2023 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, 2029
* (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, 2029
(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.