1. (c) See section 158.1(c) of this Title with regard to the requirement of furnishing identifying numbers.

(a) General.

Each employer and each payer of certain gambling winnings (see section 171.11[a] of this Article) must be identified by a New York State employer identification number. This employer identification number will be the same as the Federal employer identification number in every case where such a number has been assigned by the Internal Revenue Service. The permanent employer identification number is a nine-digit number separated by a hyphen as follows: 00-0000000. Except as provided in subdivision (b) of this section, no employer may have more than one employer identification number. Where a temporary New York State employer identification number has been assigned and such employer later obtains a Federal employer identification number, the New York State Division of Taxation must be notified of the Federal employer identification number received and the Federal employer identification number must be used for all subsequent New York State personal income tax withholding purposes.

(b) Employers with branch locations or divisions.

Employers seeking to have branch locations or divisions file as separate entities may apply for special New York State employer identification numbers to the Department of Taxation and Finance. Such department, at its discretion, may assign a special New York State employer identification number upon a showing by such employer of a legitimate business purpose for such request.