatory standards by disclosing relevant financial and legal histories, including any past misconduct or compliance failures. Understanding the extensive details and implications of the DTF-17.1 form is essential for any business contact or responsible person engaged in the certification process for sales tax purposes, indicating its significant impact on the legal and fiscal responsibilities of businesses operating within this framework.
| Question | Answer |
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| Form Name | Dtf 17 1 Form |
| Form Length | 2 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 30 sec |
| Other names | CEO, LLP, dtf 17 1 fill in form, LLCs |
Department of Taxation and Finance |
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Business Contact and |
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Responsible Person Questionnaire |
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Retain a copy of this form for your records for each business contact or responsible person.
Who should complete this questionnaire
Any oficer, partner, member, shareholder, or employee who is considered a business contact of the business applying for a sales tax Certiicate of Authority should complete the Business contact information section below. Also, a business contact who is a responsible person should also complete the Responsible person information section on page 2.
Responsible person
Aresponsible person generally includes anyone who does any of the following:
• is actively involved in operating the business on a daily basis
• is involved in deciding which inancial obligations are paid
• is involved in personnel activity (such as hiring or iring employees)
• has check signing authority
• prepares tax returns
• has authority over business decisions
• is a tax manager or general manager
In addition, certain owners, oficers, partners, and members of LLCs are automatically considered responsible persons. To determine who is considered a business contact or responsible person, see the table below.
Entity type |
Business contacts |
Responsible persons? |
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Individual (sole proprietor) |
Owner |
Yes |
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Partnership, LP, or LLP |
All general partners |
Yes |
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Any limited partner who: |
Yes, if the limited partner does any of the following: |
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• actively runs the business, or |
• is actively involved in operating the business on a daily |
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• has at least 20% ownership or proit distribution |
basis |
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percentage |
• is involved in deciding which inancial obligations are |
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paid |
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• is involved in personnel activity (such as hiring or iring |
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employees) |
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• has check signing authority |
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• prepares tax returns |
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• has authority over business decisions |
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• is a tax manager or general manager |
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LLC |
All members |
Yes |
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Appointed manager (if a |
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Corporation |
CEO |
Yes, if the corporate oficer or shareholder does any of |
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CFO |
the following: |
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• is actively involved in operating the business on a daily |
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President |
basis |
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Vice President |
• is involved in deciding which inancial obligations are |
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paid |
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Treasurer |
• is involved in personnel activity (such as hiring or iring |
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Secretary |
employees) |
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• has check signing authority |
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• prepares tax returns |
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• has authority over business decisions |
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• is a tax manager or general manager |
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Any shareholder who has at least 20% ownership or proit |
Yes, if the shareholder: |
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distribution interest. |
• does any of the following (regardless of the amount of |
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ownership or proit distribution interest): |
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is actively involved in operating the business on a |
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daily basis |
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– |
is involved in deciding which inancial obligations are |
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paid |
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– |
is involved in personnel activity (such as hiring or |
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iring employees) |
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– |
has check signing authority |
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– |
prepares tax returns |
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– |
has authority over business decisions |
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– |
is a tax manager or general manager |
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• owns more than 50% of the voting stock of the |
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corporation |
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Page 2 of 2
Business contact information
Name (irst, middle initial, last, sufix) |
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Business title |
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Home address (number and street; not a PO Box) |
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City |
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U.S. state/Canadian province |
ZIP/Postal code |
Country |
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Home phone number |
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Ownership percentage except for |
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Proit distribution percentage, if different |
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government entities, trusts, and estates: |
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than ownership percentage: |
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Are you a responsible person? |
Yes |
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No |
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If you are a responsible person, complete the Responsible person |
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information section. |
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Responsible person information
SSN |
Country of residence |
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Effective date of assuming |
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responsibility |
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Partnerships, LPs, LLPs, and LLCs: Have you been designated as a tax matters partner or as the person responsible for |
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tax issues? |
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Yes No |
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Yes |
No |
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Will you be actively involved in operating this business on a daily basis? |
Yes |
No |
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Will you be involved in deciding which inancial obligations are paid? |
Yes |
No |
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Will you be involved in personnel activity (such as hiring or iring)? |
Yes |
No |
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Primary duties - You must check YES for at least one of the business duties listed below: |
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• Will you have check signing authority? |
Yes |
No |
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• Will you prepare tax returns? |
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Yes |
No |
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• Will you have authority over business decisions? |
Yes |
No |
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• Are you a tax manager or general manager? |
Yes |
No |
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Do you have any open, unsatisied judgments, injunctions, or liens in effect today? |
Yes |
No |
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Do you have any felony, misdemeanor, and/or administrative charges currently pending? |
Yes |
No |
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At any time within the last ive years, have there been any judgments, injunctions, or liens issued against you? |
Yes |
No |
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At any time within the last ive years, have you had any permit, license, concession, franchise, or lease terminated for |
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cause or revoked for any reason? |
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Yes |
No |
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At any time within the last ive years, have you been investigated by any governmental or |
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including but not limited to federal, state, and local regulatory agencies? |
Yes |
No |
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At any time within the last ive years, have you been convicted of a misdemeanor and/or found in violation of any |
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administrative, statutory, or regulatory provisions? |
Yes |
No |
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At any time within the last ive years, have you had any sanction imposed as a result of a judicial, regulatory, or |
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administrative proceeding with respect to any license, permit, concession, franchise, or lease? |
Yes |
No |
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At any time within the last ive years, have you failed to ile any applicable federal, state, or New York City tax return by |
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the applicable due date? |
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Yes |
No |
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At any time within the last ive years, have you failed to pay any applicable taxes or assessed government charges by |
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the applicable due date? |
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Yes |
No |
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At any time within the past seven years, has any bankruptcy proceeding been initiated by or against you? |
Yes |
No |
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At any time within the last ten years, have you been convicted of a felony and/or any crime related to truthfulness and/or |
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business conduct? |
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Yes |
No |
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Retain a copy of this form for your records for each business contact or responsible person.