Bill > A02372

This bill prohibits the New York State Department of Taxation and Finance from charging fees for vendor re-registration applications and mandates the refund of previously collected $50 application fees. The bill modifies existing law to remove the requirement that vendors pay a $50 fee when re-registering their sales tax certificates of authority, and ensures that the department must issue new certificates without charge. The re-registration program, originally established in 2008, allows the tax commissioner to require businesses holding a sales tax certificate of authority to file a new registration form up to once every three years. By eliminating these fees, the bill aims to reduce financial burden on businesses and simplify the re-registration process. The bill applies retroactively to re-registrations filed on or after November 1, 2008, and provides for the refund of fees already collected during that period. The changes affect vendors required to file monthly or quarterly sales and use tax returns, making it easier and less expensive for businesses to maintain their tax registration status.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A2372