2023 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 June 30, 2024
* (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. "State agency" shall
also include the New York Waterfront Commission.
* NB Effective  June  30,  2024  until  enactment  by  New  Jersey  of
legislation having an identical effect
* (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. "Covered agency" shall also include
the New York Waterfront Commission.
* NB Effective upon enactment by New Jersey of legislation  having  an
identical effect
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.