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Assembly Bill A8344

2023-2024 Legislative Session

Requires new businesses to take a sales tax education course and lowers the statute of limitations for sales tax liability to ten years

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Archive: Last Bill Status - In Assembly Committee

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2023-A8344 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Add §1149, amd §174-b, Tax L
Versions Introduced in 2025-2026 Legislative Session:
A4096

2023-A8344 (ACTIVE) - Summary

Requires new businesses to take a sales tax education course; lowers the statute of limitations for sales tax liability from 20 years to ten years.

2023-A8344 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8344
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             December 13, 2023
                                ___________
 
 Introduced  by  M.  of  A.  CUNNINGHAM  -- read once and referred to the
   Committee on Ways and Means
 
 AN ACT to amend the tax law, in relation to requiring a sales tax educa-
   tion course for new businesses and lowering the statute of limitations
   for sales tax liability to ten years

   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 1149 to read
 as follows:
   §  1149.  SALES TAX EDUCATION COURSE. THE COMMISSIONER SHALL CREATE AN
 ONLINE COURSE TO EDUCATE NEW BUSINESSES ON THE PROCESS OF  IMPOSING  AND
 COLLECTING  SALES  TAX. SUCH ONLINE COURSE SHALL INCLUDE AN EXAMINATION.
 UPON COMPLETION OF SUCH ONLINE COURSE, NEW BUSINESSES  SHALL  RECEIVE  A
 CERTIFICATION IN A FORM AND MANNER TO BE DETERMINED BY THE COMMISSIONER.
 UPON  THE  FIRST  PAYMENT  OF  SALES TAX TO THE STATE, EACH NEW BUSINESS
 SHALL BE REQUIRED TO PROVIDE PROOF OF SUCH CERTIFICATION.
   § 2. Section 174-b of the tax law is amended by adding a new  subdivi-
 sion 1-a to read as follows:
   1-A.  NOTWITHSTANDING SUBDIVISION ONE OF THIS SECTION, BEGINNING APRIL
 FIRST, TWO THOUSAND TWENTY-FOUR:
   (A) A SALES TAX LIABILITY SHALL NOT BE ENFORCEABLE AND EVERY SUCH  TAX
 LIABILITY  SHALL  BE  EXTINGUISHED AFTER TEN YEARS FROM THE FIRST DATE A
 WARRANT COULD BE FILED BY THE COMMISSIONER, IF THE WARRANT FOR SUCH  TAX
 LIABILITY  WAS FILED BY THE COMMISSIONER AFTER APRIL FIRST, TWO THOUSAND
 FOURTEEN.
   (B) A SALES TAX LIABILITY SHALL NOT BE ENFORCEABLE AND EVERY SUCH  TAX
 LIABILITY  SHALL BE EXTINGUISHED AFTER FIFTEEN YEARS FROM THE FIRST DATE
 A WARRANT COULD BE FILED BY THE COMMISSIONER, IF THE  WARRANT  FOR  SUCH
 TAX LIABILITY WAS FILED BY THE COMMISSIONER AFTER APRIL FIRST, TWO THOU-
 SAND NINE AND ON OR BEFORE APRIL FIRST, TWO THOUSAND FOURTEEN.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD13465-01-3
 A. 8344                             2

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