The New York Application for a Direct Payment Permit is a state tax permit that allows businesses to collect state taxes from their customers directly. This permit enables businesses to collect certain state taxes on behalf of the New York State Department of Taxation and Finance (DT). There are two types of Direct Payment Permits available: General Business Permit and Limited Liability Company (LLC) Permit. The General Business Permit allows businesses to collect and remit sales and use taxes, as well as any other taxes imposed by the DT, such as the Metropolitan Commuter Transportation Mobility Tax (MC TMT). The LLC Permit allows businesses to collect and remit sales and use taxes, as well as any other taxes imposed by the DT related to LCS. To apply for either type of permit, businesses must submit a completed application, along with the appropriate fees, to the DT. Applicants must also provide proof of identity, financial information, and other documents as required by the DT.