N.Y. Tax Law § 5: Obtaining and furnishing taxpayer identification information

§ 5. Obtaining and furnishing taxpayer identification information. 1.

Definitions. For purposes of this section, the following terms shall

mean:

(a) "License" shall include the whole or part of any covered agency

permit, certificate, approval, registration, charter or similar form of

permission to engage in a profession, trade, business or occupation and

any notification required to be made to any covered agency that a

profession, trade, business or occupation is being engaged in or is

expected to be commenced. However, such term shall not include any

original charter or certificate of incorporation granted by any covered

agency.

(b) "Person" shall mean an individual, partnership, limited liability

company, society, association, joint stock company, corporation, estate,

receiver, trustee, assignee, referee, or any other person acting in a

fiduciary or representative capacity, whether appointed by a court or

otherwise, or any combination of the foregoing. However, such term shall

not include any public corporation, corporation formed other than for

profit or unincorporated not-for-profit entity, except such term shall

include an education corporation of the type dealt with in section two

hundred twenty-one of the education law, an education corporation

subject to article one hundred one of the education law and a

cooperative corporation.

* (c) "State agency" shall mean the state of New York, any department,

board, bureau, commission, division, office, council or agency thereof,

a public authority or a public benefit corporation. "State agency" shall

also include the New York Waterfront Commission.

* NB Effective June 30, 2024 until enactment by New Jersey of

legislation having an identical effect

* (c) "Covered agency" shall mean the state of New York, any county of

the state of New York, any department, board, bureau, commission,

division, office, council or agency of the state or any such county, a

public authority, a public benefit corporation, the port authority of

New York and New Jersey or the waterfront commission of New York harbor.

When a county is wholly included within a city, then the term "county"

shall be read to include the city. "Covered agency" shall also include

the New York Waterfront Commission.

* NB Effective upon enactment by New Jersey of legislation having an

identical effect

2. Requiring information. Notwithstanding any other provision of law,

every covered agency shall, as part of the procedure for granting,

renewing, amending, supplementing or restating the license of any person

or at the time the covered agency contracts to purchase or purchases

goods or services or leases real or personal property from any person,

require that each such person provide to the covered agency such

person's federal social security account number or federal employer

identification number, or both such numbers when such person has both

such numbers, or, where such person does not have such number or

numbers, the reason or reasons why such person does not have such number

or numbers. Such numbers or reasons shall be obtained by such covered

agency as part of the administration of the taxes administered by the

commissioner for the purpose of establishing the identification of

persons affected by such taxes.

3. Furnishing information to commissioner. (a) Notwithstanding any

other provision of law, a covered agency shall, upon request of the

commissioner, furnish to the commissioner the following information with

respect to each person covered by subdivision two of this section:

(1) business name or the name under which the applicant for a license

or licensee will be licensed or is licensed;

(2) business address or whatever type of address the covered agency

requires the applicant for a license or the licensee to furnish to it;

and

(3) federal social security account number or federal employer

identification number, or both such numbers where such person has both

such numbers, or the reason or reasons, furnished by such person, why

such person does not have such number or numbers.

(b) The reports required under paragraph (a) of this subdivision shall

be submitted on a compatible magnetic tape file or in some other form

which is mutually acceptable to the covered agency and the commissioner.

4. Report not open to public inspection. Notwithstanding article six

of the public officers law or any other provision of law, the report to

be furnished by the covered agency to the commissioner pursuant to

subdivision three of this section shall not be open to the public for

inspection.