If you sell tangible personal property anywhere in New York State, yes you must register with the Tax Department. You must also obtain a Certificate of Authority, collect tax, and report these sales as instructed on your sales tax returns. More specifically you are required to register for the adult-use cannabis products tax and file returns with the Tax Department if you are: an adult-use cannabis products distributor that sells adult-use cannabis products to an adult-use cannabis products retailer, and/ or an adult-use cannabis products retailer that sells or transfers adult-use cannabis products to a retail customer.