Senate Bill S1294A

2015-2016 Legislative Session

Provides for temporary suspension of sales and compensating use tax on certain services engaged for clean-up activities associated with a disaster

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee


  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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Bill Amendments

co-Sponsors

2015-S1294 - Details

Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §§1115 & 1210, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: S7066
2011-2012: S4180
2013-2014: S2767

2015-S1294 - Summary

Provides for temporary suspension of sales and compensating use tax on certain services, during governor ordered state of emergency, provided by contractors, subcontractors, repair persons or property owners for clean-up activities associated with real property, property or land after a natural or manmade disaster.

2015-S1294 - Sponsor Memo

2015-S1294 - Bill Text download pdf

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

                                  1294

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                             January 9, 2015
                               ___________

Introduced  by  Sens.  RANZENHOFER,  GALLIVAN  -- read twice and ordered
  printed, and when printed to be committed to the Committee on Investi-
  gations and Government Operations

AN ACT to amend the tax law, in relation to suspending the  state  sales
  and  compensating  use tax on certain disaster clean-up items during a
  state of emergency and authorizing localities to waive such tax during
  the same period

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

  Section  1.  Section  1115  of  the tax law is amended by adding a new
subdivision (jj) to read as follows:
  (JJ) THE GOVERNOR MAY TEMPORARILY SUSPEND SALES AND  COMPENSATING  USE
TAXES  ASSOCIATED  WITH SERVICES OTHERWISE TAXABLE UNDER SUBDIVISION (C)
OF SECTION ELEVEN HUNDRED FIVE OR UNDER SECTION ELEVEN  HUNDRED  TEN  OF
THIS  ARTICLE RENDERED IN CLEAN-UP AND REPAIR OF REAL PROPERTY, PROPERTY
OR LAND, AS SUCH TERMS ARE DEFINED IN THE REAL PROPERTY  TAX  LAW,  WHEN
SUCH  SERVICES ARE PROVIDED BY A CONTRACTOR, SUBCONTRACTOR, REPAIRPERSON
OR OWNER OF SUCH REAL PROPERTY, PROPERTY OR LAND LOCATED IN AN  AFFECTED
COUNTY  DURING  THE  PERIOD  OF TIME DECLARED BY THE GOVERNOR AS A STATE
DISASTER EMERGENCY, AS DEFINED BY PARAGRAPH  B  OF  SUBDIVISION  TWO  OF
SECTION TWENTY OF THE EXECUTIVE LAW, AND UP TO SIXTY DAYS THEREAFTER.
  S  2.  Subparagraph  (ii) of paragraph 1 of subdivision (a) of section
1210 of the tax law, as amended by chapter 13 of the laws  of  2013,  is
amended to read as follows:
  (ii) Any local law, ordinance or resolution enacted by any city, coun-
ty  or  school  district, imposing the taxes authorized by this subdivi-
sion,  shall  omit  the  residential  solar  energy  systems   equipment
exemption  provided for in subdivision (ee), the commercial solar energy
systems equipment exemption provided for in subdivision (ii), THE  STATE
OF  EMERGENCY  CLEAN-UP  ACTIVITIES PROVIDED FOR IN SUBDIVISION (JJ) and
the clothing and footwear exemption provided for in paragraph thirty  of

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02089-01-5
              

co-Sponsors

2015-S1294A (ACTIVE) - Details

Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §§1115 & 1210, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: S7066
2011-2012: S4180
2013-2014: S2767

2015-S1294A (ACTIVE) - Summary

Provides for temporary suspension of sales and compensating use tax on certain services, during governor ordered state of emergency, provided by contractors, subcontractors, repair persons or property owners for clean-up activities associated with real property, property or land after a natural or manmade disaster.

2015-S1294A (ACTIVE) - Sponsor Memo

2015-S1294A (ACTIVE) - Bill Text download pdf

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

                                 1294--A

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                             January 9, 2015
                               ___________

Introduced  by  Sens.  RANZENHOFER,  GALLIVAN  -- 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

AN  ACT  to amend the tax law, in relation to suspending the state sales
  and compensating use tax on certain disaster clean-up items  during  a
  state of emergency and authorizing localities to waive such tax during
  the same period

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

  Section 1. Section 1115 of the tax law is  amended  by  adding  a  new
subdivision (kk) to read as follows:
  (KK)  THE  GOVERNOR MAY TEMPORARILY SUSPEND SALES AND COMPENSATING USE
TAXES ASSOCIATED WITH SERVICES OTHERWISE TAXABLE UNDER  SUBDIVISION  (C)
OF  SECTION  ELEVEN  HUNDRED FIVE OR UNDER SECTION ELEVEN HUNDRED TEN OF
THIS ARTICLE RENDERED IN CLEAN-UP AND REPAIR OF REAL PROPERTY,  PROPERTY
OR  LAND,  AS  SUCH TERMS ARE DEFINED IN THE REAL PROPERTY TAX LAW, WHEN
SUCH SERVICES ARE PROVIDED BY A CONTRACTOR, SUBCONTRACTOR,  REPAIRPERSON
OR  OWNER OF SUCH REAL PROPERTY, PROPERTY OR LAND LOCATED IN AN AFFECTED
COUNTY DURING THE PERIOD OF TIME DECLARED BY THE  GOVERNOR  AS  A  STATE
DISASTER  EMERGENCY,  AS  DEFINED  BY  PARAGRAPH B OF SUBDIVISION TWO OF
SECTION TWENTY OF THE EXECUTIVE LAW, AND UP TO SIXTY DAYS THEREAFTER.
  S 2. Subparagraph (ii) of paragraph 1 of subdivision  (a)  of  section
1210  of the tax law, as amended by section 3 of part Z of chapter 59 of
the laws of 2015, is amended to read as follows:
  (ii) Any local law, ordinance or resolution enacted by any city, coun-
ty or school district, imposing the taxes authorized  by  this  subdivi-
sion,  shall  omit  the  residential  solar energy systems equipment and
electricity exemption provided for in subdivision (ee),  the  commercial

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02089-02-6
              

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