§ 1134 — Registration

New York § 1134

• Jurisdiction: New York
• Law TAX: Tax
• Part 4: Administrative Provisions
• Art. 28: Sales and Compensating Use Taxes

Text

§ 1134. Registration. (a) (1) (i) Every person required to collect any\ntax imposed by this article, other than a person who is a vendor solely\nby reason of clause (D), (E) or (F) of subparagraph (i) of paragraph\neight of subdivision (b) of section eleven hundred one of this article,\ncommencing business or opening a new place of business, (ii) every\nperson purchasing or selling tangible personal property for resale\ncommencing business or opening a new place of business, (iii) every\nperson selling petroleum products including persons who or which are not\ndistributors, (iv) every person described in this subdivision who takes\npossession of or pays for business assets under circumstances requiring\nnotification by such person to the commissioner pursuant to subdivision\n(c) of section eleven hundred forty-one of this chapter, (v) every\nperson selling cigarettes including persons who or which are not agents,\nand (vi) every person described in subparagraph (i), (ii), (iii), (iv)\nor (v) of this paragraph or every person who is a vendor solely by\nreason of clause (D), (E) or (F) of subparagraph (i) of paragraph eight\nof subdivision (b) of section eleven hundred one of this article who or\nwhich has had its certificate of authority revoked under paragraph four\nof this subdivision, shall file with the commissioner a certificate of\nregistration, in a form prescribed by the commissioner, at least twenty\ndays prior to commencing business or opening a new place of business or\nsuch purchasing, selling or taking of possession or payment, whichever\ncomes first. Every person who is a vendor solely by reason of clause (D)\nof subparagraph (i) of paragraph eight of subdivision (b) of section\neleven hundred one of this article shall file with the commissioner a\ncertificate of registration, in a form prescribed by such commissioner,\nwithin thirty days after the day on which the cumulative total number of\noccasions that such person came into the state to deliver property or\nservices, for the immediately preceding four quarterly periods ending on\nthe last day of February, May, August and November, exceeds twelve.\nEvery person who is a vendor solely by reason of clause (E) of\nsubparagraph (i) of paragraph eight of subdivision (b) of section eleven\nhundred one of this article shall file with the commissioner a\ncertificate of registration, in a form prescribed by such commissioner,\nwithin thirty days after the day on which the cumulative total, for the\nimmediately preceding four quarterly periods ending on the last day of\nFebruary, May, August and November, of such person's gross receipts from\nsales of property delivered in this state exceeds five hundred thousand\ndollars and number of such sales exceeds one hundred. Every person who\nis a vendor solely by reason of clause (F) of subparagraph (i) of\nparagraph eight of subdivision (b) of section eleven hundred one of this\narticle shall file with the commissioner a certificate of registration,\nin a form prescribed by such commissioner, within thirty days after the\nday on which tangible personal property in which such person retains an\nownership interest is brought into this state by the person to whom such\nproperty is sold, where the person to whom such property is sold becomes\nor is a resident or uses such property in any manner in carrying on in\nthis state any employment, trade, business or profession. Information\nwith respect to the notice requirements of a purchaser, transferee or\nassignee and such person's liability pursuant to the provisions of\nsubdivision (c) of section eleven hundred forty-one of this chapter\nshall be included in or accompany the certificate of registration form\nfurnished the applicant. The commissioner shall also include with such\ninformation furnished to each applicant general information about the\ntax imposed under this article including information on records to be\nkept, returns and payments, notification requirements and forms. Such\ncertificate of registration may be amended in accordance with rules\npromulgated by the commissioner.\n (2) Except as otherwise provided in this section, the commissioner,\nwithin five days after receipt of a certificate of registration filed as\nprovided for in paragraph one of this subdivision, shall issue, without\ncharge, to each registrant a certificate of authority empowering the\nregistrant to collect the tax and a duplicate thereof for each\nadditional place of business of such registrant. Such certificate of\nauthority may be issued for a specified term of not less than three\nyears, except that a certificate of authority issued to a show vendor,\nentertainment vendor or temporary vendor may be issued for a specified\nterm of less than three years. Any certificate of authority referred to\nin this paragraph shall be subject to renewal in accordance with rules\npromulgated by the commissioner. Whether or not such certificate of\nauthority is issued for a specified term, such certificate shall be\nsubject to suspension or revocation as provided for in this section.\nEach certificate or duplicate shall state the place of business to which\nit is applicable. Such certificate of authority or duplicate shall be\nprominently displayed in the place of business of the registrant to\nwhich it applies. A registrant who has no regular place of doing\nbusiness shall attach such certificate to each of the registrant's\ncarts, stands, trucks or other merchandising devices. Such certificates\nof authority and any duplicate shall be nonassignable and\nnontransferable and shall be surrendered to the commissioner immediately\nupon the registrant's ceasing to do business at the place named (unless\nthe registrant amends the certificate of registration in accordance with\nrules promulgated by the commissioner) or in the event that such\nbusiness never commenced.\n (3) A person, other than one described in clauses (A), (B), and (C) of\nsubparagraph (i) of paragraph (8) of subdivision (b) of section eleven\nhundred one, and other than one described in clause (D), (E) or (F) of\nsuch subparagraph who is required to file a certificate of registration\nwith the commissioner, but who makes sales to persons within the state\nof tangible personal property or services, the use of which is subject\nto tax under this article, may if such person so elects file a\ncertificate of registration with the commissioner who may, in the\ncommissioner's discretion and subject to such conditions as the\ncommissioner may impose, issue to such person a certificate of authority\nto collect the compensating use tax imposed by this article.\n (4) * (A) Where a person who holds a certificate of authority (i)\nwillfully fails to file a report or return required by this article,\n(ii) willfully files, causes to be filed, gives or causes to be given a\nreport, return, certificate or affidavit required under this article\nwhich is false, (iii) willfully fails to comply with the provisions of\nparagraph two or three of subdivision (e) of section eleven hundred\nthirty-seven of this article, (iv) willfully fails to prepay, collect,\ntruthfully account for or pay over any tax imposed under this article or\npursuant to the authority of article twenty-nine of this chapter, (v)\nfails to obtain a bond pursuant to paragraph two of subdivision (e) of\nsection eleven hundred thirty-seven of this part, or fails to comply\nwith a notice issued by the commissioner pursuant to paragraph three of\nsuch subdivision, (vi) has been convicted of a crime provided for in\nthis chapter, (vii) where such person, or any person affiliated with\nsuch person as such term is defined in subdivision twenty-one of section\nfour hundred seventy of this chapter, has had a retail dealer\nregistration issued pursuant to section four hundred eighty-a of this\nchapter revoked pursuant to subparagraph (iii) of paragraph (a) of\nsubdivision four of such section four hundred eighty-a, or (viii) has\nnot obtained a valid retail dealer registration under section four\nhundred eighty-a of this chapter and such person possesses or sells\nunstamped or unlawfully stamped packages of cigarettes three or more\ntimes within a period of five years, the commissioner may revoke or\nsuspend such certificate of authority and all duplicates thereof.\nProvided, however, that the commissioner may revoke or suspend a\ncertificate of authority based on (a) the grounds set forth in clause\n(vi) of this subparagraph only where the conviction referred to occurred\nnot more than one year prior to the date of revocation or suspension;\nand provided further that where the commissioner revokes or suspends a\ncertificate of authority based on the grounds set forth in clause (vii)\nof this subparagraph, such suspension or revocation shall continue for\nas long as the revocation of the retail dealer registration pursuant to\nsection four hundred eighty-a of this chapter remains in effect, or (b)\nthe grounds set forth in clause (viii) of this subparagraph, such\nsuspension or revocation shall be for a period of five years.\n * NB Effective until December 31, 2029\n * (A) Where a person who holds a certificate of authority (i)\nwillfully fails to file a report or return required by this article,\n(ii) willfully files, causes to be filed, gives or causes to be given a\nreport, return, certificate or affidavit required under this article\nwhich is false, (iii) willfully fails to comply with the provisions of\nparagraph two or three of subdivision (e) of section eleven hundred\nthirty-seven of this article, (iv) willfully fails to prepay, collect,\ntruthfully account for or pay over any tax imposed under this article or\npursuant to the authority of article twenty-nine of this chapter, (v)\nhas been convicted of a crime provided for in this chapter, (vi) where\nsuch person, or any person affiliated with such person as such term is\ndefined in subdivision twenty-one of section four hundred seventy of\nthis chapter, has had a retail dealer registration issued pursuant to\nsection four hundred eighty-a of this chapter suspended or revoked\npursuant to subparagraph (iii) of paragraph (a) of subdivision four of\nsuch section four hundred eighty-a, or (vii) has not obtained a valid\nretail dealer registration under section four hundred eighty-a of this\nchapter and such person possesses or sells unstamped or unlawfully\nstamped packages of cigarettes three or more times within a period of\nfive years, the commissioner may revoke or suspend such certificate of\nauthority and all duplicates thereof. Provided, however, that the\ncommissioner may revoke or suspend a certificate of authority based on\n(a) the grounds set forth in clause (v) of this subparagraph only where\nthe conviction referred to occurred not more than one year prior to the\ndate of revocation or suspension; and provided further that where the\ncommissioner revokes or suspends a certificate of authority based on the\ngrounds set forth in clause (vi) of this subparagraph, such suspension\nor revocation shall continue for as long as the revocation of the retail\ndealer registration pursuant to section four hundred eighty-a of this\nchapter remains in effect, or (b) the grounds set forth in clause (vii)\nof this subparagraph, such suspension or revocation shall be for a\nperiod of five years.\n * NB Effective December 31, 2029\n (B) Where a person files a certificate of registration for a\ncertificate of authority under this subdivision and in considering such\napplication the commissioner ascertains that (i) any tax imposed under\nthis chapter or any related statute, as defined in section eighteen\nhundred of this chapter, has been finally determined to be due from such\nperson and has not been paid in full, (ii) a tax due under this article\nor any law, ordinance or resolution enacted pursuant to the authority of\narticle twenty-nine of this chapter has been finally determined to be\ndue from an officer, director, partner or employee of such person, and,\nwhere such person is a limited liability company, also a member or\nmanager of such person, in the officer's, director's, partner's,\nmember's, manager's or employee's capacity as a person required to\ncollect tax on behalf of such person or another person and has not been\npaid, (iii) such person has been convicted of a crime provided for in\nthis chapter within one year from the date on which such certificate of\nregistration is filed, (iv) an officer, director, partner or employee of\nsuch person, and, where such person is a limited liability company, also\na member or manager of such person, which officer, director, partner,\nmember, manager or employee is a person required to collect tax on\nbehalf of such person filing a certificate of registration has in the\nofficer's, director's, partner's, member's, manager's or employee's\ncapacity as a person required to collect tax on behalf of such person or\nof another person been convicted of a crime provided for in this chapter\nwithin one year from the date on which such certificate of registration\nis filed, (v) a shareholder owning more than fifty percent of the number\nof shares of stock of such person (where such person is a corporation)\nentitling the holder thereof to vote for the election of directors or\ntrustees, who owned more than fifty percent of the number of such shares\nof another person (where such other person is a corporation) at the time\nany tax imposed under this chapter or any related statute as defined in\nsection eighteen hundred of this chapter was finally determined to be\ndue and where such tax has not been paid in full, or at the time such\nother person was convicted of a crime provided for in this chapter\nwithin one year from the date on which such certificate of registration\nis filed, (vi) a certificate of authority issued to such person has been\nrevoked or suspended pursuant to subparagraph (A) of this paragraph\nwithin one year from the date on which such certificate of registration\nis filed, (vii) a retail dealer registration issued pursuant to section\nfour hundred eighty-a of this chapter to such person, or to any person\naffiliated with such person as such term is defined in subdivision\ntwenty-one of section four hundred seventy of this chapter, has been\nrevoked pursuant to subparagraph (iii) of paragraph (a) of subdivision\nfour of such section four hundred eighty-a, where such revocation\nremains in effect, or (viii) such person has not obtained a valid retail\ndealer registration under section four hundred eighty-a of this chapter\nand has possessed or sold unstamped or unlawfully stamped packages of\ncigarettes three or more times within a period of five years, the\ncommissioner may refuse to issue a certificate of authority; provided\nhowever that under the circumstances described in clause (viii) of this\nsubparagraph, such person shall not be eligible to submit a certificate\nof registration for a certificate of authority until five years after\nits last possession or sale of unstamped or unlawfully stamped packages\nof cigarettes within such five year period.\n (C) In any of the foregoing instances where the commissioner may\nsuspend or revoke or refuse to issue a certificate of authority, the\ncommissioner may condition the retention or issuance of a certificate of\nauthority upon the filing of a bond or the deposit of tax in the manner\nprovided in paragraph two or three of subdivision (e) of section eleven\nhundred thirty-seven.\n (D) Notice of proposed revocation, suspension or refusal to issue\nshall be given to the person holding a certificate of authority issued\npursuant to this subdivision or to a person applying for such a\ncertificate in the manner prescribed for a notice of determination of\ntax and all the provisions of this article applicable to a notice of\ndetermination under section eleven hundred thirty-eight shall apply to a\nnotice issued pursuant to this paragraph, insofar as such provisions can\nbe made applicable to the notice authorized by this paragraph, with such\nmodifications as may be necessary in order to adapt the language of such\nprovisions to the notice authorized by this paragraph. In the case of a\nperson applying for a certificate of authority, a notice of proposed\nrefusal to issue shall be issued within five days after timely\nregistration pursuant to paragraph one of this subdivision. Upon timely\napplication therefor, a hearing shall be scheduled, and within three\nmonths from such application for hearing (determined with regard to any\npostponements of any scheduled hearing or conference made at the request\nof the applicant), the commissioner shall issue either a notice of\nrefusal or a certificate of authority. If the commissioner fails to\nissue a notice of refusal within such three month period (or such period\nas extended pursuant to this subdivision), the commissioner shall\nimmediately upon the conclusion of such period issue a certificate of\nauthority to the applicant. Such notice of proposed revocation or\nsuspension must be given to such person within three years from the date\nof the act or omission described in subparagraph (A) of this paragraph,\nexcept that in the case of acts involving falsity or fraud, such notice\nmay be issued at any time. All of such notices shall contain a statement\nadvising the person to whom it is issued that the suspension, revocation\nor refusal to issue may be challenged through a hearing process and that\nthe petition for such challenge must be filed with the division of tax\nappeals within ninety days after the giving of such notice.\n (E) After the commissioner has suspended or revoked a person's\ncertificate of authority, by a notice of suspension or revocation, or\nhas refused to issue a certificate of authority, by a notice of refusal,\nto such person and such decision has become final as provided for in\nthis paragraph, or after a person's certificate of authority has expired\nand such person has failed to renew such certificate or obtain a new\ncertificate of authority, such person is prohibited from engaging in any\nbusiness in this state for which a certificate of authority is required.\nIf despite such prohibition such person continues to be so engaged in\nbusiness, the commissioner may bring an action to enjoin such person\nfrom so engaging in business.\n (5) If the commissioner considers it necessary for the proper\nadministration of the sales and use taxes and prepaid taxes imposed by\nthis article and pursuant to the authority of article twenty-nine of\nthis chapter, it may require every person under this section or section\ntwelve hundred fifty-three of this chapter who holds a certificate of\nauthority to file a new certificate of registration in such form and at\nsuch time as the commissioner may prescribe and to surrender such\ncertificate of authority. The commissioner may require such filing and\nsuch surrender not more often than once every three years. Upon the\nfiling of such certificate of registration and the surrender of such\ncertificate of authority, the commissioner shall issue, within such time\nas the commissioner may prescribe, a new certificate of authority,\nwithout charge, to each registrant and a duplicate thereof for each\nadditional place of business of such registrant.\n (6) By January first, two thousand twenty-two, the department shall\ncreate and maintain a publicly accessible, searchable database\ncontaining the certificate of authority number and any corresponding\nidentifying information for each vendor in the state.\n (7) An operator of a short term rental unit, as defined in paragraph\nnine of subdivision (c) of section eleven hundred one of this article,\nshall be relieved of the requirement to register in paragraph one of\nthis subdivision if such operator's sales of occupancy are wholly\nfacilitated by one or more booking services from whom the operator has\nreceived in good faith a certificate of collection that meets the\nrequirements set forth in paragraph two of subdivision (m) of section\neleven hundred thirty-two of this part or the booking service has\nincluded a provision approved by the commissioner in the\npublicly-available agreement between the booking service and the\noperator as described in subdivision (m) of section eleven hundred\nthirty-two of this part.\n (b) (1) Every show promoter shall, at least ten days prior to the\nopening of a show, file with the commissioner of taxation and finance a\nnotice stating the location and dates of such show, in a form prescribed\nby the commissioner of taxation and finance.\n (2) The commissioner of taxation and finance shall, within five days\nafter the receipt of any such notice, issue to the show promoter,\nwithout charge, a permit to operate such show, except as provided by\nparagraph five of this subdivision. No show promoter shall rent, lease\nor grant a license to use space for a show or operate a show without\nobtaining such permit. Such permit shall be prominently displayed at the\nmain entrance to the show. However, if a notice required under paragraph\none has been properly filed, and if a permit has not been received by\nthe show promoter prior to the opening of the show, the requirements\ncontained in this subdivision with respect to obtaining and displaying\nsuch a permit shall be deemed to have been complied with, unless and\nuntil the show promoter receives a notice from the commissioner of\ntaxation and finance, sent by registered or certified mail, denying the\napplication for a permit based on the existence of an order previously\nissued under paragraph five of this subdivision and in effect as of the\ndate of issuance of such notice denying the application. An applicant\nshall have a right to a hearing in the division of tax appeals to\ncontest such a notice of denial. If a permit is received after a show\nhas commenced but before it has been terminated, the show promoter must\ncommence to display such permit as provided for in this paragraph.\n (3) Any show promoter who is a "person required to collect any tax\nimposed by this article" as defined in subdivision one of section eleven\nhundred thirty-one, shall comply with all of the provisions of this\narticle relating to such persons as well as with all of the provisions\nof this article relating to show promoters.\n (4) A show promoter shall not permit any person to display for sale or\nto sell tangible personal property or services subject to tax at a show\nunless such person is registered under subdivision (a) of this section\nand displays his certificate of authority in accordance with the\nprovisions of such subdivision.\n (5) Any show promoter who fails to file a notice of a show, operates a\nshow without a permit, fails to file a report of a show, files a report\nwhich is wilfully false, or fails to comply with any provision contained\nin this article or any regulation promulgated by the commissioner of\ntaxation and finance pertaining to shows shall, after an opportunity for\na hearing has been afforded, be subject to the revocation of all\nexisting permits issued, pursuant to this section, to operate a show.\nThe commissioner of taxation and finance may, after an opportunity for a\nhearing has been afforded, also issue an order denying such show\npromoter a permit to operate a show for a period of not more than six\nmonths from the date of such order. Such penalties shall be in addition\nto any other penalties imposed under this chapter.\n (c) (1) Every entertainment promoter of an entertainment event shall,\nat least twenty days prior to the occurrence of such event, file with\nthe commissioner a notice and application for an entertainment promoter\ncertificate, stating the location and date of such event, in a form\nprescribed by the commissioner. The commissioner shall, within ten days\nafter the receipt of any such notice, issue to the entertainment\npromoter, without charge, an entertainment promoter certificate. No such\npromoter shall authorize an entertainment vendor to make sales at such\nan event if such promoter has not obtained such certificate. Such\ncertificate shall be prominently displayed at the main entrance to the\nevent. However, if a notice required under this paragraph has been\nproperly filed and if a certificate has not been received by the\nentertainment promoter prior to the commencement of the entertainment\nevent, the requirements contained in this subdivision with respect to\nobtaining and displaying such a certificate shall be deemed to have been\ncomplied with, unless and until the entertainment promoter receives from\nthe commissioner a notice, which shall be sent by registered or\ncertified mail, denying the application for a certificate based on the\nexistence of any order previously issued pursuant to this subdivision\nand in effect as of the date of issuance of such notice denying the\napplication. An applicant shall have a right to a hearing in the\ndivision of tax appeals to contest such notice of denial. If a\ncertificate is received after an entertainment event has commenced but\nbefore it has ended, the entertainment promoter must commence to display\nsuch certificate as provided for in this paragraph.\n (2) An entertainment promoter shall not authorize any person to make\ntaxable sales of tangible personal property at the entertainment event\nwith respect to which he is an entertainment promoter unless such person\nis registered under subdivision (a) of this section and displays a\ncertificate of authority in accordance with the provisions of such\nsubdivision.\n (3) An entertainment promoter who is a "person required to collect any\ntax imposed by this article" as defined in subdivision one of section\neleven hundred thirty-one, shall comply with all of the provisions of\nthis article relating to such persons as well as with all of the\nprovisions of this article relating to entertainment promoters.\n (4) Any entertainment promoter who fails to comply with any provision\ncontained in this article or any regulation prescribed by the\ncommissioner pertaining to an entertainment promoter's requirements with\nrespect to entertainment events, may, after an opportunity for a hearing\nhas been afforded, be subject to the revocation of all existing\nentertainment promoter certificates issued pursuant to this subdivision.\nThe commissioner may also, after an opportunity for a hearing has been\nafforded, issue an order denying such entertainment promoter an\nentertainment promoter certificate relating to any entertainment event\nfor a period of not more than six months from the date of such order.\n