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

                                  1198

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                               (PREFILED)

                             January 5, 2011
                               ___________

Introduced  by  M.  of A. HAWLEY, CROUCH, CORWIN, AMEDORE, OAKS, GIGLIO,
  RABBITT, HAYES, REILICH, BUTLER -- Multi-Sponsored  by  --  M.  of  A.
  BURLING,  CALHOUN,  CASTRO, P. LOPEZ, SAYWARD, 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:

  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

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

                                                           LBD01499-01-1

A. 1198                             2

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
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.