Nicholas D. Buccieri
Certified Public Accountant

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New York's Wage Theft Prevention Act (WTPA) of April 9, 2011 - click HERE for FAQ.

Employers required to post a copy of Article 23-A of the Correction law

Effective February 1, 2009, employers must post a copy of the Correction Law relating to the use of prior convictions.
On August 5, 2008, Governor Paterson signed legislation that requires employers to post a copy of Article 23-A of the correction law relating to the employment of persons with a criminal conviction (Chapter 465)". Under the new law which takes effect February 1, 2009, a copy of Article 23-A must be posted in a visually conspicuous manner in an accessible location at the workplace. For a copy of Article 23-A, click HERE.

New York State Sales Tax Vendors to renew their sales tax Certificate of Authority

This is a notice to our clients that new legislation requires all New York State Sales Tax Vendors to renew their sales tax Certificate of Authority. All registered vendors should receive from New York State Department of Taxation and Finance a notice with detailed instructions regarding the renewal process. New York State will randomly select all registered sales tax vendors for renewal on a staggered schedule through 2012 and you cannot apply for renewal until you receive your letter assigning you a renewal code to be used in the re-registration process. Renewing your Certificate of Authority will require a $50 application fee to be paid by monthly and quarterly filers and although annual filers are required to renew, they will not be required to pay the $50 application fee. Please note that if you fail to renew your certificate before the expiration date on your letter, it will be illegal for you to conduct any business subject to New York State sales and use tax law and if you do, the Department may impose a penalty of up to $10,000 and you may be subject to a misdemeanor.

We are willing to assist your Company with the renewal process if you provide us with your notice as soon as it is received. In addition to some of the information we may already have on file about your Company, please provide us with the items, as applicable, from the following list so that we can successfully renew your Certificate of Authority:

bulletLicense numbers; e.g. NYS Liquor Authority license, NYS Lottery License and/or NYS DMV facility number. Please provide photocopies of documents.
bulletDetailed information of all persons that are responsible for the business's day-to-day operations and for all general partners and limited liability company members. Include social security number, name, title, primary business duties, address, phone number, and effective date of assuming business responsibilities.
bulletBank account information where your business deposits sales tax money. Include branch name, routing & account Nos.(Note: the $50 renewal fee can be taken directly from this account)
bulletCredit card merchant service provider information for all credit cards you accept (if any). Your service provider is the company or bank that processes your credit card transactions. Please provide a list including the banks name, address, phone number and federal identification number.
bulletOther tax ID numbers issued to your business by the Tax Department; if applicable; e.g. Corporation ID number, Withholding ID number, etc.

There are two ways to renew your Certificate of Authority. The easiest and fastest way to renew will be to use the Online Tax Center on the New York State Department of Taxation and Finance website. If you choose to re-register yourself, you may also renew your Certificate of Authority by mail. Each method will be detailed on your notification letter.

Once again, we will assist your Company with the re-registration and renewal process as long as the notification letter is provided to us along with the applicable information above. If you successfully re-register yourself, please notify us and forward a copy of your Certificate of Authority, and any other related re-registration printouts. If you have any questions or comments, please do not hesitate to contact us. Thank you very much.