A sole proprietorship that will provide in-person CPR and first aid instruction to the general public is not required to obtain a Certificate of Authority to collect sales and use tax, even if the taxpayer provides training manuals at no extra charge to those attending the training, because those services are not subject to sales tax. The training manuals would be considered an integral component of the broader services and would not be considered a taxable sale of tangible personal  property on which sales tax must be collected. Advisory Opinion, TSB-A-16(23)S (N.Y.S. Dep’t of Taxation & Fin., July 8, 2016) (released Aug. 17, 2016). However, if the taxpayer charges separately for the training manuals, or sells them to customers who did not attend the inperson training, the taxpayer would be selling tangible personal property subject to sales tax and must apply for a Certificate of Authority at least 20 days prior to commencing business in the State.