S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4215
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 13, 2023
                                ___________
 
 Introduced by M. of A. HAWLEY, J. M. GIGLIO, PALMESANO, TANNOUSIS, SMUL-
   LEN,  BYRNES,  McDONOUGH, GALLAHAN, MILLER -- Multi-Sponsored by -- M.
   of A. THIELE -- read once and referred to the Committee  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-

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD00521-01-3
              

 A. 4215                             2

 cation fees collected or  received  an  amount  that  such  commissioner
 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.