(a) Except for persons who are vendors solely by reason of paragraph (5), (6) or (7) of subdivision (a) of section 526.10 of this Title, any person required to register under section 1134 of the Tax Law and Part 533 of this Title, must submit a certificate of registration at least 20 days before the earliest of:

1. (1) commencing business;
2. (2) opening a new place of business; or

3. (3) taking possession of, or making payment for, business assets transferred in a bulk sale.

   A business is commenced or a new place of business is opened when sales are made to customers, rent is received for hotel occupancies, or amusement charges are received from patrons. A certificate of registration must be filed at least 20 days before such date, but may be filed earlier. Persons intending to make sales to others may wish to file earlier, so that they may be issued a certificate of authority which will authorize the purchase of their inventory without payment of tax.

(b) If more than one place of business is maintained, a certificate of registration must be filed for the principal place of business together with a schedule of business locations for each additional place of business making sales within New York State. A certificate of authority will be issued for each additional business location. Each certificate of authority shall state the place of business (normally, the address) to which it is applicable.

1. (1) Any person who is a vendor solely by reason of section 526.10(a)(5) of this Title, must submit a certificate of registration within 30 days after the first day of the quarterly sales tax reporting period, which period immediately follows the four consecutive quarterly sales tax reporting periods during which the cumulative total number of occasions such person came into the State to deliver property or services exceeded 12. (Quarterly sales tax reporting periods end on the last day of February, May, August and November.) However, in accordance with section 1131(1) of the Tax Law, such registrant shall not be a “person required to collect tax” until 20 days after the date such registrant is required to submit its registration certificate.

2. (2) Accordingly, a person who first qualifies as a vendor solely by reason of section 516.10(a)(5) of this Title on:

   1. (i) December 1st, must submit a certificate of registration no later than December 31st, and shall be a “person required to collect tax” on January 20th, of the next year;
   2. (ii) March 1st, must submit a certificate of registration no later than March 31st, and shall be a “person required to collect tax” on April 20th;
   3. (iii) June 1st, must submit a certificate of registration no later than July 1st, and shall be a “person required to collect tax” on July 21st;

   4. (iv) September 1st, must submit a certificate of registration no later than October 1st and shall be a “person required to collect tax” on October 21st. Example:

      Example:

      A furniture reupholsterer located in New Jersey offers free pick-up and delivery service to its customers. Between May 15, 1989 and June 5, 1990, the reupholsterer came into New York to deliver furniture, reupholstered at its New Jersey factory, on 16 occasions as follows:

      Job No.	Delivery Date	Job No.	Delivery Date
      1	May 15, 1989	9	September 5, 1989
      2	May 15, 1989	10	September 15, 1989
      3	May 19, 1989	11	October 5, 1989
      4	May 22, 1989	12	October 13, 1989
      5	June 5,1989	13	November 27, 1989
      6	July 11, 1989	14	May 10, 1990
      7	August 11, 1989	15	May 11, 1990
      8	August 28, 1989	16	June 5, 1990

      Since, as of December 1, 1989, the number of occasions the reupholsterer came into New York to deliver its service during the immediately preceding four quarterly sales tax reporting periods exceeded 12, the reupholsterer is a vendor as of December 1, 1989. Therefore, the reupholsterer must submit a certificate of registration by December 31, 1989, and in accordance with section 1311(1) of the Tax Law, the reupholsterer will be required to collect tax on all taxable services delivered in New York on or after January 20, 1990.

      (d)

3. (1) Any person who is a vendor solely by reason of section 526.10(a)(6) of this Title, must submit a certificate of registration within 30 days after the first day of the quarterly sales tax reporting period, which period immediately follows the four consecutive quarterly sales tax reporting periods during which the cumulative total of such person's gross receipts from sales of property delivered in this State exceeded $300,000 and the number of such sales exceeded 100. (Quarterly sales tax reporting periods end on the last day of February, May, August and November.) However, in accordance with section 1131(1) of the Tax Law, such registrant shall not be a “person required to collect tax” until 20 days after the date such registrant is required to submit its registration certificate.

4. (2) Accordingly, a person who first qualifies as a vendor solely by reason of section 526.10(a)(6) of this Title on:

   1. (i) December 1st, must submit a certificate of registration no later than December 31st, and shall be a “person required to collect tax” on January 20th, of the next year;
   2. (ii) March 1st, must submit a certificate of registration no later than March 31, and shall be a “person required to collect tax” on April 20th;
   3. (iii) June 1st, must submit a certificate of registration no later than July 1st, and shall be a “person required to collect tax” on July 21st;

   4. (iv) September 1st, must submit a certificate of registration no later than October 1st and shall be a “person required to collect tax” on October 21st. Example:

      Example:

      Company P, a mail order house located in Utah, solicits sales in New York State only by way of its mail order catalog sent four times a year directly to resident addresses in New York. All orders are filled in Utah and sent via U.S. mail to New York. Company P began soliciting business in New York in September 1989 and during the period September 1, 1989 through November 30, 1990, Company P had the following gross sales (summarized by sales tax quarterly filing period) to customers in New York.

      Gross Sales in New York
      Period	Number of Sales	Dollar Amount
      9/1/89 – 11/30/89	700	$ 42,000
      12/1/89 – 2/28/90	1,300	$ 71,000
      3/1/90 – 5/31/90	1,500	$ 81,000
      6/1/90 – 8/31/90	1,800	$ 97,000
      9/1/90 – 11/30/90	2,200	$114,000

      Although Company P's number of sales of property delivered in New York exceeded 100 during the four quarterly sales tax reporting periods from September 1, 1989 through August 31, 1990, its dollar volume of sales for this period was only $291,000. Accordingly, Company P is not presumed to be a vendor for the quarter beginning September 1, 1990. However, since Company P's number of sales delivered in New York for the period from December 1, 1989 through November 30, 1990 exceeded 100 and the gross receipts from these sales exceeded $300,000, Company P is presumed to be a vendor as of December 1, 1990. Therefore, Company P must submit a certificate of registration by December 31, 1990, and, in accordance with section 1131(1) of the Tax Law, Company P is required to collect tax on all taxable sales made on or after January 20, 1991.

      (e)

5. (1) Any person who has filed a certificate of registration and obtained a certificate of authority solely by reason of having made regular or systematic deliveries of property and/or services in this State as described in section 526.10(a)(5) of this Title, who can demonstrate to the satisfaction of the Commissioner that he cannot reasonably be expected to effect such deliveries of property and/or services on more than 12 occasions during the next succeeding four quarterly sales tax reporting periods, may submit a written request to the commissioner for the cancellation of its certificate of authority.

   1. (i) The request for the cancellation of the vendor's certificate of authority must include the following:

      1. (a) the business name and address;
      2. (b) the vendor identification number;
      3. (c) a request for cancellation of the vendor's certificate of authority and a statement clearly indicating why the vendor cannot reasonably be expected to effect deliveries of property and/or services in this State as described in section 526.10(a)(5) of the Sales and Use Tax Regulations on more than 12 occasions during the next succeeding four quarterly sales tax reporting periods; and
      4. (d) whatever documentary evidence is available to support the statement identified in clause (c) of this subparagraph.

   2. (ii) The request for cancellation of the vendor's certificate of authority must be filed with the Registration and Licensing Services Bureau of the Processing Division, W.A. Harriman Campus, Albany, NY 12227 and must be signed by a responsible owner, partner or officer.

      (3)

   3. (i) If the Registration and Licensing Services Bureau consents to the cancellation of the vendor's certificate of authority, it will notify the vendor in writing of the effective date of such cancellation.

      1. (a) A vendor whose certificate of authority has been cancelled in accordance with this subdivision must, within 20 days of the effective date of such cancellation, file a final return and surrender its certificate of authority in accordance with the provisions of Part 533 of this Title.
      2. (b) A vendor whose certificate of authority has been cancelled pursuant to this subdivision who subsequently becomes a “person required to register” as described in section 539.2 of this Title must file a certificate of registration in accordance with the provisions of such section.

   4. (ii) If the Registration and Licensing Services Bureau does not consent to the cancellation of the vendor's certificate of authority, it will notify the vendor of such decision in writing. Example:

      Example:

      Corporation A, located in New Jersey, has two stores. Store No. 1 is in southern New Jersey and Store No. 2 is situated close to the New York City metropolitan area. During the period September 1, 1988 through August 31, 1989, Store No. 2 regularly delivered taxable property into New York within the meaning of section 526.10(a)(5) of the Sales and Use Tax Regulations. Corporation A filed a certificate of registration with the Tax Department and holds a valid certificate of authority.

      On July 1, 1990 Corporation A decided to close Store No. 2 effective August 31, 1990. Corporation A wrote a letter to the Registration and Licensing Services Bureau and requested that its certificate of authority be cancelled because it had closed its only store doing business in New York. Corporation A included with its letter a certified copy of the resolution of the board of directors of Corporation A closing Store No. 2. On the basis of the submission made by Corporation A, written notification was sent to it by the Registration and Licensing Services Bureau of the effective date of the cancellation of its certificate of authority. Within 20 days after the effective date of the cancellation of its certificate of authority, Corporation A filed its final return and with it submitted payment of all taxes due as well as its certificate of authority.

      (f)

   (2)

6. (1) Any person who has filed a certificate of registration and obtained a certificate of authority solely by reason of having regularly or systematically solicited business in this State as described in section 526.10(a)(6) of this Title who can demonstrate to the satisfaction of the commissioner that he cannot reasonably be expected to have gross receipts in excess of $300,000 or more than 100 sales of property delivered into New York over the next succeeding four quarterly sales tax reporting periods, may submit a written request to the Commissioner for the cancellation of its certificate of authority.

   1. (i) The request for the cancellation of the vendor's certificate of authority must include the following:

      1. (a) the business name and address;
      2. (b) the vendor identification number;
      3. (c) a request for cancellation of the vendor's certificate of authority and a statement clearly indicating why the vendor cannot reasonably be expected to have gross receipts in delivered into New York over the next succeeding four quarterly sales tax reporting periods; and
      4. (d) whatever documentary evidence is available to support the statement identified in clause (c) of this subparagraph.

   2. (ii) The request for cancellation of the vendor's certificate of authority must be filed with the registration and Licensing Services Bureau of the Processing Division, W.A. Harriman Campus, Albany, NY 12227 and must be signed by a responsible owner, partner or officer.

      (3)

   3. (i) If the Registration and Licensing Services Bureau consents to the cancellation of the vendor's certificate of authority, it will notify the vendor in writing of the effective date of such cancellation.

      1. (a) A vendor whose certificate of authority has been cancelled in accordance with this subdivision must, within 20 days of the effective date of such cancellation, file a final return and surrender its certificate of authority in accordance with the provisions of Part 533 of this Title.
      2. (b) A vendor whose certificate of authority has been cancelled pursuant to this subdivision who subsequently becomes a “person required to register” as described in section 539.1 of this Title must file a certificate of registration in accordance with the provisions of such section.

   4. (ii) If the Registration and Licensing Services Bureau does not consent to the cancellation of the vendor's certificate of authority, it will notify the vendor of such decision in writing. Example:

      Example:

      Company X, located in Ohio, is the exclusive manufacturer and retailer of a unique product for which it holds a patent. Company X solicits its sales only through advertisements placed in national technology magazines. All orders are filled from Ohio and shipped via common carrier. Although Company X sells products in New York besides its patented product, 90% of its sales in New York are of the patented product. The other 10% of the company's sales are of ancillary products which customers order from Company X as a matter of convenience when placing their main order. These other products are readily available from other suppliers.

      During the period September 1, 1988 through August 31, 1989, Company X regularly solicited business in New York State as described in section 526.10(a)(6) of the Sales and Use Tax Regulations. Company X filed a certificate of registration with the Tax Department and holds a valid certificate of authority. During the period September 1, 1989 through August 31, 1990, Company X had the following sales to customers in New York (summarized by quarterly sales tax reporting period):

      Gross Sales In New York
      	Number of	Dollar
      Period	Sales	Amount
      9/1/89 – 11/30/89	6,200	$810,000
      12/1/89 – 2/28/90	600	$ 52,000
      3/1/90 – 5/31/90	500	$ 43,000
      6/1/90 – 8/31/90	400	$ 33,000
      Total (9/1/89 – 8/31/90)	7,700	$938,000

      Due to a technological breakthrough by one of its competitors in January 1990, Company X's patented product was made obsolete and demand for this product virtually disappeared. News of the demise of Company X's product was cited in a technology magazine article featuring the product of Company X's competitor.

      Company X wrote a letter to the Registration and Licensing Services Bureau and requested that its certificate of authority be cancelled because of the change in the volume of business it expected to conduct in New York State in the future. Company X included with its submission a copy of the magazine article cited above as well as copies of relevant accounting records. On the basis of the submission made by Company X, written notification was sent to it by the Registration and Licensing Services Bureau of the effective date of the cancellation of its certificate of authority. Within 20 days after the effective date of the cancellation of its certificate of authority, Company X filed its final return and with it submitted payment of all taxes due as well as its certificate of authority.

      (g)

   (2)

7. (1) A person who is a vendor solely by reason of section 526.10(a)(7) of this Title must submit a certificate of registration within 30 days after the first day on which tangible personal property in which such person retains an ownership interest is brought into this State by the purchaser who;

   1. (i) is or becomes a resident of this State, or

   2. (ii) uses the property in any manner in carrying on any employment, trade, business or profession in this State. Example 1:

      Example 1:

      A resident of New York leases a motor vehicle on October 1, 1990 for two years from a non-New York corporation whose only place of business is located outside of New York. The resident picks up the motor vehicle at the lessor's place of business on October 1, 1990 and immediately returns to New York State with the vehicle. Since the lessor is a vendor solely by reason of section 526.10(a)(7) of this Title, it is required to file a certificate of registration with the department within 30 days after the day the property was brought into New York State which in this case means, no later than October 31, 1990.

8. (2) Where a purchaser of tangible personal property is not a resident of this State when the property is first brought into this State, and such purchaser does not use the property in any manner in carrying on any employment, trade, business or profession in this State, but the purchaser subsequently becomes a resident of this State or uses the property in the purchaser's employment, trade, business or profession, the person who sold such property to the purchaser and who retains an ownership interest in such property, is a vendor. Such vendor must submit a certificate of registration within 30 days after the day on which the purchaser becomes a resident of this State or uses the property in this State in the purchaser's employment, trade, business or profession. Example 2:

   Example 2:

   A non-New York company leases a motor vehicle to a non-resident of New York State. The non-resident of New York uses the vehicle in New York while on vacation. Six months later the non-resident moves to New York State and becomes a resident, bringing the leased vehicle with him.

   The non-New York company is a vendor by virtue of section 1101(b)(8)(i)(F) of the Tax Law and is required to submit a certificate of registration within 30 days after the day on which the lessee became a resident of New York, but not when the vehicle first entered the state six months prior.

(c)

(h) The applicant for a certificate of authority must submit the following information:

1. (1) business name (legal) and address;

   1. (i) name, social security number and home address of the owner;
   2. (ii) name, social security number and home address of general partners in a partnership. Include limited partners who are responsible for the day-to-day financial operation of the business;

   3. (iii) name, social security number and home address of responsible persons of a corporation or other entities (e.g., president, vice-president, secretary, treasurer, shareholder, fiduciary, trustee, etc). Identify the individuals who are ultimately responsible for the day-to-day financial operation of the business. Such day-to-day financial operations include but are not limited to the following:

      1. (a) signing checks on the business's bank account;
      2. (b) signing the business's tax returns;
      3. (c) paying the business's obligations;
      4. (d) making the final decision on which obligations of the business are to be paid;
      5. (e) conducting the business's general financial affairs;
      6. (f) filing returns or paying taxes on behalf of the business; or
      7. (g) complying with any requirement of the Tax Law;

   (2)

2. (3) all trade names (doing business as, trading as, etc.) under which the owner, business, partnership or corporation operates;

   1. (i) business location (physical) and mailing address if different for the principal place of business whether located within or without the State; and
   2. (ii) the mailing address and location (physical) of all business outlets inside the State and the mailing address and location (physical) of any other business outlet making sales within this State;

   (4)

3. (5) names and addresses of the previous owners of the business (if applicable);
4. (6) date of commencement or opening of a new business;
5. (7) Federal employer identification number (if applicable); and

6. (8) any additional information which may be requested.

   (i)

7. (1) The certificate of registration should be filed with the New York State Department of Taxation and Finance, Sales Tax Registration Unit, W.A. Harriman Campus, Albany, NY 12227.

8. (2) Within five days after a properly completed certificate of registration is received, the Department of Taxation and Finance will either:

   1. (i) issue a certificate of authority to collect tax; or

   2. (ii) issue a notice of proposed refusal to issue a certificate of authority.

      (j)

9. (1) Except as otherwise provided by part LL-1 of chapter 57 of the Laws of 2008, which directs a re-registration program to be completed by March 31, 2012, and imposes a re-registration application fee, there shall be no charge to an applicant for a certificate of authority.
10. (2) The issuance and/or continuance of a certificate of authority may be conditioned upon the filing of a bond or establishment of a trust account as provided for in section 539.5 of this Part.

(m) Every certificate of authority is subject to the suspension and/or revocation procedures described in section 539.4 of this Part.

1. (1) (i) Except as otherwise provided in this subdivision, a certificate of authority issued pursuant to a certificate of registration filed as provided in this section may be issued for a specified period of not less than three years and, by its terms, would expire at the end of the specified period.

   1. (ii) A certificate of authority may be issued to a show vendor, entertainment vendor, or temporary vendor for a specified period of less than three years, in which case it will expire at the end of the specified period.
   2. (iii) A certificate of authority may be subject to an expiration and renewal process in accordance with the terms and conditions provided in Part 540 of this Title even if it has not been in effect for its specified period.
   3. (iv) A show or entertainment vendor whose certificate of authority will expire December 31, 2008, will automatically receive from the department a new certificate of authority, effective January 1, 2009, provided that such vendor has timely filed tax returns and paid the applicable tax due.
2. (2) All persons holding a certificate of authority shall, in due course, be required to file a new certificate of registration (renewal).
3. (3) Procedures for the expiration of the certificate of authority and filing a new certificate of registration (renewal) are provided in Part 540 of this Title.

4. (4) When a person holding a certificate of authority requests that the certificate of authority be associated, combined, or consolidated for purposes of the expiration and renewal process with one or more other certificates of authority issued to that person, all of the renewed certificates of authority may be for a common specified period in accordance with paragraph (1) of this subdivision. Example:

   Example:

   ABC Company, whose certificate of authority was issued three years ago expanded its operations by adding a retail outlet in each year of the past three years. A separate certificate of authority was issued for each of the three new locations and separate sales tax returns are filed for each location. The sales tax returns are prepared for all locations by the company's main office. For ease of administration, ABC Company requests that each certificate of authority be renewed simultaneously for all its locations, even though the certificates of authority for all locations were originally issued at different times. Based upon the written request by the vendor for consolidation for renewal purposes of the certificates of authority, the department may:

(n)