§ 1134. Registration. (a) (1) (i) Every person required to collect any\ntax imposed by this article, other than a person who is a vendor solely\nby reason of clause (D), (E) or (F) of subparagraph (i) of paragraph\neight of subdivision (b) of section eleven hundred one of this article,\ncommencing business or opening a new place of business, (ii) every\nperson purchasing or selling tangible personal property for resale\ncommencing business or opening a new place of business, (iii) every\nperson selling petroleum products including persons who or which are not\ndistributors, (iv) every person described in this subdivision who takes\npossession of or pays for business assets under circumstances requiring\nnotification by such person to the commissioner pursuant to subdivision\n(c) of section eleven hundred forty-one of this chapter, (v) every\nperson selling cigarettes including persons who or which are not agents,\nand (vi) every person described in subparagraph (i), (ii), (iii), (iv)\nor (v) of this paragraph or every person who is a vendor solely by\nreason of clause (D), (E) or (F) of subparagraph (i) of paragraph eight\nof subdivision (b) of section eleven hundred one of this article who or\nwhich has had its certificate of authority revoked under paragraph four\nof this subdivision, shall file with the commissioner a certificate of\nregistration, in a form prescribed by the commissioner, at least twenty\ndays prior to commencing business or opening a new place of business or\nsuch purchasing, selling or taking of possession or payment, whichever\ncomes first. Every person who is a vendor solely by reason of clause (D)\nof subparagraph (i) of paragraph eight of subdivision (b) of section\neleven hundred one of this article shall file with the commissioner a\ncertificate of registration, in a form prescribed by such commissioner,\nwithin thirty days after the day on which the cumulative total number of\noccasions that such person came into the state to deliver property or\nservices, for the immediately preceding four quarterly periods ending on\nthe last day of February, May, August and November, exceeds twelve.\nEvery person who is a vendor solely by reason of clause (E) of\nsubparagraph (i) of paragraph eight of subdivision (b) of section eleven\nhundred one of this article shall file with the commissioner a\ncertificate of registration, in a form prescribed by such commissioner,\nwithin thirty days after the day on which the cumulative total, for the\nimmediately preceding four quarterly periods ending on the last day of\nFebruary, May, August and November, of such person's gross receipts from\nsales of property delivered in this state exceeds five hundred thousand\ndollars and number of such sales exceeds one hundred. Every person who\nis a vendor solely by reason of clause (F) of subparagraph (i) of\nparagraph eight of subdivision (b) of section eleven hundred one of this\narticle shall file with the commissioner a certificate of registration,\nin a form prescribed by such commissioner, within thirty days after the\nday on which tangible personal property in which such person retains an\nownership interest is brought into this state by the person to whom such\nproperty is sold, where the person to whom such property is sold becomes\nor is a resident or uses such property in any manner in carrying on in\nthis state any employment, trade, business or profession. Information\nwith respect to the notice requirements of a purchaser, transferee or\nassignee and such person's liability pursuant to the provisions of\nsubdivision (c) of section eleven hundred forty-one of this chapter\nshall be included in or accompany the certificate of registration form\nfurnished the applicant. The commissioner shall also include with such\ninformation furnished to each applicant general information about the\ntax imposed under this article including information on records to be\nkept, returns and payments, notification requirements and forms
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