Bill Text: NY A01762 | 2019-2020 | General Assembly | Introduced


Bill Title: Prohibits the New York state department of taxation and finance from charging a fee for applications for a certificate of registration pursuant to a re-registration program.

Spectrum: Moderate Partisan Bill (Republican 6-1)

Status: (Introduced) 2019-01-17 - referred to ways and means [A01762 Detail]

Download: New_York-2019-A01762-Introduced.html


                STATE OF NEW YORK
        ________________________________________________________________________
                                          1762
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                    January 17, 2019
                                       ___________
        Introduced  by M. of A. HAWLEY, CROUCH, GIGLIO, PALMESANO -- Multi-Spon-
          sored by -- M.  of A. THIELE -- read once and referred to the  Commit-
          tee on Ways and Means
        AN  ACT  to  amend  section  1 of part LL-1 of chapter 57 of the laws of
          2008, relating to directing the commissioner of taxation  and  finance
          to institute a re-registration program, in relation to prohibiting the
          New  York  state  department  of  taxation and finance from charging a
          vendor re-registration fee; to authorize the refund of  all  re-regis-
          tration  fees  collected  by the New York state department of taxation
          and finance; and to amend the tax law, in relation to prohibiting  the
          New  York  state  department  of  taxation  and  finance from charging
          vendors any fees to collect NYS sales tax
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
     1    Section  1.  Section 1 of part LL-1 of chapter 57 of the laws of 2008,
     2  relating to directing the commissioner of taxation and finance to insti-
     3  tute a re-registration program, is amended to read as follows:
     4    Section 1.  The commissioner of taxation and finance  is  directed  to
     5  institute  a re-registration program pursuant to section 1134 of the tax
     6  law, which program should be completed by March  31,  2012.    [Notwith-
     7  standing  any  law  to  the  contrary, every certificate of registration
     8  filed pursuant to this re-registration program by a person  required  to
     9  file sales and compensating use tax returns for the monthly or quarterly
    10  periods  described in section 1136 of the tax law must be accompanied by
    11  a 50 dollar application fee to constitute a complete  application.  This
    12  fee must be paid and disposed of in the same manner as the taxes imposed
    13  by  section  1105  of  the  tax  law  and  may  be determined, assessed,
    14  collected and enforced in the same manner as the tax imposed by  article
    15  28  of  the tax law. Notwithstanding section 1148 of the tax law, or any
    16  other law to the contrary, such commissioner must retain from the appli-
    17  cation fees collected or  received  an  amount  that  such  commissioner

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD02098-01-9

        A. 1762                             2

     1  determines  is  necessary to cover reasonable costs of such commissioner
     2  in implementing, administering and enforcing registrations  pursuant  to
     3  this  section, but no more than the amount of those fees. The provisions
     4  of subdivisions (a) and (c) of section 1139 of the tax law apply, except
     5  that  no  interest  is  allowed  or paid on any refund.] A person may be
     6  subject to the re-registration program directed by this section even  if
     7  such person holds a certificate of authority that has not been in effect
     8  for a period of at least three years.
     9    §  2. Notwithstanding any law, rule or regulation to the contrary, all
    10  50 dollar application fees collected by the department of  taxation  and
    11  finance  pursuant  to  the  re-registration  program  instituted  by the
    12  commissioner of taxation and finance as authorized by section 1 of  part
    13  LL-1  of chapter 57 of the laws of 2008 shall be refunded to the persons
    14  who paid such fees.
    15    § 3. Paragraph 5 of subdivision (a) of section 1134 of the tax law, as
    16  amended by chapter 2 of the laws of 1995, is amended to read as follows:
    17    (5) If the commissioner considers it necessary for the proper adminis-
    18  tration of the sales and use taxes and prepaid  taxes  imposed  by  this
    19  article  and  pursuant  to  the authority of article twenty-nine of this
    20  chapter, it may require every  person  under  this  section  or  section
    21  twelve  hundred  fifty-three  of this chapter who holds a certificate of
    22  authority to file a new certificate of registration, without charge, and
    23  in such form and at such time as the commissioner may prescribe  and  to
    24  surrender  such  certificate  of authority. The commissioner may require
    25  such filing and such surrender not more  often  than  once  every  three
    26  years.  Upon  the  filing  of  such  certificate of registration and the
    27  surrender of such  certificate  of  authority,  the  commissioner  shall
    28  issue, within such time as the commissioner may prescribe, a new certif-
    29  icate  of  authority, without charge, to each registrant and a duplicate
    30  thereof for each additional place of business of such registrant.
    31    § 4. This  act  shall  take  effect  immediately;  provided  that  the
    32  provisions of section two of this act shall apply to all certificates of
    33  registration  required  to  be  filed  under section 1134 of the tax law
    34  pursuant to the re-registration program instituted by  the  commissioner
    35  of taxation and finance as authorized by section 1 of part LL-1 of chap-
    36  ter 57 of the laws of 2008 and filed on or after November 1, 2008.
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