§ 1134. Registration. (a) (1) (i) Every person required to collect any
tax imposed by this article, other than a person who is a vendor solely
by reason of clause (D), (E) or (F) of subparagraph (i) of paragraph
eight of subdivision (b) of section eleven hundred one of this article,
commencing business or opening a new place of business, (ii) every
person purchasing or selling tangible personal property for resale
commencing business or opening a new place of business, (iii) every
person selling petroleum products including persons who or which are not
distributors, (iv) every person described in this subdivision who takes
possession of or pays for business assets under circumstances requiring
notification by such person to the commissioner pursuant to subdivision
(c) of section eleven hundred forty-one of this chapter, (v) every
person selling cigarettes including persons who or which are not agents,
and (vi) every person described in subparagraph (i), (ii), (iii), (iv)
or (v) of this paragraph or every person who is a vendor solely by
reason of clause (D), (E) or (F) of subparagraph (i) of paragraph eight
of subdivision (b) of section eleven hundred one of this article who or
which has had its certificate of authority revoked under paragraph four
of this subdivision, shall file with the commissioner a certificate of
registration, in a form prescribed by the commissioner, at least twenty
days prior to commencing business or opening a new place of business or
such purchasing, selling or taking of possession or payment, whichever
comes first. Every person who is a vendor solely by reason of clause (D)
of subparagraph (i) of paragraph eight of subdivision (b) of section
eleven hundred one of this article shall file with the commissioner a
certificate of registration, in a form prescribed by such commissioner,
within thirty days after the day on which the cumulative total number of
occasions that such person came into the state to deliver property or
services, for the immediately preceding four quarterly periods ending on
the last day of February, May, August and November, exceeds twelve.
Every person who is a vendor solely by reason of clause (E) of
subparagraph (i) of paragraph eight of subdivision (b) of section eleven
hundred one of this article shall file with the commissioner a
certificate of registration, in a form prescribed by such commissioner,
within thirty days after the day on which the cumulative total, for the
immediately preceding four quarterly periods ending on the last day of
February, May, August and November, of such person's gross receipts from
sales of property delivered in this state exceeds five hundred thousand
dollars and number of such sales exceeds one hundred. Every person who
is a vendor solely by reason of clause (F) of subparagraph (i) of
paragraph eight of subdivision (b) of section eleven hundred one of this
article shall file with the commissioner a certificate of registration,
in a form prescribed by such commissioner, within thirty days after the
day on which tangible personal property in which such person retains an
ownership interest is brought into this state by the person to whom such
property is sold, where the person to whom such property is sold becomes
or is a resident or uses such property in any manner in carrying on in
this state any employment, trade, business or profession. Information
with respect to the notice requirements of a purchaser, transferee or
assignee and such person's liability pursuant to the provisions of
subdivision (c) of section eleven hundred forty-one of this chapter
shall be included in or accompany the certificate of registration form
furnished the applicant. The commissioner shall also include with such
information furnished to each applicant general information about the
tax imposed under this article including information on records to be
kept, returns and payments, notification requirements and forms. Such
certificate of registration may be amended in accordance with rules
promulgated by the commissioner.

(2) Except as otherwise provided in this section, the commissioner,
within five days after receipt of a certificate of registration filed as
provided for in paragraph one of this subdivision, shall issue, without
charge, to each registrant a certificate of authority empowering the
registrant to collect the tax and a duplicate thereof for each
additional place of business of such registrant. Such certificate of
authority may be issued for a specified term of not less than three
years, except that a certificate of authority issued to a show vendor,
entertainment vendor or temporary vendor may be issued for a specified
term of less than three years. Any certificate of authority referred to
in this paragraph shall be subject to renewal in accordance with rules
promulgated by the commissioner. Whether or not such certificate of
authority is issued for a specified term, such certificate shall be
subject to suspension or revocation as provided for in this section.
Each certificate or duplicate shall state the place of business to which
it is applicable. Such certificate of authority or duplicate shall be
prominently displayed in the place of business of the registrant to
which it applies. A registrant who has no regular place of doing
business shall attach such certificate to each of the registrant's
carts, stands, trucks or other merchandising devices. Such certificates
of authority and any duplicate shall be nonassignable and
nontransferable and shall be surrendered to the commissioner immediately
upon the registrant's ceasing to do business at the place named (unless
the registrant amends the certificate of registration in accordance with
rules promulgated by the commissioner) or in the event that such
business never commenced.

(3) A person, other than one described in clauses (A), (B), and (C) of
subparagraph (i) of paragraph (8) of subdivision (b) of section eleven
hundred one, and other than one described in clause (D), (E) or (F) of
such subparagraph who is required to file a certificate of registration
with the commissioner, but who makes sales to persons within the state
of tangible personal property or services, the use of which is subject
to tax under this article, may if such person so elects file a
certificate of registration with the commissioner who may, in the
commissioner's discretion and subject to such conditions as the
commissioner may impose, issue to such person a certificate of authority
to collect the compensating use tax imposed by this article.

(4) * (A) Where a person who holds a certificate of authority (i)
willfully fails to file a report or return required by this article,
(ii) willfully files, causes to be filed, gives or causes to be given a
report, return, certificate or affidavit required under this article
which is false, (iii) willfully fails to comply with the provisions of
paragraph two or three of subdivision (e) of section eleven hundred
thirty-seven of this article, (iv) willfully fails to prepay, collect,
truthfully account for or pay over any tax imposed under this article or
pursuant to the authority of article twenty-nine of this chapter, (v)
fails to obtain a bond pursuant to paragraph two of subdivision (e) of
section eleven hundred thirty-seven of this part, or fails to comply
with a notice issued by the commissioner pursuant to paragraph three of
such subdivision, (vi) has been convicted of a crime provided for in
this chapter, (vii) where such person, or any person affiliated with
such person as such term is defined in subdivision twenty-one of section
four hundred seventy of this chapter, has had a retail dealer
registration issued pursuant to section four hundred eighty-a of this
chapter revoked pursuant to subparagraph (iii) of paragraph (a) of
subdivision four of such section four hundred eighty-a, or (viii) has
not obtained a valid retail dealer registration under section four
hundred eighty-a of this chapter and such person possesses or sells
unstamped or unlawfully stamped packages of cigarettes three or more
times within a period of five years, the commissioner may revoke or
suspend such certificate of authority and all duplicates thereof.
Provided, however, that the commissioner may revoke or suspend a
certificate of authority based on (a) the grounds set forth in clause
(vi) of this subparagraph only where the conviction referred to occurred
not more than one year prior to the date of revocation or suspension;
and provided further that where the commissioner revokes or suspends a
certificate of authority based on the grounds set forth in clause (vii)
of this subparagraph, such suspension or revocation shall continue for
as long as the revocation of the retail dealer registration pursuant to
section four hundred eighty-a of this chapter remains in effect, or (b)
the grounds set forth in clause (viii) of this subparagraph, such
suspension or revocation shall be for a period of five years.

* NB Effective until December 31, 2024

* (A) Where a person who holds a certificate of authority (i)
willfully fails to file a report or return required by this article,
(ii) willfully files, causes to be filed, gives or causes to be given a
report, return, certificate or affidavit required under this article
which is false, (iii) willfully fails to comply with the provisions of
paragraph two or three of subdivision (e) of section eleven hundred
thirty-seven of this article, (iv) willfully fails to prepay, collect,
truthfully account for or pay over any tax imposed under this article or
pursuant to the authority of article twenty-nine of this chapter, (v)
has been convicted of a crime provided for in this chapter, (vi) where
such person, or any person affiliated with such person as such term is
defined in subdivision twenty-one of section four hundred seventy of
this chapter, has had a retail dealer registration issued pursuant to
section four hundred eighty-a of this chapter suspended or revoked
pursuant to subparagraph (iii) of paragraph (a) of subdivision four of
such section four hundred eighty-a, or (vii) has not obtained a valid
retail dealer registration under section four hundred eighty-a of this
chapter and such person possesses or sells unstamped or unlawfully
stamped packages of cigarettes three or more times within a period of
five years, the commissioner may revoke or suspend such certificate of
authority and all duplicates thereof. Provided, however, that the
commissioner may revoke or suspend a certificate of authority based on
(a) the grounds set forth in clause (v) of this subparagraph only where
the conviction referred to occurred not more than one year prior to the
date of revocation or suspension; and provided further that where the
commissioner revokes or suspends a certificate of authority based on the
grounds set forth in clause (vi) of this subparagraph, such suspension
or revocation shall continue for as long as the revocation of the retail
dealer registration pursuant to section four hundred eighty-a of this
chapter remains in effect, or (b) the grounds set forth in clause (vii)
of this subparagraph, such suspension or revocation shall be for a
period of five years.

* NB Effective December 31, 2024

(B) Where a person files a certificate of registration for a
certificate of authority under this subdivision and in considering such
application the commissioner ascertains that (i) any tax imposed under
this chapter or any related statute, as defined in section eighteen
hundred of this chapter, has been finally determined to be due from such
person and has not been paid in full, (ii) a tax due under this article
or any law, ordinance or resolution enacted pursuant to the authority of
article twenty-nine of this chapter has been finally determined to be
due from an officer, director, partner or employee of such person, and,
where such person is a limited liability company, also a member or
manager of such person, in the officer's, director's, partner's,
member's, manager's or employee's capacity as a person required to
collect tax on behalf of such person or another person and has not been
paid, (iii) such person has been convicted of a crime provided for in
this chapter within one year from the date on which such certificate of
registration is filed, (iv) an officer, director, partner or employee of
such person, and, where such person is a limited liability company, also
a member or manager of such person, which officer, director, partner,
member, manager or employee is a person required to collect tax on
behalf of such person filing a certificate of registration has in the
officer's, director's, partner's, member's, manager's or employee's
capacity as a person required to collect tax on behalf of such person or
of another person been convicted of a crime provided for in this chapter
within one year from the date on which such certificate of registration
is filed, (v) a shareholder owning more than fifty percent of the number
of shares of stock of such person (where such person is a corporation)
entitling the holder thereof to vote for the election of directors or
trustees, who owned more than fifty percent of the number of such shares
of another person (where such other person is a corporation) at the time
any tax imposed under this chapter or any related statute as defined in
section eighteen hundred of this chapter was finally determined to be
due and where such tax has not been paid in full, or at the time such
other person was convicted of a crime provided for in this chapter
within one year from the date on which such certificate of registration
is filed, (vi) a certificate of authority issued to such person has been
revoked or suspended pursuant to subparagraph (A) of this paragraph
within one year from the date on which such certificate of registration
is filed, (vii) a retail dealer registration issued pursuant to section
four hundred eighty-a of this chapter to such person, or to any person
affiliated with such person as such term is defined in subdivision
twenty-one of section four hundred seventy of this chapter, has been
revoked pursuant to subparagraph (iii) of paragraph (a) of subdivision
four of such section four hundred eighty-a, where such revocation
remains in effect, or (viii) such person has not obtained a valid retail
dealer registration under section four hundred eighty-a of this chapter
and has possessed or sold unstamped or unlawfully stamped packages of
cigarettes three or more times within a period of five years, the
commissioner may refuse to issue a certificate of authority; provided
however that under the circumstances described in clause (viii) of this
subparagraph, such person shall not be eligible to submit a certificate
of registration for a certificate of authority until five years after
its last possession or sale of unstamped or unlawfully stamped packages
of cigarettes within such five year period.

(C) In any of the foregoing instances where the commissioner may
suspend or revoke or refuse to issue a certificate of authority, the
commissioner may condition the retention or issuance of a certificate of
authority upon the filing of a bond or the deposit of tax in the manner
provided in paragraph two or three of subdivision (e) of section eleven
hundred thirty-seven.

(D) Notice of proposed revocation, suspension or refusal to issue
shall be given to the person holding a certificate of authority issued
pursuant to this subdivision or to a person applying for such a
certificate in the manner prescribed for a notice of determination of
tax and all the provisions of this article applicable to a notice of
determination under section eleven hundred thirty-eight shall apply to a
notice issued pursuant to this paragraph, insofar as such provisions can
be made applicable to the notice authorized by this paragraph, with such
modifications as may be necessary in order to adapt the language of such
provisions to the notice authorized by this paragraph. In the case of a
person applying for a certificate of authority, a notice of proposed
refusal to issue shall be issued within five days after timely
registration pursuant to paragraph one of this subdivision. Upon timely
application therefor, a hearing shall be scheduled, and within three
months from such application for hearing (determined with regard to any
postponements of any scheduled hearing or conference made at the request
of the applicant), the commissioner shall issue either a notice of
refusal or a certificate of authority. If the commissioner fails to
issue a notice of refusal within such three month period (or such period
as extended pursuant to this subdivision), the commissioner shall
immediately upon the conclusion of such period issue a certificate of
authority to the applicant. Such notice of proposed revocation or
suspension must be given to such person within three years from the date
of the act or omission described in subparagraph (A) of this paragraph,
except that in the case of acts involving falsity or fraud, such notice
may be issued at any time. All of such notices shall contain a statement
advising the person to whom it is issued that the suspension, revocation
or refusal to issue may be challenged through a hearing process and that
the petition for such challenge must be filed with the division of tax
appeals within ninety days after the giving of such notice.

(E) After the commissioner has suspended or revoked a person's
certificate of authority, by a notice of suspension or revocation, or
has refused to issue a certificate of authority, by a notice of refusal,
to such person and such decision has become final as provided for in
this paragraph, or after a person's certificate of authority has expired
and such person has failed to renew such certificate or obtain a new
certificate of authority, such person is prohibited from engaging in any
business in this state for which a certificate of authority is required.
If despite such prohibition such person continues to be so engaged in
business, the commissioner may bring an action to enjoin such person
from so engaging in business.

(5) If the commissioner considers it necessary for the proper
administration 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 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 certificate of authority,
without charge, to each registrant and a duplicate thereof for each
additional place of business of such registrant.

(6) By January first, two thousand twenty-two, the department shall
create and maintain a publicly accessible, searchable database
containing the certificate of authority number and any corresponding
identifying information for each vendor in the state.

(b) (1) Every show promoter shall, at least ten days prior to the
opening of a show, file with the commissioner of taxation and finance a
notice stating the location and dates of such show, in a form prescribed
by the commissioner of taxation and finance.

(2) The commissioner of taxation and finance shall, within five days
after the receipt of any such notice, issue to the show promoter,
without charge, a permit to operate such show, except as provided by
paragraph five of this subdivision. No show promoter shall rent, lease
or grant a license to use space for a show or operate a show without
obtaining such permit. Such permit shall be prominently displayed at the
main entrance to the show. However, if a notice required under paragraph
one has been properly filed, and if a permit has not been received by
the show promoter prior to the opening of the show, the requirements
contained in this subdivision with respect to obtaining and displaying
such a permit shall be deemed to have been complied with, unless and
until the show promoter receives a notice from the commissioner of
taxation and finance, sent by registered or certified mail, denying the
application for a permit based on the existence of an order previously
issued under paragraph five of this subdivision and in effect as of the
date of issuance of such notice denying the application. An applicant
shall have a right to a hearing in the division of tax appeals to
contest such a notice of denial. If a permit is received after a show
has commenced but before it has been terminated, the show promoter must
commence to display such permit as provided for in this paragraph.

(3) Any show promoter who is a "person required to collect any tax
imposed by this article" as defined in subdivision one of section eleven
hundred thirty-one, shall comply with all of the provisions of this
article relating to such persons as well as with all of the provisions
of this article relating to show promoters.

(4) A show promoter shall not permit any person to display for sale or
to sell tangible personal property or services subject to tax at a show
unless such person is registered under subdivision (a) of this section
and displays his certificate of authority in accordance with the
provisions of such subdivision.

(5) Any show promoter who fails to file a notice of a show, operates a
show without a permit, fails to file a report of a show, files a report
which is wilfully false, or fails to comply with any provision contained
in this article or any regulation promulgated by the commissioner of
taxation and finance pertaining to shows shall, after an opportunity for
a hearing has been afforded, be subject to the revocation of all
existing permits issued, pursuant to this section, to operate a show.
The commissioner of taxation and finance may, after an opportunity for a
hearing has been afforded, also issue an order denying such show
promoter a permit to operate a show for a period of not more than six
months from the date of such order. Such penalties shall be in addition
to any other penalties imposed under this chapter.

(c) (1) Every entertainment promoter of an entertainment event shall,
at least twenty days prior to the occurrence of such event, file with
the commissioner a notice and application for an entertainment promoter
certificate, stating the location and date of such event, in a form
prescribed by the commissioner. The commissioner shall, within ten days
after the receipt of any such notice, issue to the entertainment
promoter, without charge, an entertainment promoter certificate. No such
promoter shall authorize an entertainment vendor to make sales at such
an event if such promoter has not obtained such certificate. Such
certificate shall be prominently displayed at the main entrance to the
event. However, if a notice required under this paragraph has been
properly filed and if a certificate has not been received by the
entertainment promoter prior to the commencement of the entertainment
event, the requirements contained in this subdivision with respect to
obtaining and displaying such a certificate shall be deemed to have been
complied with, unless and until the entertainment promoter receives from
the commissioner a notice, which shall be sent by registered or
certified mail, denying the application for a certificate based on the
existence of any order previously issued pursuant to this subdivision
and in effect as of the date of issuance of such notice denying the
application. An applicant shall have a right to a hearing in the
division of tax appeals to contest such notice of denial. If a
certificate is received after an entertainment event has commenced but
before it has ended, the entertainment promoter must commence to display
such certificate as provided for in this paragraph.

(2) An entertainment promoter shall not authorize any person to make
taxable sales of tangible personal property at the entertainment event
with respect to which he is an entertainment promoter unless such person
is registered under subdivision (a) of this section and displays a
certificate of authority in accordance with the provisions of such
subdivision.

(3) An entertainment promoter who is a "person required to collect any
tax imposed by this article" as defined in subdivision one of section
eleven hundred thirty-one, shall comply with all of the provisions of
this article relating to such persons as well as with all of the
provisions of this article relating to entertainment promoters.

(4) Any entertainment promoter who fails to comply with any provision
contained in this article or any regulation prescribed by the
commissioner pertaining to an entertainment promoter's requirements with
respect to entertainment events, may, after an opportunity for a hearing
has been afforded, be subject to the revocation of all existing
entertainment promoter certificates issued pursuant to this subdivision.
The commissioner may also, after an opportunity for a hearing has been
afforded, issue an order denying such entertainment promoter an
entertainment promoter certificate relating to any entertainment event
for a period of not more than six months from the date of such order.