Bill Text: NY A06739 | 2021-2022 | 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: Strong Partisan Bill (Republican 11-1)

Status: (Introduced - Dead) 2022-06-01 - held for consideration in ways and means [A06739 Detail]

Download: New_York-2021-A06739-Introduced.html



                STATE OF NEW YORK
        ________________________________________________________________________

                                          6739

                               2021-2022 Regular Sessions

                   IN ASSEMBLY

                                     March 29, 2021
                                       ___________

        Introduced  by M. of A. HAWLEY, J. M. GIGLIO, PALMESANO, SALKA -- Multi-
          Sponsored by -- M. of A. THIELE --  read  once  and  referred  to  the
          Committee on Ways and Means

        AN  ACT  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; and to repeal 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

          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     3  tute a re-registration program is REPEALED.
     4    § 2. Paragraph 5 of subdivision (a) of section 1134 of the tax law, as
     5  amended by chapter 2 of the laws of 1995, is amended to read as follows:
     6    (5) If the commissioner considers it necessary for the proper adminis-
     7  tration  of  the  sales  and use taxes and prepaid taxes imposed by this
     8  article and pursuant to the authority of  article  twenty-nine  of  this
     9  chapter,  it  may  require  every  person  under this section or section
    10  twelve hundred fifty-three of this chapter who holds  a  certificate  of
    11  authority to file a new certificate of registration, without charge, and
    12  in  such  form and at such time as the commissioner may prescribe and to
    13  surrender such certificate of authority. The  commissioner  may  require
    14  such  filing  and  such  surrender  not more often than once every three
    15  years. Upon the filing of  such  certificate  of  registration  and  the
    16  surrender  of  such  certificate  of  authority,  the commissioner shall
    17  issue, within such time as the commissioner may prescribe, a new certif-
    18  icate of authority, without charge, to each registrant and  a  duplicate
    19  thereof for each additional place of business of such registrant.
    20    § 3. This act shall take effect immediately.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD01422-01-1
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