Q: I started a NY apparel business some years back but never did anything with the business just the formation.

A: Yes, because you would need to pay back franchise taxes for the years you did not do it. It would be easier to start over.

A: Based on the information you provided, there shouldn't be any major issues with obtaining a Certificate of Authority (CoA) or resale license for your New York apparel business. Since you have already formed the business, obtained trademarks, secured an EIN, and have been filing taxes (franchise and income) every year, you have completed most of the necessary steps.

To apply for a Certificate of Authority in New York, you will need to:

1. Complete the New York State Department of Taxation and Finance's Form DTF-17, Application for Registration as a Sales Tax Vendor.

2. Submit the completed form along with the required documentation and fees to the New York State Department of Taxation and Finance.

3. Once your application is processed and approved, you will receive your Certificate of Authority, which allows you to collect and remit sales tax on taxable goods and services sold in New York.

Keep in mind that you may need to provide additional information or documentation during the application process, such as proof of your business formation, EIN, and other relevant details.

Since your business has been compliant with tax filings and other requirements, there should be no significant obstacles in obtaining the CoA. However, if you encounter any issues or have specific questions related to your situation, it's best to consult with a tax professional or contact the New York State Department of Taxation and Finance directly for guidance.