Bill Text: NY S05277 | 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: Partisan Bill (Republican 1-0)

Status: (Introduced) 2019-04-23 - REFERRED TO BUDGET AND REVENUE [S05277 Detail]

Download: New_York-2019-S05277-Introduced.html


                STATE OF NEW YORK
        ________________________________________________________________________
                                          5277
                               2019-2020 Regular Sessions
                    IN SENATE
                                     April 23, 2019
                                       ___________
        Introduced  by Sen. GALLIVAN -- read twice and ordered printed, and when
          printed to be committed to the Committee on Budget and Revenue
        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
    18  determines is necessary to cover reasonable costs of  such  commissioner

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

        S. 5277                             2

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