S T A T E O F N E W Y O R K
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2863
2019-2020 Regular Sessions
I N S E N A T E
January 30, 2019
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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tute a re-registration program is REPEALED.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.
LBD02098-02-9