2006 New York Code - Registration.

 
    §  11-2017  Registration.  On or before August first, nineteen hundred
  sixty-five, or in the case of persons commencing business or opening new
  places of business  after  such  date,  within  three  days  after  such
  commencement  or  opening,  every  person  required  to  collect any tax
  imposed by this subchapter and every person purchasing tangible personal
  property for resale shall file with the tax commission a certificate  of
  registration  in  a  form prescribed by it. In addition to those persons
  required to register pursuant to the preceding sentence,  on  or  before
  June  first,  nineteen  hundred  sixty-six,  or  in  the case of persons
  commencing business or opening new places of business after  such  date,
  within  three  days  after  such  commencement  or opening, every person
  selling tangible personal property for resale shall  also  file  such  a
  certificate.  In addition to those persons required to register pursuant
  to the preceding sentences,  on  or  before  September  first,  nineteen
  hundred  seventy,  or  in  the  case  of  persons commencing business or
  opening new places of business after such date, within three days  after
  such  commencement  or opening, every person required to collect the tax
  imposed by subdivision (g) of section 11-2002 of this subchapter,  shall
  also  file such a certificate. The tax commission shall within five days
  after such registration issue, without  charge,  to  each  registrant  a
  certificate  of authority empowering him or her to collect the tax and a
  duplicate  thereof  for  each  additional  place  of  business  of  such
  registrant.  Each  certificate  or  duplicate  shall  state the place of
  business to which it is applicable. Such certificates of authority shall
  be prominently displayed in the places of business of the registrant.  A
  registrant  who has no regular place of doing business shall attach such
  certificate to his or her cart,  stand,  truck  or  other  merchandising
  device. Such certificates shall be nonassignable and nontransferable and
  shall  be  surrendered  to  the  tax  commission  immediately  upon  the
  registrant's ceasing to do business  at  the  place  named.  However,  a
  person who is presently registered pursuant to the provisions of chapter
  twenty-two  of  this title need not register again under this subchapter
  unless the tax commission shall require him or her to do  so.  A  person
  other  than  the  one described in clauses (A), (B) and (C) of paragraph
  eight, of subdivision (b) of section 11-2001 of this subchapter, but who
  makes sales to persons within the city of tangible personal property  or
  services,  the use of which is subject to tax under this subchapter, may
  if he or she so elects file a certificate of registration with  the  tax
  commission  which  may, in its discretion and subject to such conditions
  as it may impose, issue to him or her  a  certificate  of  authority  to
  collect  the  compensating use tax imposed by this subchapter; provided,
  however, that any person who elects to  register  under  section  eleven
  hundred  thirty-four  of  the  tax law pursuant to the election provided
  therein must make a similar election  for  the  purposes  of  the  taxes
  imposed under this subchapter.