N.Y. Tax Law § 489: Registration of chain stores

§ 489. Registration of chain stores. Every chain store, including

vending machine operators, cooperative members, franchisees and large

volume outlet operators, must register with the commissioner of taxation

and finance. The fee for such registration shall be three hundred

dollars, unless such fee has been paid during the preceding twelve

months, in which case, the fee for such registration shall be two

hundred dollars. The fee for registration of a chain store which is a

vending machine operator which sells cigarettes at not less than fifteen

separate outlets shall be two hundred fifty dollars, regardless of the

number of vending machines owned or operated, or the number of separate

outlets maintained, unless such fee has been paid during the preceding

twelve months, in which case, the fee for such registration shall be two

hundred dollars. The commissioner may require all chain stores to file a

new registration statement not more often than once every three years.

Registration statements shall contain such information as the

commissioner may require by regulation or instruction. The provisions

of section four hundred eighty of this chapter relating to licensing of

wholesale dealers shall be applicable to the registration of chain

stores, to the extent that such provisions can be made applicable to

such registrations, as if such provisions expressly referred to

registration of chain stores.