Senate Bill S119

2023-2024 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

download bill text pdf

Sponsored By

Current 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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2023-S119 (ACTIVE) - Details

See Assembly Version of this Bill:
A4215
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd Part LL-1 §1, Chap 57 of 2008; amd §1134, Tax L
Versions Introduced in Other Legislative Sessions:
2019-2020: S5277
2021-2022: S3309, A6739

2023-S119 (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.

2023-S119 (ACTIVE) - Sponsor Memo

2023-S119 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    119
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 4, 2023
                                ___________
 
 Introduced  by Sen. GALLIVAN -- read twice and ordered printed, and when
   printed to be committed to the Committee on Budget and Revenue
 
 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-
 cation  fees  collected  or  received  an  amount that such commissioner

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

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