S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    203
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 4, 2017
                                ___________
 
 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

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

                       [ ] is old law to be omitted.
                                                            LBD01312-02-7

 S. 203                              2

 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.
   § 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.
   § 3. This act shall take effect immediately.