Bill Text: NY S02863 | 2019-2020 | General Assembly | Introduced

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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: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2020-01-08 - REFERRED TO BUDGET AND REVENUE [S02863 Detail]

Download: New_York-2019-S02863-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          2863
                               2019-2020 Regular Sessions
                    IN SENATE
                                    January 30, 2019
                                       ___________
        Introduced  by  Sen.  JORDAN -- read twice and ordered printed, and when
          printed to be committed to the Committee on Budget and Revenue
        AN ACT 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; and to repeal 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
          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     3  tute a re-registration program is REPEALED.
     4    § 2. Paragraph 5 of subdivision (a) of section 1134 of the tax law, as
     5  amended by chapter 2 of the laws of 1995, is amended to read as follows:
     6    (5) If the commissioner considers it necessary for the proper adminis-
     7  tration of the sales and use taxes and prepaid  taxes  imposed  by  this
     8  article  and  pursuant  to  the authority of article twenty-nine of this
     9  chapter, it may require every  person  under  this  section  or  section
    10  twelve  hundred  fifty-three  of this chapter who holds a certificate of
    11  authority to file a new certificate of registration, without charge, and
    12  in such form and at such time as the commissioner may prescribe  and  to
    13  surrender  such  certificate  of authority. The commissioner may require
    14  such filing and such surrender not more  often  than  once  every  three
    15  years.  Upon  the  filing  of  such  certificate of registration and the
    16  surrender of such  certificate  of  authority,  the  commissioner  shall
    17  issue, within such time as the commissioner may prescribe, a new certif-
    18  icate  of  authority, without charge, to each registrant and a duplicate
    19  thereof for each additional place of business of such registrant.
    20    § 3. This act shall take effect immediately.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD02098-02-9