A2775-2011 Actions

• Jun 19, 2012: held for consideration in ways and means
• Jan 4, 2012: referred to ways and means
• Jan 20, 2011: referred to ways and means

A2775-2011 Text

 S T A T E   O F   N E W   Y O R K
 
 
                                         2775
 2011-2012 Regular Sessions
 I N  ASSEMBLY
 January 20, 2011
 
 Introduced by M. of A. CROUCH -- Multi-Sponsored by -- M. of A. FINCH -
 read once and referred to the Committee on Ways and Means
 AN  ACT  to amend the tax law, in relation to providing sales tax relief
 on parking sales for tax exempt organizations
 THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM
 BLY, DO ENACT AS FOLLOWS:

 

Section  1.  Paragraphs  2 and 3 of subdivision (b) of section 1116 of
 the tax law, as amended by chapter 888 of the laws of 1983, are  amended
 to read as follows:

 (2)  sales  of  food  or  drink in or by a restaurant, tavern or other
 establishment operated by an organization described  in  paragraph  (1),
 paragraph (4), paragraph (5) or paragraph (6) of subdivision (a) of this
 section, other than sales exempt under paragraph (ii) of subdivision (d)
 of section eleven hundred five, from the taxes imposed hereunder, unless
 the purchaser is an organization exempt under this section; OR
 [(3)  sales  of  the service of providing parking, garaging or storing
 for motor vehicles by an organization  described  in  paragraph  (4)  or
 paragraph  (5)  of  subdivision  (a)  of this section operating a garage
 (other than a garage which is part of  premises  occupied  solely  as  a
 private one or two family dwelling), parking lot or other place of busi-
 ness  engaged  in providing parking, garaging or storing for motor vehi-
 cles; or]
 

S 2. This act shall take effect on the first day of a sales tax  quar
 terly period, as described in subdivision (b) of section 1136 of the tax
 law,  beginning  at  least  90  days  after the date this act shall have
 become a law and shall apply to sales made on or  after  such  effective
 date although made or occurring under a prior contract.
 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD04563-01-1

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