S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1762
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 17, 2019
                                ___________
 
 Introduced  by M. of A. HAWLEY, CROUCH, GIGLIO, PALMESANO -- Multi-Spon-
   sored by -- M.  of A. THIELE -- read once and referred to the  Commit-
   tee 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.
              

                                                            LBD02098-01-9

 A. 1762                             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.
   §  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.
   § 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.
   § 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.