NYC would like some income tax, or general corporation tax, on NYC-4S if you earn some income in NYC. There are several bases for tax, and you will have to pay the largest of the income tax, tax on capital, amt or the fixed dollar minimum.
There is a phase in of sales apportionment that started for tax years starting after 1/1/15. That essentially means that if you did 5% of your business in NYC, the income tax would consider only 5% of the total S corp income for that tax. The fixed minimum and other tax bases remain.
I asked about your business model because the mere act of going into NYC to work creates nexus, which is the legal concept that creates taxability. I asked about your business model because items you have delivered into NYC might not create nexus, but actually going into the city to work/sell/install does create a tax burden.
The good thing is with the sales apportionment, and the fixed dollar minimum based on NYC sales, the tax due will likely be small.
Thanks for asking at Just Answer. Positive feedback is appreciated. I'mCustomer