The opinion states that a mail-order company in no longer required to be registered or to collect New York sales and use tax if the following guidelines are met. The company must not have any type of offices, employees, or independent contractors working to solicit sales for the company. The only presence the company can have is through catalogs, other promotional materials, and website access. Delivery of items sold must be through common carrier or electronically via the Internet. Mail-order companies that fit the description above are allowed to surrender their Certificate of Authority and file their last sales and use tax return. (New York Commissioner of Taxation And Finance Advisory Opinion, TSB-A-02(19)S, Petition No. S010619A, June 26, 2002)