S T A T E   O F   N E W   Y O R K
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                                  6150

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                             March 16, 2015
                               ___________

Introduced by M. of A. STIRPE -- read once and referred to the Committee
  on Ways and Means

AN  ACT  in relation to the meaning of the term "equipment" for purposes
  of department of taxation and finance audit or enforcement proceedings

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  For  the purposes of this act, the term "equipment" shall
mean a machine or system, and any part or subassembly thereof.
  S 2. For the purposes of this act, equipment shall be considered to be
"directly and predominantly" used, as such term is used in clause (i) of
paragraph 1 of subdivision (z) of  section  1115  of  the  tax  law,  as
repealed by section 30 of part S-1 of chapter 57 of the laws of 2009 and
last amended by section 17 of part CC of chapter 85 of the laws of 2002,
when  such  equipment  was  received, inventoried or organized, and then
prepared for distribution at 124 Metropolitan Park drive, Syracuse,  New
York,  or  3606 John Glenn boulevard, Syracuse, New York, by a qualified
empire zone  enterprise  that  has  operated  at  both  such  locations,
provided  that  such equipment, upon distribution, is stocked, repaired,
cleaned or otherwise handled for the purpose of maintenance or upkeep by
employees of such qualified empire zone enterprise provided such service
work or duties originate from, and  terminate  at,  either  empire  zone
location described in this section.
  S  3.  Notwithstanding  any  law, rule, or regulation, or any determi-
nation or decision of the department of  taxation  and  finance  or  the
division  of  tax  appeals  to the contrary, the division of tax appeals
shall accept and review, pursuant to  part  three-thousand  of  the  tax
appeals  tribunal rules of practice and procedure, a petition related to
the interpretation of the term "directly  and  predominantly",  as  such
term  is used in section two of this act, provided that such petition is
filed by a qualified empire zone enterprise that has  operated  at  both
locations  described in section two of this action, and provided further

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09845-01-5
              

A. 6150                             2

that such petition challenges a determination or decision of the depart-
ment of taxation and finance or the division of tax appeals that  denied
or  withheld  sales  and use tax credits as afforded by the provision of
the tax law described in section two of this act.
  S  4. This act shall take effect immediately, and shall apply to taxa-
ble years beginning on and after March 1, 2003, and shall apply  to  any
audit  or  enforcement  proceeding  of  the  department  of taxation and
finance, or any  other  administrative  matter  or  proceeding  of  such
department, commencing on or after March 1, 2003.