NY Tax L § 1134 (2021)
2021 New York Laws TAX - Tax Article 28 - Sales and Compensating Use Taxes Part 4 - Administrative Provisions 1134 - Registration.

§ 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.