§ 1136. Returns. (a)(1) Every person required to register with the\ncommissioner as provided in section eleven hundred thirty-four of this\npart whose taxable receipts, amusement charges and rents total less than\nthree hundred thousand dollars, or in the case of any such person who is\na distributor whose sales of petroleum products total less than one\nhundred thousand gallons, in every quarter of the preceding four\nquarters, shall only file a return quarterly with the commissioner.\nProvided, however, that if the commissioner in the exercise of his or\nher discretion deems it necessary to protect the revenues to be obtained\nunder this article, he or she may give notice requiring such person, in\naddition to filing a quarterly return, to file either short-form or\nlong-form part quarterly returns, as specified in such notice.\n (2) Every person required to register with the commissioner as\nprovided in section eleven hundred thirty-four of this part whose\ntaxable receipts, amusement charges and rents total three hundred\nthousand dollars or more, or in the case of any such person who is a\ndistributor whose sales of petroleum products total one hundred thousand\ngallons or more, in any quarter of the preceding four quarters, shall,\nin addition to filing a quarterly return described in paragraph one of\nthis subdivision, and except as otherwise provided in section eleven\nhundred two or eleven hundred three of this article, file either a\nlong-form or short-form part-quarterly return monthly with the\ncommissioner.\n (3) However, a person required to register with the commissioner as\nprovided in section eleven hundred thirty-four of this part only because\nsuch person is purchasing or selling tangible personal property for\nresale, and who is not required to collect any tax or pay any tax\ndirectly to the commissioner under this article, shall file an\ninformation return annually in such form as the commissioner may\nprescribe. Likewise, a person, who is required to register and who is\nselling petroleum products who is not a distributor of motor fuel, shall\nfile an information return quarterly or, if the commissioner deems\nnecessary, monthly, in such form as the commissioner shall prescribe.\n (4) The return of a vendor of tangible personal property or services\nshall show such vendor's receipts from sales and the number of gallons\nof any motor fuel or diesel motor fuel sold and also the aggregate value\nof tangible personal property and services and number of gallons of such\nfuels sold by the vendor, the use of which is subject to tax under this\narticle, and the amount of tax payable thereon pursuant to the\nprovisions of section eleven hundred thirty-seven of this part. The\nreturn of a recipient of amusement charges shall show all such charges\nand the amount of tax thereon, and the return of an operator required to\ncollect tax on rents shall show all rents received or charged and the\namount of tax thereon. The return of a marketplace seller shall exclude\nthe receipts from a sale of tangible personal property facilitated by a\nmarketplace provider if, in regard to such sale: (A) the marketplace\nseller has timely received in good faith a properly completed\ncertificate of collection from the marketplace provider or the\nmarketplace provider has included a provision approved by the\ncommissioner in the publicly-available agreement between the marketplace\nprovider and the marketplace seller as described in subdivision one of\nsection eleven hundred thirty-two of this part, and (B) the information\nprovided by the marketplace seller to the marketplace provider about\nsuch tangible personal property is accurate. The return of an operator\nshall exclude the rent from occupancy of a short term rental unit\nfacilitated by a booking service if, in regard to such sale: (A) the\nshort term rental operator has timely received in good faith a properly\ncompleted certificate of collection from the booking service or
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