Bill S1007A-2011

Exempts from the imposition of sales tax, the purchase of military service flags, prisoner of war flags and blue star banners

Exempts from the imposition of sales tax the purchase of military service flags, prisoner of war flags and blue star banners.

Details

Actions

  • Oct 3, 2012: SIGNED CHAP.477
  • Sep 21, 2012: DELIVERED TO GOVERNOR
  • Jun 21, 2012: returned to senate
  • Jun 21, 2012: passed assembly
  • Jun 21, 2012: ordered to third reading rules cal.533
  • Jun 21, 2012: substituted for a835a
  • Jun 4, 2012: referred to ways and means
  • Jun 4, 2012: DELIVERED TO ASSEMBLY
  • Jun 4, 2012: PASSED SENATE
  • May 30, 2012: ADVANCED TO THIRD READING
  • May 23, 2012: 2ND REPORT CAL.
  • May 22, 2012: 1ST REPORT CAL.880
  • May 2, 2012: REPORTED AND COMMITTED TO FINANCE
  • Jan 26, 2012: PRINT NUMBER 1007A
  • Jan 26, 2012: AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • Jan 4, 2012: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • Jun 2, 2011: REPORTED AND COMMITTED TO FINANCE
  • Jan 5, 2011: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

Meetings

Calendars

Votes

VOTE: COMMITTEE VOTE: - Investigations and Government Operations - May 2, 2012
Ayes (7): Marcellino, Alesi, Golden, Nozzolio, Zeldin, Squadron, Diaz
Ayes W/R (1): Peralta

Memo

BILL NUMBER:S1007A

TITLE OF BILL:

An act to amend the tax law, in relation to an exemption from the imposition of sales tax for the purchase of military service flags, prisoner of war flags and blue star banners

PURPOSE:

To exempt from the imposition of sales tax, the purchase of military service flags, prisoner of war flags and blue star banners.

SUMMARY OF PROVISIONS:

Subdivision (a) of section 1115 of the Tax Law is amended by adding a new paragraph 11-a to exempt from sales tax, military service flags, prisoner of war flags and blue star banners.

JUSTIFICATION:

Currently, the flags of the United States of America and the State of New York are exempt from sales and use tax. This same status should be extended to military service flags, POW flags and blue star banners (which denote that a son or daughter is serving).

LEGISLATIVE HISTORY:

2009-10: S.1033 2007-08: S.933 2005-06: S.2620A

FISCAL IMPLICATIONS:

Nominal.

EFFECTIVE DATE:

This act shall take effect December 1, 2012 and shall apply to sales made or uses occurring on or after such date although made or occurring under a prior contract; provided, that the commissioner of taxation and finance shall be authorized on and after the date this act shall have become a law to adopt and amend any rules or regulations and issue any procedure, forms or instructions necessary to implement this act on its effective date.


Text

STATE OF NEW YORK ________________________________________________________________________ S. 1007--A A. 835--A 2011-2012 Regular Sessions S E N A T E - A S S E M B L Y (PREFILED) January 5, 2011 ___________
IN SENATE -- Introduced by Sens. LAVALLE, BONACIC, DeFRANCISCO, GOLDEN, JOHNSON, LARKIN, MAZIARZ, RANZENHOFER, YOUNG -- read twice and ordered printed, and when printed to be committed to the Committee on Investi- gations and Government Operations -- recommitted to the Committee on Investigations and Government Operations in accordance with Senate Rule 6, sec. 8 -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee IN ASSEMBLY -- Introduced by M. of A. CUSICK, SCHIMMINGER, CASTELLI -- Multi-Sponsored by -- M. of A. ABBATE, McENENY, SWEENEY -- read once and referred to the Committee on Ways and Means -- recommitted 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 an exemption from the impo- sition of sales tax for the purchase of military service flags, pris- oner of war flags and blue star banners THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subdivision (a) of section 1115 of the tax law is amended by adding a new paragraph 11-b to read as follows: (11-B) MILITARY SERVICE FLAGS, PRISONER OF WAR FLAGS AND BLUE STAR BANNERS. S 2. This act shall take effect December 1, 2012 and shall apply to sales made or uses occurring on or after such date although made or occurring under a prior contract; provided, that the commissioner of taxation and finance shall be authorized on and after the date this act shall have become a law to adopt and amend any rules or regulations and issue any procedure, forms or instructions necessary to implement this act on its effective date.

Comments

Open Legislation comments facilitate discussion of New York State legislation. All comments are subject to moderation. Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity or hate speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Comment moderation is generally performed Monday through Friday.

By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Discuss!

blog comments powered by Disqus