NY A05253

Amends the definition of "persons required to collect tax" under sales and compensating use tax law to exclude members of partnerships and limited liability companies from personal liability for tax collection obligations

Removes language that previously held officers, directors, employees, and members of business entities personally responsible for collecting, accounting for, and paying over sales taxes

Adds requirement that persons with a duty to collect tax who willfully fail to collect, account for, or pay over tax, or willfully attempt to evade or defeat the tax, are subject to liability

Exempts vendors who become vendors solely through clauses (D) or (E) of section 1101 from being "persons required to collect tax" until 20 days after they file a certificate of registration

Takes effect immediately and applies to all taxable sales, occupancies, or amusement admissions in sales tax periods still open for assessment or refund