Exempts certain veterans service organizations from taxes on the sales of beer, wine and soda.
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 organizations 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 communities. These organizations who provide this invaluable service often operate on shoestring budgets. Veterans are our heroes who have sacrificed 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 Government Operations
FISCAL IMPLICATIONS: None.
LOCAL FISCAL IMPLICATIONS: None.
EFFECTIVE DATE: January 1, 2014
STATE OF NEW YORK ________________________________________________________________________ 3402 2013-2014 Regular Sessions IN 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