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 - Dead) 2020-07-17 - held for consideration in 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-7standing any law to the contrary, every certificate of registration8filed pursuant to this re-registration program by a person required to9file sales and compensating use tax returns for the monthly or quarterly10periods described in section 1136 of the tax law must be accompanied by11a 50 dollar application fee to constitute a complete application. This12fee must be paid and disposed of in the same manner as the taxes imposed13by section 1105 of the tax law and may be determined, assessed,14collected and enforced in the same manner as the tax imposed by article1528 of the tax law. Notwithstanding section 1148 of the tax law, or any16other law to the contrary, such commissioner must retain from the appli-17cation fees collected or received an amount that such commissionerEXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD02098-01-9A. 1762 2 1determines is necessary to cover reasonable costs of such commissioner2in implementing, administering and enforcing registrations pursuant to3this section, but no more than the amount of those fees. The provisions4of subdivisions (a) and (c) of section 1139 of the tax law apply, except5that 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.