S T A T E   O F   N E W   Y O R K
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                                  3281

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                            January 22, 2015
                               ___________

Introduced  by  M.  of  A. HAWLEY, CROUCH, CORWIN, OAKS, GIGLIO, BUTLER,
  PALMESANO, TENNEY -- Multi-Sponsored by -- M. of A. LOPEZ,  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
other law to the contrary, such commissioner must retain from the appli-
cation fees collected or  received  an  amount  that  such  commissioner

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02085-01-5
              

A. 3281                             2

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.