NY Tax L § 5 (2021)
2021 New York Laws TAX - Tax Article 1 - Short Title; Definitions; Miscellaneous 5 - Obtaining and Furnishing Taxpayer Identification Information.

§  5. Obtaining and furnishing taxpayer identification information. 1. Definitions. For purposes of this section,  the  following  terms  shall mean:  (a)  "License"  shall  include the whole or part of any covered agency permit, certificate, approval, registration, charter or similar form  of permission  to engage in a profession, trade, business or occupation and any notification required to be  made  to  any  covered  agency  that  a profession,  trade,  business  or  occupation  is being engaged in or is expected to be commenced. However,  such  term  shall  not  include  any original  charter or certificate of incorporation granted by any covered agency.  (b) "Person" shall mean an individual, partnership, limited  liability company, society, association, joint stock company, corporation, estate, receiver,  trustee,  assignee,  referee, or any other person acting in a fiduciary or representative capacity, whether appointed by  a  court  or otherwise, or any combination of the foregoing. However, such term shall not  include  any  public corporation, corporation formed other than for profit or unincorporated not-for-profit entity, except such  term  shall include  an  education corporation of the type dealt with in section two hundred twenty-one  of  the  education  law,  an  education  corporation subject  to  article  one  hundred  one  of  the  education  law  and  a cooperative corporation.   * (c) "State agency" shall mean the state of New York, any department, board, bureau, commission, division, office, council or agency  thereof, a public authority or a public benefit corporation.   * NB Effective until enactment by New Jersey   * (c) "Covered agency" shall mean the state of New York, any county of the  state  of  New  York,  any  department,  board, bureau, commission, division, office, council or agency of the state or any such  county,  a public  authority,  a  public benefit corporation, the port authority of New York and New Jersey or the waterfront commission of New York harbor. When a county is wholly included within a city, then the  term  "county" shall be read to include the city.   * NB Effective upon enactment by New Jersey   2.  Requiring information. Notwithstanding any other provision of law, every covered agency shall, as  part  of  the  procedure  for  granting, renewing, amending, supplementing or restating the license of any person or  at  the  time  the covered agency contracts to purchase or purchases goods or services or leases real or personal property from  any  person, require  that  each  such  person  provide  to  the  covered agency such person's federal social security  account  number  or  federal  employer identification  number,  or  both such numbers when such person has both such numbers, or, where  such  person  does  not  have  such  number  or numbers, the reason or reasons why such person does not have such number or  numbers.  Such  numbers or reasons shall be obtained by such covered agency as part of the administration of the taxes  administered  by  the commissioner  for  the  purpose  of  establishing  the identification of persons affected by such taxes.   3. Furnishing information to  commissioner.  (a)  Notwithstanding  any other  provision  of  law,  a  covered agency shall, upon request of the commissioner, furnish to the commissioner the following information with respect to each person covered by subdivision two of this section:  (1) business name or the name under which the applicant for a  license or licensee will be licensed or is licensed;  (2)  business  address  or whatever type of address the covered agency requires the applicant for a license or the licensee to furnish  to  it; and  (3)  federal  social  security  account  number  or  federal  employer identification number, or both such numbers where such person  has  both such  numbers,  or  the reason or reasons, furnished by such person, why such person does not have such number or numbers.  (b) The reports required under paragraph (a) of this subdivision shall be  submitted  on  a compatible magnetic tape file or in some other form which is mutually acceptable to the covered agency and the commissioner.   4. Report not open to public inspection. Notwithstanding  article  six of  the public officers law or any other provision of law, the report to be furnished by the covered  agency  to  the  commissioner  pursuant  to subdivision  three  of  this section shall not be open to the public for inspection.