New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter I - Franchise and Certain Business Taxes › Subchapter I - Cigarette Tax, Cigarette Marketing Standards And Tobacco Products Tax › Article 2 - Cigarette Marketing Standards › Part 81 - Registration Of Chain Stores › Section 81.1 - Registration of chain stores

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 480, 483(a), 489
(a) Every chain store, including a vending
					 machine operator, a cooperative member, a franchisee and a large volume outlet
					 operator, must register with the Department of Taxation and Finance. No person
					 shall be considered to be a chain store for purposes of the Cigarette Marketing
					 Standards Act unless such person has been granted and publicly displays, in
					 such person's place of business, a certificate of chain store registration. The
					 certificate of registration granted to a chain store by the department is
					 personal to the person to whom it is granted and such certificate is not
					 assignable. (See sections
					 72.1
					 and
					 81.2 
					 of this Title for assignments of licenses and the application of the wholesale
					 dealer provisions to the registration of chain stores.)
(b)
(1) An
					 application for a certificate of registration as a chain store must be made on
					 a form prescribed by the Department of Taxation and Finance for such purpose
					 and must fully disclose all of the information requested therein. Such
					 application must be accompanied by a nonrefundable fee of $300 in the form of a
					 bank check, certified check (or other guaranteed draft acceptable to the
					 department) or money order, made payable to the Department of Taxation and
					 Finance, unless such fee has been paid during the preceding 12 months, in which
					 case, the fee for registration shall be $200. Provided, however, the fee for
					 registration of a chain store that is a vending machine operator shall be $250,
					 unless such fee has been paid during the preceding 12 months, in which case,
					 the fee shall be $200. Every qualifying group of 15 or more commonly owned
					 retail outlets, vending machine operator, cooperative member, franchisee and
					 large volume outlet operator who or which wishes to register as a chain store,
					 must file such application and remit the appropriate registration fee. A single
					 registration fee shall be applicable to each classification of chain store,
					 regardless of the number of retail outlets, vending machines, separate outlets
					 or other establishments owned, operated or maintained by the applicant and its
					 affiliates.
(2) The department will
					 review the information submitted by the applicant and may for cause refuse to
					 register such applicant. Upon approval of an application for a certificate of
					 registration as a chain store, the department will issue, for prominent public
					 display, an individual certificate of registration for each of a chain store's
					 business locations, other than individual vending machines. Each certificate
					 shall bear the address of the appropriate place of business and a common chain
					 store identification number. Failure to display such certificate(s) will
					 constitute a violation of article 20-A of the Tax Law.
(3) Except as otherwise provided, a
					 certificate of registration as a chain store shall continue in effect until
					 cancelled or suspended by the department or until surrendered by the
					 registrant.