2013 New York Consolidated Laws
TAX - Tax
Article 28 - SALES AND COMPENSATING USE TAXES
Part 4 - (1131 - 1148) 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 three 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, or (vi) has been convicted of a crime provided for  in
  this chapter, 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
  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.
    * NB Effective until December 31, 2016

    * (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, or (v)
  has been convicted  of  a  crime  provided  for  in  this  chapter,  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 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.
    * NB Effective December 31, 2016
    (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, or (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,  the  commissioner  may  refuse  to  issue  a  certificate  of
  authority.
    (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.
    (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.