N.Y. Tax Law § 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.

(7) An operator of a short term rental unit, as defined in paragraph

nine of subdivision (c) of section eleven hundred one of this article,

shall be relieved of the requirement to register in paragraph one of

this subdivision if such operator's sales of occupancy are wholly

facilitated by one or more booking services from whom the operator has

received in good faith a certificate of collection that meets the

requirements set forth in paragraph two of subdivision (m) of section

eleven hundred thirty-two of this part or the booking service has

included a provision approved by the commissioner in the

publicly-available agreement between the booking service and the

operator as described in subdivision (m) of section eleven hundred

thirty-two of this part.

(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.