S3402-2013 Actions

• Feb 1, 2013: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

S3402-2013 Memo

BILL NUMBER:S3402

TITLE OF BILL:  An act to amend the tax law, in relation to exempting
certain veterans service organizations from taxes on the sales of beer,
wine and soda

PURPOSE; To provide for the exemption of sales tax on beer, wine and
soda for veterans service organizations such as American Legions and VFW
posts.

SUMMARY OF PROVISIONS:  Amends Subdivision A of section 1115 of the tax
law by adding a new paragraph 1-a to exempt veterans service organiza-
tions chartered by the United States congress pursuant to 38 use 6902
from paying or charging sales taxes on beer, wine and soda.

EXISTING LAW:  Veterans Service Organizations currently pay and charge
taxes on beer, wine and soda that is Served within these organizations.

JUSTIFICATION:  Veteran's organizations such as American Legions and VFW
posts provide a variety of much needed services to our veterans. They
serve as a resource for various for non-profit and government services
as well as a brotherhood and support system for veterans in their commu-
nities. These organizations who provide this invaluable service often
operate on shoestring budgets. Veterans are our heroes who have sacri-
ficed their lives to defend our freedom and our liberty.  Exempting
these organizations from sales taxes on beverages is a concrete way to
thank them for their service by alleviating the financial hardship of
paying these sales taxes.

LEGISLATIVE HISTORY:  S. 6951 - Referred to Investigations and Govern-
ment Operations

FISCAL IMPLICATIONS: None.

LOCAL FISCAL IMPLICATIONS: None.

EFFECTIVE DATE: January 1, 2014

S3402-2013 Text

 S T A T E   O F   N E W   Y O R K
 
 
                                         3402
 2013-2014 Regular Sessions
 I N  SENATE
 February 1, 2013
 
 Introduced  by  Sen. ADDABBO -- read twice and ordered printed, and when
 printed to be committed to the Committee on Investigations and Govern
 ment Operations
 

AN ACT to amend the tax law, in relation to exempting  certain  veterans
 service organizations from taxes on the sales of beer, wine and soda
 

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 1-a to read as follows:

 (1-A) BEER, WINE AND SODA PURCHASED OR SOLD BY VETERANS SERVICE ORGAN
 IZATIONS. FOR THE PURPOSES OF THIS PARAGRAPH, THE TERM "VETERANS SERVICE
 ORGANIZATIONS"  SHALL  MEAN  VETERANS SERVICE ORGANIZATIONS CHARTERED BY
 THE UNITED STATES CONGRESS PURSUANT TO 38 USC 5902.
 

S 2. This act shall take effect January 1, 2014.
 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD00363-01-3

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