STATE OF NEW YORK
________________________________________________________________________
4096
2025-2026 Regular Sessions
IN ASSEMBLY
January 31, 2025
___________
Introduced by M. of A. CUNNINGHAM -- read once and referred to the
Committee on Ways and Means
AN ACT to amend the tax law, in relation to requiring a sales tax educa-
tion course for new businesses and lowering the statute of limitations
for sales tax liability to ten years
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. The tax law is amended by adding a new section 1149 to read
2 as follows:
3 § 1149. Sales tax education course. The commissioner shall create an
4 online course to educate new businesses on the process of imposing and
5 collecting sales tax. Such online course shall include an examination.
6 Upon completion of such online course, new businesses shall receive a
7 certification in a form and manner to be determined by the commissioner.
8 Upon the first payment of sales tax to the state, each new business
9 shall be required to provide proof of such certification.
10 § 2. Section 174-b of the tax law is amended by adding a new subdivi-
11 sion 1-a to read as follows:
12 1-a. Notwithstanding subdivision one of this section, beginning April
13 first, two thousand twenty-six:
14 (a) A sales tax liability shall not be enforceable and every such tax
15 liability shall be extinguished after ten years from the first date a
16 warrant could be filed by the commissioner, if the warrant for such tax
17 liability was filed by the commissioner after April first, two thousand
18 sixteen.
19 (b) A sales tax liability shall not be enforceable and every such tax
20 liability shall be extinguished after fifteen years from the first date
21 a warrant could be filed by the commissioner, if the warrant for such
22 tax liability was filed by the commissioner after April first, two thou-
23 sand eleven and on or before April first, two thousand sixteen.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD06562-01-5
A. 4096 2
1 (c) A sales tax liability shall not be enforceable and every such
2 sales tax liability shall be extinguished on April first, two thousand
3 twenty-six, if the warrant for such tax liability was filed by the
4 commissioner on or before April first, two thousand eleven.
5 § 3. This act shall take effect on April 1, 2026. Effective immediate-
6 ly, the addition, amendment and/or repeal of any rule or regulation
7 necessary for the implementation of this act on its effective date are
8 authorized to be made on or before such effective date.
