New York Tax Law Section 489 - Registration of chain stores.

489. Registration of chain stores. Every chain store, including vending machine operators, cooperative members, franchisees and large volume outlet operators, must register with the commissioner of taxation and finance. The fee for such registration shall be three hundred dollars, unless such fee has been paid during the preceding twelve months, in which case, the fee for such registration shall be two hundred dollars. The fee for registration of a chain store which is a vending machine operator which sells cigarettes at not less than fifteen separate outlets shall be two hundred fifty dollars, regardless of the number of vending machines owned or operated, or the number of separate outlets maintained, unless such fee has been paid during the preceding twelve months, in which case, the fee for such registration shall be two hundred dollars. The commissioner may require all chain stores to file a new registration statement not more often than once every three years. Registration statements shall contain such information as the commissioner may require by regulation or instruction. The provisions of section four hundred eighty of this chapter relating to licensing of wholesale dealers shall be applicable to the registration of chain stores, to the extent that such provisions can be made applicable to such registrations, as if such provisions expressly referred to registration of chain stores.


Last modified: February 3, 2019