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.