NY State Senate Bill 2021-S4654

Senate Bill S4654

2021-2022 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; repealer

download bill text pdf

Archive: Last Bill Status - In Senate Committee Budget And Revenue 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

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Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 05, 2022	referred to budget and revenue
Feb 08, 2021	referred to budget and revenue

2021-S4654 (ACTIVE) - Details

See Assembly Version of this Bill:: A6739
Current Committee:: Senate Budget And Revenue
Law Section:: Tax Law
Laws Affected:: Rpld 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
2015-2016: S4992
2017-2018: S203
2019-2020: S2863
2023-2024: A4215

2021-S4654 (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.

2021-S4654 (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S4654

SPONSOR: JORDAN
 
TITLE OF BILL:

An act 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; and to repeal section 1 of part LL-1 of chap-
ter 57 of the laws of 2008, relating to directing the commissioner of
taxation and finance to institute a re-registration program

 
SUMMARY OF PROVISIONS:

Section one repeals Section 1 of part LL-1 of chapter 57 of the laws of
2008 as the program it authorizes no longer exists.

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 busi-
nesses with opportunities to succeed. The original certificate of regis-
tration to collect sales tax for the New York State Department of Taxa-
tion and Finance was issued to businesses with no fees and no expiration
date. This bill would prevent the New York State Department of Taxation
and Finance from charging a registration fee for vendors to collect
sales tax by specifically specifying that these types of certificates of
registration be issued without charge.  Business in the state should not
have to pay for the privilege of collecting state sales tax.

 
LEGISLATIVE HISTORY:

2019-20: Referred to Budget and Revenue

2017-18: Passed Senate

2015-16: Committed to Finance

 
FISCAL IMPLICATIONS:

Per the Department of Taxation and Finance, "this proposal would have no
fiscal impact on State revenues in SFY 2017-18 or in subsequent fiscal
years".

 
EFFECTIVE DATE:
Immediately.

2021-S4654 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4654
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             February 8, 2021
                                ___________
 
 Introduced  by  Sen.  JORDAN -- read twice and ordered printed, and when
   printed to be committed to the Committee on Budget and Revenue
 
 AN ACT 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; and to repeal 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
 
   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 REPEALED.
   § 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.

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD01422-01-1

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