Bill > S00238

This bill addresses the re-registration program for sales tax vendors in New York State by eliminating the $50 application fee and mandating the refund of previously collected fees. Specifically, the bill prohibits the New York State Department of Taxation and Finance from charging a fee when vendors are required to re-register their sales tax certificates, which typically occurs once every three years. Previously, vendors were required to pay a $50 application fee when filing their certificate of registration as part of the re-registration program authorized in 2008. The bill now requires that new certificates of registration be issued without charge and mandates that all $50 fees previously collected be refunded to the vendors who paid them. This change aims to reduce the financial burden on businesses during the re-registration process. The bill applies retroactively to registrations filed on or after November 1, 2008, and takes effect immediately upon passage. The legislation modifies existing tax law to ensure that vendors can complete their required re-registration without incurring additional costs.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/S238