Senate Bill S4696

Signed By Governor
2013-2014 Legislative Session

Relates to the definition of the term "recorded programs" for purposes of the sales tax exemption for machinery or equipment for use or consumption by a broadcaster

download bill text pdf

Sponsored By

Archive: Last Bill Status Via A7262 - Signed by Governor


  • 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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2013-S4696 (ACTIVE) - Details

See Assembly Version of this Bill:
A7262
Law Section:
Tax Law
Laws Affected:
Amd ยง1115, Tax L

2013-S4696 (ACTIVE) - Summary

Relates to the definition of the term "recorded programs" for purposes of the sales tax exemption for machinery or equipment for use or consumption by a broadcaster directly and predominantly in the production of certain live or recorded programs.

2013-S4696 (ACTIVE) - Sponsor Memo

2013-S4696 (ACTIVE) - Bill Text download pdf

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

                                  4696

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                             April 18, 2013
                               ___________

Introduced  by  Sen.  DeFRANCISCO -- read twice and ordered printed, and
  when printed to be committed to the Committee  on  Investigations  and
  Government Operations

AN  ACT  to amend the tax law, in relation to the definition of the term
  "recorded programs" for  purposes  of  the  sales  tax  exemption  for
  machinery or equipment for use or consumption by a broadcaster direct-
  ly  and  predominantly  in  the production of certain live or recorded
  programs

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

  Section  1.  Subparagraph  (C)  of  paragraph 38 of subdivision (a) of
section 1115 of the tax law, as added by section 1 of part T of  chapter
63 of the laws of 2000, is amended to read as follows:
  (C) For purposes of this paragraph: (i) the term "broadcaster" means a
television  or  radio  station  licensed  by  the federal communications
commission, a television or radio broadcast network  or  a  cable  tele-
vision  network.  The term "television or radio broadcast network" means
an organization which produces and/or purchases  programs  intended  for
transmission  by affiliated television or radio stations licensed by the
federal communications commission and which has distribution  facilities
or  circuits  available  to  such affiliated stations during all or some
portion of one or more days during each week. The term "cable television
network" means an organization which produces and/or purchases  programs
intended  for  transmission either by direct broadcast satellite systems
or by cable systems pursuant to an affiliation or similar agreement  and
which  has  distribution facilities or circuits available to such direct
broadcast satellite systems or such cable systems  during  all  or  some
portion  of  one  or  more  days  during each week.   For the purpose of
subparagraph (B) of this paragraph, the  term  "broadcaster"  shall  not
include  cable  system  operators  and direct broadcast satellite system
operators. Provided, however, for the purpose  of  subparagraph  (A)  of

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10440-01-3
              

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