NY State Senate Bill 2015-S4992

Senate Bill S4992

2015-2016 Legislative Session

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

download bill text pdf

Archive: Last Bill Status - In Senate Committee Finance 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

Please enter your contact information

First Name

Last Name

Email Address

A valid email address is required.

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.

Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
May 10, 2016	reported and committed to finance
Jan 06, 2016	referred to investigations and government operations
Apr 28, 2015	referred to investigations and government operations

Votes

- May 10, 2016 - Investigations And Government Operations Committee Vote
  S4992
  
  5
  
  Aye
  
  0
  
  Nay
  
  2
  
  Aye with Reservations
  
  0
  
  Absent
  
  2
  
  Excused
  
  0
  
  Abstained
  - - Investigations And Government Operations Committee Vote: May 10, 2016
      
      aye (5)
      
      Carlucci
      
      Golden
      
      Lanza
      
      Murphy
      
      O'Mara
      
      aye wr (2)
      
      Hoylman-Sigal
      
      Squadron
      
      excused (2)
      
      Diaz
      
      Nozzolio

2015-S4992 (ACTIVE) - Details

Current Committee:: Senate Finance
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:: 2009-2010: S7062
2011-2012: S153
2013-2014: S4128
2017-2018: S203
2019-2020: S2863
2021-2022: S4654

2015-S4992 (ACTIVE) - Summary

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.

2015-S4992 (ACTIVE) - Sponsor Memo

                                BILL NUMBER:S4992

TITLE OF BILL:  An act to amend 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; 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:

To prohibit 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.

SUMMARY OF PROVISIONS:

Section one amends Section1 of part LL-1 of chapter 57 of the laws of
2008 to eliminate the re-registration fee required to be paid by those
people required to file sales and compensating use tax returns.

Section two amends paragraph 5 of subdivision (a) of section 1134 of
the tax law to prohibit the New York State Department of Taxation and
Finance from charging vendors any fees to collect New York State sales
tax.

Section three establishes the effective date.

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.

LEGISLATIVE HISTORY:

This is a new bill.

FISCAL IMPLICATIONS:

More businesses and sales tax collected in New York State.

EFFECTIVE DATE:

Immediately.

2015-S4992 (ACTIVE) - Bill Text download pdf

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

                                  4992

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                             April 28, 2015
                               ___________

Introduced by Sen. MARCHIONE -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

AN ACT to amend 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-registra-
  tion fee; 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.
                                                           LBD02085-03-5

S. 4992                             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. 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 3. This act shall take effect immediately.

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.