S T A T E   O F   N E W   Y O R K
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                                  7262

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                               May 8, 2013
                               ___________

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

AN ACT to amend the tax law, in relation to the definition of  the  term
  "recorded  programs"  for  purposes  of  the  sales  tax exemption for
  machinery or equipment for use or consumption by a broadcaster direct-
  ly and predominantly in the production of  certain  live  or  recorded
  programs

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

  Section 1. Subparagraph (C) of paragraph  38  of  subdivision  (a)  of
section  1115 of the tax law, as added by section 1 of part T of chapter
63 of the laws of 2000, is amended to read as follows:
  (C) For purposes of this paragraph: (i) the term "broadcaster" means a
television or radio  station  licensed  by  the  federal  communications
commission,  a  television  or  radio broadcast network or a cable tele-
vision network. The term "television or radio broadcast  network"  means
an  organization  which  produces and/or purchases programs intended for
transmission by affiliated television or radio stations licensed by  the
federal  communications commission and which has distribution facilities
or circuits available to such affiliated stations  during  all  or  some
portion of one or more days during each week. The term "cable television
network"  means an organization which produces and/or purchases programs
intended for transmission either by direct broadcast  satellite  systems
or  by cable systems pursuant to an affiliation or similar agreement and
which has distribution facilities or circuits available to  such  direct
broadcast  satellite  systems  or  such cable systems during all or some
portion of one or more days during  each  week.    For  the  purpose  of
subparagraph  (B)  of  this  paragraph, the term "broadcaster" shall not
include cable system operators and  direct  broadcast  satellite  system
operators.  Provided,  however,  for  the purpose of subparagraph (A) of
this paragraph, such term shall also include a cable system operator  or

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10440-01-3
              

A. 7262                             2

a  direct  broadcast  satellite  system  operator solely with respect to
machinery or equipment or other tangible  personal  property  (including
parts,  tools  and  supplies)  for use or consumption by it directly and
predominantly  in  the production (including post-production) of live or
recorded programs intended for transmission  to  its  viewers  over  its
system;  (ii)  the  term  "programs" means any performance, event, play,
story or literary, musical, artistic  or  other  work  used  for  enter-
tainment  or  educational  purposes,  including but not limited to news,
news specials, sporting events, game shows, talk shows and  commercials;
and  (iii)  the  term "recorded programs" means any program contained on
[film, tape, disc or] any [other physical media] MEDIUM.
  S 2. This act shall take effect immediately.