S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3608
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 30, 2017
                                ___________
 
 Introduced  by M. of A. SCHIMMINGER, ZEBROWSKI, STECK, JAFFEE, KEARNS --
   Multi-Sponsored by -- M. of A. COOK, GLICK, MAGEE, McDONALD, RIVERA --
   read once and referred to the Committee on Ways and Means
 
 AN ACT to amend the tax law, in relation to establishing the recordkeep-
   ing voluntary compliance program for purposes of sales tax liability

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  The  tax law is amended by adding a new section 1135-a to
 read as follows:
   § 1135-A. RECORDKEEPING VOLUNTARY COMPLIANCE  PROGRAM.  1.    NOTWITH-
 STANDING  ANY  OTHER  PROVISION  OF  LAW TO THE CONTRARY, THERE SHALL BE
 ESTABLISHED A RECORDKEEPING VOLUNTARY COMPLIANCE PROGRAM TO BE  ADMINIS-
 TERED BY THE COMMISSIONER, FOR ALL ELIGIBLE TAXPAYERS.
   2. FOR PURPOSES OF THIS SECTION, AN "ELIGIBLE TAXPAYER" IS AN INDIVID-
 UAL, PARTNERSHIP, ESTATE, TRUST, CORPORATION, LIMITED LIABILITY COMPANY,
 JOINT  STOCK COMPANY, OR ANY OTHER COMPANY, TRUSTEE, RECEIVER, ASSIGNEE,
 REFEREE, SOCIETY, ASSOCIATION, BUSINESS OR ANY OTHER PERSON  SUBJECT  TO
 SALES TAX IMPOSED BY OR PURSUANT TO THE AUTHORITY OF THIS CHAPTER.
   3. THE COMMISSIONER IS AUTHORIZED TO ENTER INTO A RECORDKEEPING VOLUN-
 TARY  COMPLIANCE  AGREEMENT  WITH  AN ELIGIBLE TAXPAYER. A RECORDKEEPING
 VOLUNTARY COMPLIANCE AGREEMENT SHALL BE IN A FORM TO BE  ESTABLISHED  BY
 THE  COMMISSIONER AND INCLUDE SUCH TERMS AS THE COMMISSIONER MAY REASON-
 ABLY REQUIRE TO REQUIRE THE ELIGIBLE  TAXPAYER  TO  MAINTAIN  BOOKS  AND
 RECORDS IN A FORM PURSUANT TO SECTION ELEVEN HUNDRED THIRTY-FIVE OF THIS
 PART  AND  TO  COMPLY WITH THIS CHAPTER IN THE FUTURE INCLUDING, BUT NOT
 LIMITED TO REQUIRING THE USE OF CERTIFIED POINT OF SALES SYSTEMS.
   § 2. Section 1138 of the tax law is amended by adding a  new  subdivi-
 sion (e) to read as follows:
   (E)  NOTWITHSTANDING  ANY  OTHER  PROVISION  OF LAW TO THE CONTRARY, A
 TAXPAYER THAT IS A PARTY TO A RECORDKEEPING VOLUNTARY COMPLIANCE  AGREE-
 MENT PURSUANT TO SECTION ELEVEN HUNDRED THIRTY-FIVE-A OF THIS PART SHALL
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD05749-01-7

 A. 3608                             2
 
 NOT  BE SUBJECT TO THE PROVISIONS OF PARAGRAPH ONE OF SUBDIVISION (A) OF
 THIS SECTION AND NO TAX SHALL BE ESTIMATED  ON  THE  BASIS  OF  EXTERNAL
 INDICES  UNLESS  THE COMMISSIONER FINDS THAT THE TAXPAYER IS IN SUBSTAN-
 TIAL  NON-COMPLIANCE  WITH ITS RECORDKEEPING VOLUNTARY COMPLIANCE AGREE-
 MENT.
   § 3. This act shall take effect immediately.