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

A: Based on the information you provided, there should generally not be any major issues with obtaining a Certificate of Authority (COA) for your New York apparel business, as long as you have maintained the business properly since its formation. Here are a few considerations:

1. Business formation: Since you mentioned that your business was properly formed with the state, has an EIN, and a business account, it seems that you have completed the necessary initial steps.

2. Franchise taxes: As you have been filing franchise taxes for the business every year, your business appears to be in good standing with the state.

3. Sales tax: When applying for a COA, you will need to register for a sales tax permit since you plan to sell goods online. You will be responsible for collecting and remitting sales tax to the state for sales made to customers in New York.

4. Nexus: If you plan to sell to customers in other states, you may need to consider sales tax nexus laws and register for sales tax permits in those states as well.

5. Other requirements: Depending on the nature of your apparel business, there might be other licenses or permits required by the state or local government.

To apply for a Certificate of Authority in New York, you need to complete the Online Business Permit Assistance and Licensing (OPAL) process on the New York Business Express website. As long as you meet all the requirements and provide the necessary information, you should be able to obtain the COA without significant issues.

However, if you have any doubts or concerns, it's always best to consult with a business attorney or tax professional familiar with New York state laws and regulations to ensure compliance.