S470-2011 Actions

• Jun 12, 2012: referred to correction
• Jun 12, 2012: DELIVERED TO ASSEMBLY
• Jun 12, 2012: PASSED SENATE
• Jun 12, 2012: ORDERED TO THIRD READING CAL.1176
• Jun 12, 2012: COMMITTEE DISCHARGED AND COMMITTED TO RULES
• Mar 7, 2012: REPORTED AND COMMITTED TO FINANCE
• Jan 4, 2012: REFERRED TO CRIME VICTIMS, CRIME AND CORRECTION
• Mar 8, 2011: REPORTED AND COMMITTED TO FINANCE
• Jan 5, 2011: REFERRED TO CRIME VICTIMS, CRIME AND CORRECTION

S470-2011 Meetings

S470-2011 Calendars

S470-2011 Votes

S470-2011 Memo

BILL NUMBER:S470

TITLE OF BILL:
An act
to amend the correction law, in relation to charging taxes on sales of
commissaries and canteens

PURPOSE:
This legislation would authorize the head of
any correctional institution to charge taxes on sales of commissaries
and canteens.

SUMMARY OF PROVISIONS:
Amends Section 26 of the
Correction Law, as amended by chapter 487 of the laws of 1994.

JUSTIFICATION:
Current law, which exempts these
transactions from sales taxation, prevents localities in which
correctional institutes are located from receiving their local share of
sales tax which would be forthcoming were these sales to occur in
non-institutional setting. These sales are estimated at $23 million
statewide, with $13 million subject to the sales. This represents a
significant loss of revenue for those localities with prison facilities.
Further it is not appropriate that prisoners are exempted from sales and
compensating use tax on goods that are taxable simply because they are
bought in prison commissaries.

LEGISLATIVE HISTORY:
S.2818 of 1995/1996
S.2799 of 1997/1998
S.640 of 1999/2000
S.2670 of 2001/2002
S.437-A of 2003/2004
S.1325 of 2005/2006
S.1454 of 2007/2008
S.4894 of 2009/2010

FISCAL IMPLICATIONS:
Some procedural and collection
costs may be incurred by the Department of Correctional Services in
implementation of this provision. These costs will be offset by the
increased revenue to the State of New York.

EFFECTIVE DATE:
This act shall take effect immediately.

S470-2011 Text

 S T A T E   O F   N E W   Y O R K
 
 
                                          470
 2011-2012 Regular Sessions
 I N  SENATE
 (PREFILED)
 January 5, 2011
 
 Introduced  by Sen. NOZZOLIO -- read twice and ordered printed, and when
 printed to be committed to the Committee on Crime Victims,  Crime  and
 Correction
 AN  ACT  to  amend  the correction law, in relation to charging taxes on
 sales of commissaries and canteens
 THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM
 BLY, DO ENACT AS FOLLOWS:

 

Section 1.

Section 26 of the correction law, as amended by chapter 487
 of the laws of 1994, is amended to read as follows:

 

S 26. Establishment of commissaries or canteens in correctional insti
 tutions.   1. The commissioner may authorize the head of any institution
 in the department to establish a commissary or a canteen in such  insti
 tution  for  the use and benefit of inmates.  The moneys received by the
 head of the institution as profits from the sales of the  commissary  or
 canteen  shall be deposited in a special fund to be known as the commis
 sary or canteen fund and such  funds  shall  be  used  for  the  general
 purposes  of the institution subject to the provisions of section fifty
 three of the state finance law.
 2. ANY INSTITUTION AUTHORIZED  BY  THE  COMMISSIONER  TO  ESTABLISH  A
 COMMISSARY  OR  CANTEEN  SHALL  ASSESS  THE  APPROPRIATE STATE AND LOCAL
 SALES, USE AND EXCISE TAXES ON THE ITEMS  SOLD  AT  SUCH  COMMISSARY  OR
 CANTEEN.
 

S 2. This act shall take effect immediately.
 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD01262-01-1

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