New York A04096 requires new businesses to complete a sales tax education course and reduces the statute of limitations for sales tax liability from.

New York A04096 amends the tax law by requiring new businesses to complete an online sales tax education course created by the commissioner. This course includes an examination and, upon completion, businesses must provide proof of certification. Additionally, the bill lowers the statute of limitations for sales tax liability from 20 years to ten years, effective April 1, 2026. The changes aim to ensure businesses understand sales tax obligations and limit the period for collecting sales tax liabilities.

New York A04096 requires new businesses to complete a sales tax education course and reduces the statute of limitations for sales tax liability from.

New York A04096 amends the tax law by requiring new businesses to complete an online sales tax education course created by the commissioner. This course includes an examination and, upon completion, businesses must provide proof of certification. Additionally, the bill lowers the statute of limitations for sales tax liability from 20 years to ten years, effective April 1, 2026. The changes aim to ensure businesses understand sales tax obligations and limit the period for collecting sales tax liabilities.