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

                                  6532

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                              April 4, 2013
                               ___________

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

AN  ACT  to amend the tax law, in relation to the "disaster preparedness
  and emergency planning act"; and in relation to establishing  a  sales
  and use tax exemption for emergency preparedness supplies

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

  Section 1. This act shall be known and may be cited as  the  "disaster
preparedness and emergency planning act".
  S  2.  Subdivision  (a)  of  section 1115 of the tax law is amended by
adding a new paragraph 44 to read as follows:
  (44) DURING THE SEVEN-DAY PERIOD EACH  YEAR  COMMENCING  ON  THE  LAST
MONDAY OF FEBRUARY, AND DURING THE SEVEN-DAY PERIOD EACH YEAR COMMENCING
ON  THE  SECOND-TO-LAST MONDAY IN JUNE, SUPPLIES FOR EMERGENCY PREPARED-
NESS.
  S 3. The division of homeland  security  and  emergency  services,  in
conjunction  with  the  department of taxation and finance, shall estab-
lish, promote, and publish on their respective websites a list of  items
eligible  for the sales and use tax exemption for emergency preparedness
supplies, as set forth in paragraph 44 of  subdivision  (a)  of  section
1115  of  the  tax law. Such list shall be derived from, but not limited
to, information published by Federal Emergency Management Agency  (FEMA)
and the American Red Cross relating to supplies necessary for the prepa-
ration  of  homes  and  businesses in the event of a natural or man-made
emergency.
  S 4. This act shall take effect immediately and shall apply  to  sales
made and uses occurring for the time periods set forth in section two of
this  act commencing in the year 2014 and thereafter; provided, however,
the provisions required by section three of this act shall be  completed
by February 1, 2014.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10064-03-3

              

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

                                 6532--A

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                              April 4, 2013
                               ___________

Introduced  by  M. of A. CRESPO -- Multi-Sponsored by -- M. of A. MOSLEY
  -- read once and referred to the Committee on Ways and Means -- recom-
  mitted to the Committee on Ways and Means in accordance with  Assembly
  Rule  3,  sec.  2  --  committee  discharged,  bill  amended,  ordered
  reprinted as amended and recommitted to said committee

AN ACT to amend the tax law, in relation to the  "disaster  preparedness
  and  emergency  planning act"; and in relation to establishing a local
  sales and use tax exemption for emergency preparedness supplies

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

  Section  1.  This act shall be known and may be cited as the "disaster
preparedness and emergency planning act".
  S 2. Section 1210 of the tax law is amended by adding a  new  subdivi-
sion (q) to read as follows:
  (Q)  NOTWITHSTANDING  ANY OTHER PROVISION OF STATE OR LOCAL LAW, ORDI-
NANCE OR RESOLUTION TO THE CONTRARY:
  (1) ANY CITY HAVING A POPULATION OF ONE MILLION OR MORE IN  WHICH  THE
TAXES  IMPOSED  BY  SECTION  ELEVEN HUNDRED SEVEN OF THIS CHAPTER ARE IN
EFFECT, AND ANY COUNTY OR CITY, ACTING  THROUGH  ITS  LOCAL  LEGISLATIVE
BODY,  IS  HEREBY  AUTHORIZED  AND  EMPOWERED  TO  ELECT  TO  PROVIDE AN
EXEMPTION FROM TAX ON SUPPLIES FOR EMERGENCY PREPAREDNESS BY ENACTING  A
RESOLUTION IN THE FORM SET FORTH IN PARAGRAPH TWO OF THIS SUBDIVISION.
  (2)  FORM  OF RESOLUTION: BE IT ENACTED BY THE (INSERT PROPER TITLE OF
LOCAL LEGISLATIVE BODY) AS FOLLOWS:
  SECTION ONE. RECEIPTS  FROM  SALES  OF  AND  CONSIDERATION  GIVEN  FOR
SUPPLIES  FOR  EMERGENCY  PREPAREDNESS  SHALL  BE  EXEMPT FROM SALES AND
COMPENSATING USE TAXES IMPOSED IN THIS JURISDICTION.
  SECTION TWO. THIS RESOLUTION SHALL TAKE EFFECT  SEPTEMBER  1,  (INSERT
THE  YEAR,  BUT NOT EARLIER THAN THE YEAR 2014) AND SHALL APPLY TO SALES
MADE IN  ACCORDANCE  WITH  THE  APPLICABLE  TRANSITIONAL  PROVISIONS  IN
SECTIONS 1106, 1216 AND 1217 OF THE NEW YORK TAX LAW.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10064-04-3
              

A. 6532--A                          2

  S  3.  The  division  of  homeland security and emergency services, in
conjunction with the department of taxation and  finance,  shall  estab-
lish,  promote, and publish on their respective websites a list of items
eligible for the sales and use tax exemption for emergency  preparedness
supplies,  as  set  forth  in subdivision (q) of section 1210 of the tax
law. Such list shall be derived from, but not  limited  to,  information
published by Federal Emergency Management Agency (FEMA) and the American
Red  Cross  relating  to supplies necessary for the preparation of homes
and businesses in the event of a natural or man-made emergency.
  S 4. This act shall take effect immediately and shall apply  to  sales
made and uses occurring for the time periods set forth in section two of
this  act commencing in the year 2014 and thereafter; provided, however,
the provisions required by section three of this act shall be  completed
by April 1, 2014.