Bill Text: NY S00343 | 2009-2010 | General Assembly | Introduced

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Bill Title: Provides that the failure of any person required to collect sales tax to clearly state, charge and show such tax on any sales slip, invoice, receipt or other statement or memorandum of the price shall be punishable by a fine of five thousand dollars for the first offense and by a fine of ten thousand dollars for the second and subsequent offense occurring within a single calendar year; establishes a rebuttable presumption that such failure was intentional.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2010-01-06 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S00343 Detail]

Download: New_York-2009-S00343-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                          343
                              2009-2010 Regular Sessions
                                   I N  S E N A T E
                                      (PREFILED)
                                    January 7, 2009
                                      ___________
       Introduced  by  Sen.  KRUGER -- read twice and ordered printed, and when
         printed to be committed to the Committee on Investigations and Govern-
         ment Operations
       AN ACT to amend the tax law,  in  relation  to  imposing  a  penalty  on
         persons failing to collect or remit sales tax
         THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section 1. Paragraph 1 of subdivision (a) of section 1132 of  the  tax
    2  law,  as  amended by chapter 255 of the laws of 1998, is amended to read
    3  as follows:
    4    (1) Every person required to collect the tax  shall  collect  the  tax
    5  from the customer when collecting the price, amusement charge or rent to
    6  which  it  applies.  If  the  customer is given any sales slip, invoice,
    7  receipt or other statement or memorandum of the price, amusement  charge
    8  or  rent  paid  or  payable,  the tax shall be stated, charged and shown
    9  separately on the first of such documents given to him. The tax shall be
   10  paid to the person required to collect it as trustee for and on  account
   11  of  the  state. THE FAILURE OF ANY PERSON REQUIRED TO COLLECT THE TAX TO
   12  CLEARLY STATE, CHARGE AND SHOW THE  TAX  ON  ANY  SALES  SLIP,  INVOICE,
   13  RECEIPT  OR OTHER STATEMENT OR MEMORANDUM OF THE PRICE SHALL BE PUNISHA-
   14  BLE BY A FINE OF FIVE THOUSAND DOLLARS FOR THE FIRST OFFENSE  AND  BY  A
   15  FINE  OF TEN THOUSAND DOLLARS FOR THE SECOND AND EACH SUBSEQUENT OFFENSE
   16  OCCURRING WITHIN A SINGLE CALENDAR YEAR. THERE SHALL EXIST A  REBUTTABLE
   17  PRESUMPTION THAT SUCH FAILURE WAS INTENTIONAL.
   18    S  2.  Subparagraph  (i)  of paragraph 1 of subdivision (a) of section
   19  1145 of the tax law, as amended by chapter 411 of the laws of  1986,  is
   20  amended to read as follows:
   21     (i) Any person failing to file a return or to pay or pay over any tax
   22  to  the  [tax  commission]  COMMISSIONER  within the time required by or
   23  pursuant to this article (determined with regard  to  any  extension  of
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD03480-01-9
       S. 343                              2
    1  time  for  filing or paying) shall be subject to a penalty of FIVE THOU-
    2  SAND DOLLARS FOR THE FIRST OFFENSE AND  TEN  THOUSAND  DOLLARS  FOR  THE
    3  SECOND  AND  EACH  SUBSEQUENT OFFENSE OCCURRING WITHIN A SINGLE CALENDAR
    4  YEAR  OR ten percent of the amount of tax due if such failure is for not
    5  more than one month, with an additional one percent for each  additional
    6  month  or  fraction  thereof  during  which  such failure continues, not
    7  exceeding  thirty  percent  in  the  aggregate,  WHICHEVER  IS  GREATER.
    8  Provided,  however,  in the case of a failure to file such return within
    9  sixty days of the date prescribed for filing of such return by or pursu-
   10  ant to this article (determined with regard to any extension of time for
   11  filing), the penalty imposed by this subparagraph shall not be less than
   12  the lesser of one hundred dollars or one hundred percent of  the  amount
   13  required  to  be  shown  as  tax  on such return. For the purpose of the
   14  preceding sentence, the amount of tax required to be shown on the return
   15  shall be reduced by the amount of any part of the tax which is  paid  on
   16  or  before  the date prescribed for payment of the tax and by the amount
   17  of any credit against the tax which may be claimed upon the  return.  In
   18  the  case of a failure to file a return by a person required to register
   19  with the [tax commission] COMMISSIONER as  provided  in  section  eleven
   20  hundred  thirty-four  OF  THIS  PART,  in no event shall the penalty for
   21  failure to file a return be less than fifty dollars.
   22    S 3. This act shall take effect on the one hundred eightieth day after
   23  it shall have become a law.