Bill > A04096

This bill introduces two key changes to New York state tax law: First, it requires new businesses to complete an online sales tax education course created by the tax commissioner, which includes an examination and results in a certification. New businesses must provide proof of this certification when they make their first sales tax payment. Second, the bill reduces the statute of limitations for sales tax liability, creating a graduated approach where tax liabilities will be extinguished after 10 years for warrants filed after April 2016, 15 years for warrants filed between April 2011 and April 2016, and all existing warrants filed before April 2011 will be extinguished on April 1, 2026. The goal appears to be simplifying tax compliance for new businesses by providing educational resources and creating a more streamlined approach to resolving long-standing tax liabilities by setting clear time limits on when the state can pursue collection. The bill is set to take effect on April 1, 2026, giving businesses and tax authorities ample time to prepare for these changes.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A4096