New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter IV - Sales And Use And Other Miscellaneous Taxes
Subchapter A - Sales And Use Taxes
Part 540 - Expiration Of Certificates Of Authority And Registration Renewals
Section 540.1 - Registration renewal
Universal Citation: 20 NY Comp Codes Rules and Regs ยง 540.1
Current through Register Vol. 46, No. 12, March 20, 2024
(a) As authorized by section 1134(a)(5) of the Tax Law, all persons who have a valid certificate of authority shall be subject to the registration renewal requirements as provided herein.
(b)
(1)
Every person holding a valid certificate of authority shall be required to file
a certificate of registration for a new certificate of authority upon
notification by the Department of Taxation and Finance of the pending
expiration of such person's current certificate of authority. Such filing shall
be made subject to the terms and conditions set forth in this Part.
(2) If the department considers it necessary
for the proper administration of the sales and use taxes and prepaid taxes
imposed by and pursuant to articles 28 and 29 of the Tax Law, the department
may require every person holding a certificate of authority to surrender the
certificate of authority and to file a new certificate of registration not more
than once every three years. For purposes of this provision, the destruction of
the certificate of authority by its holder at the direction of the department
shall be considered the surrender of the certificate of authority.
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