2006 New York Code - Collection Of Tax From Customer; Proof Required For Registration Of Motor Vehicles.

 
    §  11-2015  Collection  of  tax  from  customer;  proof  required  for
  registration of motor vehicles. (a) Notwithstanding  the  provisions  of
  section  20-324  of  the  code, every person required to collect the tax
  shall collect the tax from  the  customer  when  collecting  the  price,
  charge  or  rent to which it applies. If the customer is given any sales
  slip, invoice, receipt or other statement or memorandum  of  the  price,
  charge  or  rent  paid  or payable, the tax shall be stated, charged and
  shown separately on the first of such documents given to him or her. The
  tax shall be paid to the person required to collect it  as  trustee  for
  and on account of the state.
    (b)  The  tax  commission  shall  by  regulation prescribe a method or
  methods or a schedule or schedules of the amounts to be  collected  from
  customers in respect to any receipt, amusement charge or rent upon which
  a  tax is imposed by this subchapter so as to eliminate fractions of one
  cent and so that the aggregate collections of taxes by a person required
  to collect tax shall, as far as practicable, equal  four  percent  until
  and  including  June thirtieth, nineteen hundred seventy-five, and three
  percent thereafter, of the total receipts, amusement charges or rents of
  such person upon whom a tax is imposed by this subchapter  or,  where  a
  similar  tax  is  imposed  by article twenty-eight of the tax law, equal
  four percent  until  and  including  June  thirtieth,  nineteen  hundred
  seventy-five, and three percent thereafter, plus the rate of tax imposed
  by  article  twenty-eight  of  the  total receipts, amusement charges or
  rents of such persons upon whom a tax is imposed by this subchapter  and
  by  such  article twenty-eight, so that the tax rate to be applied shall
  be the sum of the state and local tax rates. Such schedule or  schedules
  may  provide  that  no  tax  need  be  collected  from the customer upon
  receipts, amusement charges or rents below a  stated  sum,  and  may  be
  amended  from  time  to time so as to accomplish the purposes herein set
  forth. Such schedule or schedules shall provide that  no  tax  shall  be
  collected  from the customer upon receipts from retail sales of tangible
  personal property which, under the rate imposed by article  twenty-eight
  of  the  tax law, together with the rates imposed under this subchapter,
  produce a tax of five mills or less.
    (c) For the purpose of the proper administration  of  this  subchapter
  and  to  prevent evasion of the tax hereby imposed, it shall be presumed
  that all receipts for property or services  of  any  type  mentioned  in
  subdivisions  (a),  (b),  (c),  (d)  and  (g) of section 11-2002 of this
  subchapter, all rents for occupancy of the type mentioned in subdivision
  (e) of said section, and all amusement charges of any type mentioned  in
  subdivision  (f)  of said section, are subject to tax until the contrary
  is established, and the burden of proving that  any  receipt,  amusement
  charge  or  rent  is  not  taxable  hereunder  shall  be upon the person
  required to collect tax or the customer.
    Unless (1) a vendor shall have taken from the purchaser a  certificate
  in  such  form  as  the  tax  commission  may  prescribe,  signed by the
  purchaser and setting forth his or her name and address and,  except  as
  otherwise  provided  by  regulation of the tax commission, the number of
  his  or  her  registration  certificate,  together   with   such   other
  information  as  said  commission  may  require,  to the effect that the
  property or service was purchased for resale or for some use  by  reason
  of  which  the  sale  is exempt from tax under the provisions of section
  11-2006 of  this  subchapter  or  (2)  the  purchaser  prior  to  taking
  delivery,   furnishes   to  the  vendor:  any  affidavit,  statement  or
  additional evidence, documentary or otherwise, which the tax  commission
  may  require  demonstrating that the purchaser is an exempt organization
  described in section 11-2007 of  this  subchapter,  the  sale  shall  be
  deemed  a taxable sale at retail.  Where such a certificate or statement


  has been furnished to  the  vendor,  the  burden  of  proving  that  the
  receipt,  amusement  charge  or  rent  is not taxable hereunder shall be
  solely upon the customer. The vendor shall not be  required  to  collect
  tax  from  purchasers  who  furnish a certificate of resale or an exempt
  organization  statement  in  proper  form.  Provided  however,  the  tax
  commission  may  authorize  a  purchaser, who acquires tangible personal
  property or services under circumstances which make it impossible at the
  time of acquisition to  determine  the  manner  in  which  the  tangible
  personal  property  or services will be used, to pay the tax directly to
  the tax commission and waive the collection of the tax by the vendor. No
  such authority shall be granted or exercised except upon application  to
  the  tax  commission,  and  the  issuance  by the tax commission, in its
  discretion, of a direct payment permit. If a direct  payment  permit  is
  granted  its  use  shall  be  subject to conditions specified by the tax
  commission, and the payment of tax on all acquisitions pursuant  to  the
  permit  shall  be  made  directly  to  the  tax commission by the permit
  holder.
    (d) The tax commission may provide by regulation  that  the  tax  upon
  receipts from sales on the installment plan may be paid on the amount of
  each installment and upon the date when such installment is due.
    (e)  The  tax commission may provide, by regulation, for the exclusion
  from  taxable  receipts,  amusement  charges   or   rents   of   amounts
  representing  sales  where  the contract of sale has been cancelled, the
  property returned or the receipt, charge or rent has been ascertained to
  be uncollectible or, in case the tax has been paid  upon  such  receipt,
  charge  or  rent, for refund of or credit for the tax so paid. Where the
  tax commission provides for a credit for  the  tax  so  paid,  it  shall
  require an application for credit to be filed, but it may also allow the
  applicant  to  immediately  take  the  credit on the return which is due
  coincident with or immediately subsequent  to  the  time  the  applicant
  files  his  or  her  application  for credit. However, the taking of the
  credit on the return shall be deemed to be part of the  application  for
  credit and shall be subject to the provisions in respect to applications
  for  credit  as  provided  in subdivision (e) of section 11-2022 of this
  part.
    (f) The commissioner of motor vehicles shall not issue a  registration
  certificate  for  any  motor vehicle, except in the case of a renewal of
  registration by the same owner, except upon proof, in a form approved by
  the tax commission and the commissioner of motor vehicles, that any  tax
  imposed  by  section  11-2002  of  this  subchapter  or  11-2004 of this
  subchapter with respect  to  the  sale  of  the  motor  vehicle  to  the
  registrant  or his or her use thereof has been paid, or that no such tax
  is due. For purposes of this subdivision, the term motor  vehicle  shall
  include a motor vehicle as defined in section one hundred twenty-five of
  the  vehicle  and  traffic  law  and a trailer as defined in section one
  hundred fifty-six of such law.