S3547B-2011 Actions

• Jan 23, 2012: PRINT NUMBER 3547B
• Jan 23, 2012: AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
• Jan 4, 2012: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
• Mar 18, 2011: PRINT NUMBER 3547A
• Mar 18, 2011: AMEND (T) AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
• Feb 25, 2011: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

S3547B-2011 Memo

BILL NUMBER:S3547

TITLE OF BILL:
An act
to amend the tax law, in relation to the imposition of sales and
compensating use taxes on machinery and equipment for use in loading
cargo at marine terminal facilities in certain cities

PURPOSE:
To insure that the New York State sales tax exemption provided by
Chapter 508 of the Laws of 2005 not apply to future New York City local
sales and use taxes.

SUMMARY OF PROVISIONS:
This legislation amends paragraph 41 of subdivision (a) of �1115 of the
tax law by adding provided that the exemption provided by this paragraph
shall not apply to taxes imposed pursuant to section twelve hundred ten
of this chapter.

JUSTIFICATION:
This legislation guarantees that the original intent of Chapter 508 of
the Laws of 2005, which was to exempt only the State portion of the
sales tax for machinery and equipment.

LEGISLATIVE HISTORY:
2010: S.485  Referred to Investigations/A,7474 - Referred to Ways & Means
2009: S.485  Referred to Investigations/A.7474 - Referred to Ways & Means
2008: S.5606 Referred to Investigations/A.8385 - Referred to Ways & Means
2007: S.5606 Referred to Investigations/A.8385 - Referred to Ways & Means
2006: S.5962 Referred to Rules
2005: S.5962 Referred to Rules

FISCAL IMPLICATIONS:
None.

EFFECTIVE DATE:
This act shall take effect immediately.

S3547B-2011 Text

 S T A T E   O F   N E W   Y O R K
 
 3547--B
 2011-2012 Regular Sessions
 I N  SENATE
 February 25, 2011
 
 Introduced  by  Sen.  LANZA  -- read twice and ordered printed, and when
 printed to be committed to the Committee on Investigations and Govern
 ment  Operations  --  committee  discharged,  bill  amended,   ordered
 reprinted  as amended and recommitted to said committee -- 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  commit
 tee
 AN  ACT  to  amend  the  tax law, in relation to taxpayer relief on cell
 phone taxes
 THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM
 BLY, DO ENACT AS FOLLOWS:

 

Section  1. 

Section  1109  of  the tax law is amended by adding a new
 subdivision (i) to read as follows:

 (I) THE EXEMPTION CONTAINED IN  SUBDIVISION  (CC)  OF  SECTION  ELEVEN
 HUNDRED FIFTEEN OF THIS ARTICLE SHALL NOT APPLY.
 

S  2.  Subdivision  (cc)  of  section 1115 of the tax law, as added by
 section 11 of part

S of chapter 85 of the laws of 2002,  is  amended  to
 read as follows:

 (cc)  Notwithstanding  any  other  provision  of  law to the contrary,
 receipts from the sale of mobile telecommunications service [by  a  home
 service provider] shall be exempt from the taxes imposed by subparagraph
 (B)  of  paragraph  one  and paragraph two of subdivision (b) of section
 eleven hundred five of this article [if  the  mobile  telecommunications
 customer's  place of primary use is within a taxing jurisdiction outside
 this state].
 

S 3. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
 amended by section 3 of part GG of chapter 57 of the laws  of  2010,  is
 amended to read as follows:

 (1) Either, all of the taxes described in article twenty-eight of this
 chapter,  at  the same uniform rate, as to which taxes all provisions of
 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD01964-04-2
 
       S. 3547--B                          2
 the local laws, ordinances or resolutions imposing such taxes  shall  be
 identical,  except as to rate and except as otherwise provided, with the
 corresponding provisions in such  article  twenty-eight,  including  the
 definition  and  exemption  provisions  of  such  article, so far as the
 provisions of such article twenty-eight can be made  applicable  to  the
 taxes  imposed  by  such  city  or  county and with such limitations and
 special provisions as are set forth in this article. The  taxes  author
 ized  under  this  subdivision  may  not  be imposed by a city or county
 unless the local law, ordinance or resolution imposes such taxes  so  as
 to  include  all  portions  and all types of receipts, charges or rents,
 subject to state tax under  sections  eleven  hundred  five  and  eleven
 hundred ten of this chapter, except as otherwise provided. (i) Any local
 law,  ordinance  or  resolution  enacted  by  any  city of less than one
 million or by any county or school district, imposing the taxes  author
 ized by this subdivision, shall, notwithstanding any provision of law to
 the  contrary,  exclude from the operation of such local taxes all sales
 of tangible personal  property  for  use  or  consumption  directly  and
 predominantly  in  the  production  of  tangible personal property, gas,
 electricity, refrigeration or steam, for sale, by  manufacturing,  proc
 essing,  generating,  assembly,  refining, mining or extracting; and all
 sales of tangible personal property for use or consumption predominantly
 either in the production of tangible personal  property,  for  sale,  by
 farming  or  in  a commercial horse boarding operation, or in both; and,
 unless such city, county or school district elects otherwise, shall omit
 the provision for credit or refund contained in clause six  of  subdivi
 sion  (a)  or subdivision (d) of section eleven hundred nineteen of this
 chapter. (ii) Any local law, ordinance  or  resolution  enacted  by  any
 city,  county  or school district, imposing the taxes authorized by this
 subdivision, shall omit the residential solar energy  systems  equipment
 exemption provided for in subdivision (ee) and the clothing and footwear
 exemption  provided  for  in paragraph thirty of subdivision (a) AND THE
 MOBILE TELECOMMUNICATIONS SERVICE EXEMPTION PROVIDED FOR IN  SUBDIVISION
 (CC),  of  section  eleven  hundred fifteen of this chapter, unless such
 city, county or school district elects otherwise as to either such resi
 dential solar energy systems equipment exemption or  such  clothing  and
 footwear exemption OR SUCH TELECOMMUNICATIONS SERVICE EXEMPTION.
 

S  4. 

Section 1210 of the tax law is amended by adding a new subdivi
 sion (p) to read as follows:

 (P) NOTWITHSTANDING ANY OTHER PROVISION OF STATE OR LOCAL  LAW,  ORDI
 NANCE OR RESOLUTION TO THE CONTRARY:

 (1)  ANY CITY, COUNTY OR SCHOOL DISTRICT, ACTING THROUGH ITS GOVERNING
 BODY, IS HEREBY AUTHORIZED AND EMPOWERED TO ELECT TO  PROVIDE  THE  SAME
 EXEMPTIONS  FROM  SUCH  TAXES  AS  THE MOBILE TELECOMMUNICATIONS SERVICE
 EXEMPTION FROM STATE SALES  AND  COMPENSATING  USE  TAXES  DESCRIBED  IN
 SUBDIVISION  (CC)  OF  SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER BY
 ENACTING A RESOLUTION IN THE FORM SET FORTH IN  PARAGRAPH  TWO  OF  THIS
 SUBDIVISION;  ANY CITY HAVING A POPULATION OF ONE MILLION OR MORE WHERE
 UPON, UPON COMPLIANCE WITH THE PROVISIONS OF SUBDIVISIONS (D) AND (E) OF
 THIS SECTION, SUCH ENACTMENT OF SUCH RESOLUTION SHALL BE DEEMED TO BE AN
 AMENDMENT TO SUCH SECTION ELEVEN HUNDRED SEVEN AND SUCH  SECTION  ELEVEN
 HUNDRED  SEVEN SHALL BE DEEMED TO INCORPORATE SUCH EXEMPTIONS AS IF THEY
 HAD BEEN DULY ENACTED BY THE  STATE  LEGISLATURE  AND  APPROVED  BY  THE
 GOVERNOR.
 (2)  FORM  OF RESOLUTION: BE IT ENACTED BY THE (INSERT PROPER TITLE OF
 LOCAL LEGISLATIVE BODY) AS FOLLOWS:

 
       S. 3547--B                          3
 SECTION ONE.  RECEIPTS  FROM  SALES  OF  AND  CONSIDERATION  GIVEN  OR
 CONTRACTED TO BE GIVEN FOR, OR FOR THE USE OF, MOBILE TELECOMMUNICATIONS
 SERVICE  EXEMPT  FROM STATE SALES AND COMPENSATING USE TAXES PURSUANT TO
 SUBDIVISION (CC) OF SECTION 1115 OF THE TAX LAW  SHALL  ALSO  BE  EXEMPT
 FROM SALES AND COMPENSATING USE TAXES IMPOSED IN THIS JURISDICTION.
 SECTION  TWO.  THIS  RESOLUTION SHALL TAKE EFFECT MARCH 1, (INSERT THE
 YEAR, BUT NOT EARLIER THAN THE YEAR 2013) AND SHALL APPLY TO SALES MADE,
 SERVICES RENDERED AND USES OCCURRING ON AND AFTER THAT DATE  IN  ACCORD
 ANCE  WITH THE APPLICABLE TRANSITIONAL PROVISIONS IN SECTIONS 1106, 1216
 AND 1217 OF THE NEW YORK TAX LAW.
 

S 5. This act shall take effect immediately; provided,  however,  that
 sections one and two of this act shall take effect March 1, 2013.

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