Bill Text: NY A00336 | 2013-2014 | General Assembly | Introduced
Bill Title: Prohibits the New York state department of tax and finance from charging a fee for applications for a certificate of registration pursuant to a re-registration program.
Spectrum: Moderate Partisan Bill (Republican 9-1)
Status: (Introduced - Dead) 2014-06-17 - held for consideration in ways and means [A00336 Detail]
Download: New_York-2013-A00336-Introduced.html
S T A T E O F N E W Y O R K
________________________________________________________________________
336
2013-2014 Regular Sessions
I N A S S E M B L Y
(PREFILED)
January 9, 2013
___________
Introduced by M. of A. HAWLEY, CROUCH, CORWIN, OAKS, GIGLIO, RABBITT,
REILICH, BUTLER, PALMESANO, TENNEY -- Multi-Sponsored by -- M. of A.
CASTRO, P. LOPEZ, THIELE -- read once and referred to the Committee 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-
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
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD00199-01-3
A. 336 2
1 other law to the contrary, such commissioner must retain from the appli-
2 cation fees collected or received an amount that such commissioner
3 determines is necessary to cover reasonable costs of such commissioner
4 in implementing, administering and enforcing registrations pursuant to
5 this section, but no more than the amount of those fees. The provisions
6 of subdivisions (a) and (c) of section 1139 of the tax law apply, except
7 that no interest is allowed or paid on any refund.] A person may be
8 subject to the re-registration program directed by this section even if
9 such person holds a certificate of authority that has not been in effect
10 for a period of at least three years.
11 S 2. Notwithstanding any law, rule or regulation to the contrary, all
12 50 dollar application fees collected by the department of taxation and
13 finance pursuant to the re-registration program instituted by the
14 commissioner of taxation and finance as authorized by section 1 of part
15 LL-1 of chapter 57 of the laws of 2008 shall be refunded to the persons
16 who paid such fees.
17 S 3. Paragraph 5 of subdivision (a) of section 1134 of the tax law, as
18 amended by chapter 2 of the laws of 1995, is amended to read as follows:
19 (5) If the commissioner considers it necessary for the proper adminis-
20 tration of the sales and use taxes and prepaid taxes imposed by this
21 article and pursuant to the authority of article twenty-nine of this
22 chapter, it may require every person under this section or section
23 twelve hundred fifty-three of this chapter who holds a certificate of
24 authority to file a new certificate of registration, WITHOUT CHARGE, AND
25 in such form and at such time as the commissioner may prescribe and to
26 surrender such certificate of authority. The commissioner may require
27 such filing and such surrender not more often than once every three
28 years. Upon the filing of such certificate of registration and the
29 surrender of such certificate of authority, the commissioner shall
30 issue, within such time as the commissioner may prescribe, a new certif-
31 icate of authority, without charge, to each registrant and a duplicate
32 thereof for each additional place of business of such registrant.
33 S 4. This act shall take effect immediately; provided that the
34 provisions of section two of this act shall apply to all certificates of
35 registration required to be filed under section 1134 of the tax law
36 pursuant to the re-registration program instituted by the commissioner
37 of taxation and finance as authorized by section 1 of part LL-1 of chap-
38 ter 57 of the laws of 2008 and filed on or after November 1, 2008.
