Bill Text: NY A04215 | 2023-2024 | 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: Moderate Partisan Bill (Republican 9-1)

Status: (Introduced) 2024-01-03 - referred to ways and means [A04215 Detail]

Download: New_York-2023-A04215-Introduced.html

---

                STATE OF NEW YORK
        ________________________________________________________________________

                                          4215

                               2023-2024 Regular Sessions

                   IN ASSEMBLY

                                    February 13, 2023
                                       ___________

        Introduced by M. of A. HAWLEY, J. M. GIGLIO, PALMESANO, TANNOUSIS, SMUL-
          LEN,  BYRNES,  McDONOUGH, GALLAHAN, MILLER -- Multi-Sponsored by -- M.
          of A. 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
    16  other law to the contrary, such commissioner must retain from the appli-

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD00521-01-3
        A. 4215                             2

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