NY State Senate Bill 2009-S7062

Senate Bill S7062

2009-2010 Legislative Session

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

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Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Mar 10, 2010	referred to investigations and government operations

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2009-S7062 (ACTIVE) - Details

See Assembly Version of this Bill:: A9392
Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd Part LL-1 §1, Chap 57 of 2008; amd §1134, Tax L
Versions Introduced in Other Legislative Sessions:: 2011-2012: S153, A1198
2013-2014: S4128, A336
2015-2016: S4992, A3281
2017-2018: S203, A1617
2019-2020: S2863, A1762
2021-2022: S4654

2009-S7062 (ACTIVE) - Summary

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.

2009-S7062 (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S7062

 TITLE OF BILL :
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-registration 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


 PURPOSE OR GENERAL IDEA OF BILL :
An act to repeal to amend section 1 of part LL-1 of the 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 and to authorize the refund of
all re-registration fees collected by New York State Department of
Taxation and Finance; and to amend the law, in relation to prohibiting
the New York State Department of Taxation and Finance from charging
vendors any fees to collect New York State sales tax.

 SUMMARY OF SPECIFIC PROVISIONS :

Repeals part LL-1 of the Chapter 57 of the laws of 2008, relating to
directing the Commissioner of Taxation and Finance to institute a
re-registration program for vendors who collect New York State sales
tax and amends current law to prohibit the New York State Department
of Taxation and Finance from charging vendors any fees to collect New
York State sales tax.

 JUSTIFICATION :
New York State must become more business friendly by providing
businesses with opportunities to succeed. The 2008 "Vendor
Registration Fee" is another disincentive to own and operate a
business in New York State. The original certificate of registration
to collect sales tax for the New York State Department of Taxation and
Finance was issued to businesses with no fees and no expiration date.
Business in the state should not have to pay for the privilege of
collecting state sales tax. The current law does not indicate that
this is a one-time fee and many business owners are leery that this
will become another revenue stream for the state on an ongoing basis
and fees could increase as time goes on. This bill would prevent the
New York State Department of Taxation and Finance from charging a
registration fee for vendors to collect sales tax and would return the
fees that have been collected to the date upon enactment of this law.

 PRIOR LEGISLATIVE HISTORY :
None.

 FISCAL IMPLICATIONS :
$40 million to the state.

Refund to New York State Business who paid to register their business
as a tax collection agency of the State of New York.

 EFFECTIVE DATE :
This act shall take effect immediately.

2009-S7062 (ACTIVE) - Bill Text download pdf

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  7062

                            I N  S E N A T E

                             March 10, 2010
                               ___________

Introduced  by  Sens.  MAZIARZ,  YOUNG,  DeFRANCISCO,  LARKIN,  PADAVAN,
  RANZENHOFER, SALAND, VOLKER -- read twice  and  ordered  printed,  and
  when  printed  to  be committed to the Committee on Investigations and
  Government Operations

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:

  Section 1. Section 1 of part LL-1 of chapter 57 of the laws  of  2008,
relating to directing the commissioner of taxation and finance to insti-
tute a re-registration program, is amended to read as follows:
  Section  1.    The commissioner of taxation and finance is directed to
institute a re-registration program pursuant to section 1134 of the  tax
law,  which  program  should  be completed by March 31, 2012.  [Notwith-
standing any law to the  contrary,  every  certificate  of  registration
filed  pursuant  to this re-registration program by a person required to
file sales and compensating use tax returns for the monthly or quarterly
periods described in section 1136 of the tax law must be accompanied  by
a  50  dollar application fee to constitute a complete application. This
fee must be paid and disposed of in the same manner as the taxes imposed
by section 1105  of  the  tax  law  and  may  be  determined,  assessed,
collected  and enforced in the same manner as the tax imposed by article
28 of the tax law. Notwithstanding section 1148 of the tax law,  or  any
other law to the contrary, such commissioner must retain from the appli-
cation  fees  collected  or  received  an  amount that such commissioner
determines is necessary to cover reasonable costs of  such  commissioner
in  implementing,  administering and enforcing registrations pursuant to

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

                                                           LBD14982-01-9

S. 7062                             2

this section, but no more than the amount of those fees. The  provisions
of subdivisions (a) and (c) of section 1139 of the tax law apply, except
that  no  interest  is  allowed  or paid on any refund.] A person may be
subject  to the re-registration program directed by this section even if
such person holds a certificate of authority that has not been in effect
for a period of at least three years.
  S 2. Notwithstanding any law, rule or regulation to the contrary,  all
50  dollar  application fees collected by the department of taxation and
finance pursuant  to  the  re-registration  program  instituted  by  the
commissioner  of taxation and finance as authorized by section 1 of part
LL-1 of chapter 57 of the laws of 2008 shall be refunded to the  persons
who paid such fees.
  S  3.  Paragraph 5 of subdivision a of section 1134 of the tax law, as
amended by chapter 2 of the laws of 1995, is amended to read as follows:
  (5) If the commissioner considers it necessary for the proper adminis-
tration of the sales and use taxes and prepaid  taxes  imposed  by  this
article  and  pursuant  to  the authority of article twenty-nine of this
chapter, it may require every  person  under  this  section  or  section
twelve  hundred  fifty-three  of this chapter who holds a certificate of
authority to file a new certificate of registration, WITHOUT CHARGE, AND
in such form and at such time as the commissioner may prescribe  and  to
surrender  such  certificate  of authority. The commissioner may require
such filing and such surrender not more  often  than  once  every  three
years.  Upon  the  filing  of  such  certificate of registration and the
surrender of such  certificate  of  authority,  the  commissioner  shall
issue, within such time as the commissioner may prescribe, a new certif-
icate  of  authority, without charge, to each registrant and a duplicate
thereof for each additional place of business of such registrant.
  S 4. This  act  shall  take  effect  immediately;  provided  that  the
provisions of section two of this act shall apply to all certificates of
registration  required  to  be  filed  under section 1134 of the tax law
pursuant to the re-registration program instituted by  the  commissioner
of taxation and finance as authorized by section 1 of part LL-1 of chap-
ter 57 of the laws of 2008 and filed on or after November 1, 2008.

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