New York S 238: Prohibits the New York state department of taxation and finance from charging a fee for applications for a certificate of registration pursuant to a registration program

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S00238 Summary:

BILL NOS00238 

&nbsp

SAME ASSAME AS A02372

&nbsp

SPONSORGALLIVAN

&nbsp

COSPNSR

&nbsp

MLTSPNSR

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Amd Part LL-1 §1, Chap 57 of 2008; amd §1134, Tax L

&nbsp

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.

Go to top S00238 Actions:

BILL NOS00238 

&nbsp

01/08/2025REFERRED TO BUDGET AND REVENUE

01/07/2026REFERRED TO BUDGET AND REVENUE

Go to topS00238 Committee&nbspVotes:

Go to topS00238 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topS00238 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 238

 2025-2026 Regular Sessions

 IN SENATE

 (Prefiled)

 January 8, 2025
 ___________

 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:

 1 Section 1. Section 1 of part LL-1 of chapter 57 of the laws of 2008,
 2 relating to directing the commissioner of taxation and finance to insti-
 3 tute a re-registration program, is amended to read as follows:
 4 Section 1. The commissioner of taxation and finance is directed to
 5 institute a re-registration program pursuant to section 1134 of the tax
 6 law, which program should be completed by March 31, 2012. [Notwith-
 7 standing any law to the contrary, every certificate of registration
 8 filed pursuant to this re-registration program by a person required to
 9 file sales and compensating use tax returns for the monthly or quarterly
 10 periods described in section 1136 of the tax law must be accompanied by
 11 a 50 dollar application fee to constitute a complete application. This
 12 fee must be paid and disposed of in the same manner as the taxes imposed
 13 by section 1105 of the tax law and may be determined, assessed,
 14 collected and enforced in the same manner as the tax imposed by article
 15 28 of the tax law. Notwithstanding section 1148 of the tax law, or any
 16 other law to the contrary, such commissioner must retain from the appli-
 17 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.
 LBD01147-01-5

 S. 238 2

 1 determines is necessary to cover reasonable costs of such commissioner
 2 in implementing, administering and enforcing registrations pursuant to
 3 this section, but no more than the amount of those fees. The provisions
 4 of subdivisions (a) and (c) of section 1139 of the tax law apply, except
 5 that no interest is allowed or paid on any refund.] A person may be
 6 subject to the re-registration program directed by this section even if
 7 such person holds a certificate of authority that has not been in effect
 8 for a period of at least three years.
 9 § 2. Notwithstanding any law, rule or regulation to the contrary, all
 10 50 dollar application fees collected by the department of taxation and
 11 finance pursuant to the re-registration program instituted by the
 12 commissioner of taxation and finance as authorized by section 1 of part
 13 LL-1 of chapter 57 of the laws of 2008 shall be refunded to the persons
 14 who paid such fees.
 15 § 3. Paragraph 5 of subdivision (a) of section 1134 of the tax law, as
 16 amended by chapter 2 of the laws of 1995, is amended to read as follows:
 17 (5) If the commissioner considers it necessary for the proper adminis-
 18 tration of the sales and use taxes and prepaid taxes imposed by this
 19 article and pursuant