NOTICE: New York State has no law governing the administration of polygraph examinations. However, Erie County, New York does have a licensing law (Local Law #4) since 1984, requiring anyone conducting polygraph examinations in Erie County to register and be licensed by the Erie County Sheriff’s Office, renewable each year. Aforesaid license requires graduation from a polygraph school licensed by the Department of Education of that State, and accredited by the American Polygraph Association, plus adherence to its standards of practice. Polygraph examinations are taxable by New York State, hence the polygraphist is required to obtain a Certificate of Authority from the New York State Department of Taxation and Finance – Sales Tax, which must be prominently displayed in the place of business listed in the Certificate. Make sure the polygraphist you hire is licensed and authorized to conduct polygraph examinations in Erie County, NY.