Bill Text: NY A03824 | 2011-2012 | General Assembly | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Provides that for the purposes of sales and compensating use tax collection, "persons required to collect tax" and "person required to collect any tax imposed by this article" shall include any member of a limited liability company; provides for the liability for the collection of motor fuel and petroleum business excise taxes by members or managers of business entities; requires further disclosure to the commissioner of taxation and finance of information on the ownership interests of parties within business entities.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2012-01-04 - referred to ways and means [A03824 Detail]

Download: New_York-2011-A03824-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         3824
                              2011-2012 Regular Sessions
                                 I N  A S S E M B L Y
                                   January 27, 2011
                                      ___________
       Introduced  by M. of A. FARRELL -- read once and referred to the Commit-
         tee on Ways and Means
       AN ACT to amend the tax law, in relation to the definition  of  "persons
         required  to  collect  tax"  and  "person  required to collect any tax
         imposed by this article" for the purposes of the collection  of  sales
         and compensating use taxes
         THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section 1. Subdivision 1 of section 1131 of the tax law, as amended by
    2  chapter 576 of the laws of 1994, is amended to read as follows:
    3    (1) "Persons required to collect tax" or "person required  to  collect
    4  any tax imposed by this article" shall include: every vendor of tangible
    5  personal property or services; every recipient of amusement charges; and
    6  every  operator  of a hotel. Said terms shall also include any [officer,
    7  director or employee of a corporation or of a dissolved corporation, any
    8  employee of a partnership, any employee or manager of a limited  liabil-
    9  ity company, or any employee of an individual proprietorship who as such
   10  officer,  director,  employee or manager is under a duty to act for such
   11  corporation,  partnership,  limited  liability  company  or   individual
   12  proprietorship  in  complying  with any requirement of this article; and
   13  any member  of  a  partnership  or  limited  liability  company]  PERSON
   14  REQUIRED  TO  COLLECT,  TRUTHFULLY  ACCOUNT  FOR,  AND  PAY OVER THE TAX
   15  IMPOSED BY THIS ARTICLE WHO WILLFULLY  FAILS  TO  COLLECT  SUCH  TAX  OR
   16  TRUTHFULLY  ACCOUNT  FOR  AND PAY OVER SUCH TAX OR WILLFULLY ATTEMPTS IN
   17  ANY MANNER TO EVADE OR DEFEAT THE TAX OR THE PAYMENT THEREOF.  Provided,
   18  however, that any person who is a vendor solely by reason of clause  (D)
   19  or  (E)  of subparagraph (i) of paragraph [(8)] EIGHT of subdivision (b)
   20  of section eleven hundred one OF THIS ARTICLE shall  not  be  a  "person
   21  required  to  collect any tax imposed by this article" until twenty days
   22  after the date by which such person is required to file a certificate of
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD07067-01-1
       A. 3824                             2
    1  registration pursuant to section  eleven  hundred  thirty-four  OF  THIS
    2  PART.
    3    S  2.  This act shall take effect immediately and apply to any taxable
    4  sales occupancy or admission to, or the use of facilities of, a place of
    5  amusement occurring in any sales tax  period  that  is  still  open  for
    6  assessment or refund under the tax law.