Senate Bill S5523

2015-2016 Legislative Session

Relates to renting of housing through marketplace providers

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Rules Committee


  • 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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2015-S5523 (ACTIVE) - Details

Current Committee:
Senate Rules
Law Section:
Tax Law
Laws Affected:
Amd §§1101, 1131 & 1132, Tax L

2015-S5523 (ACTIVE) - Summary

Relates to renting of housing through marketplace providers.

2015-S5523 (ACTIVE) - Sponsor Memo

2015-S5523 (ACTIVE) - Bill Text download pdf

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

                                  5523

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                              May 14, 2015
                               ___________

Introduced  by  Sen.  BOYLE  -- 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 renting of  housing  through
  marketplace providers

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

  Section 1. Subdivision (c) of section 1101 of the tax law  is  amended
by adding two new paragraphs 9 and 10 to read as follows:
  (9)  MARKETPLACE  PROVIDER  OF OCCUPANCY. A PERSON WHO, PURSUANT TO AN
AGREEMENT WITH A MARKETPLACE SELLER OF OCCUPANCY, BOTH FACILITATES OCCU-
PANCY BY SUCH MARKETPLACE SELLER OF OCCUPANCY AND  VOLUNTARILY  CONSENTS
TO  ASSUME  THE  SALES TAX COLLECTION AND REMITTANCE RESPONSIBILITIES OF
THE MARKETPLACE SELLER OF OCCUPANCY. A  PERSON  "FACILITATES  OCCUPANCY"
FOR  PURPOSES OF THIS PARAGRAPH WHEN THE PERSON MEETS ALL OF THE FOLLOW-
ING CONDITIONS: (I) SUCH PERSON, OR AN AFFILIATED  PERSON,  DIRECTLY  OR
INDIRECTLY  COLLECTS  OR  RECEIVES  THE  RENT  PAID  BY AN OCCUPANT TO A
MARKETPLACE SELLER OF OCCUPANCY; AND
  (II) SUCH PERSON PERFORMS EITHER OF THE FOLLOWING ACTIVITIES:
  (A) PROVIDES THE FORUM IN WHICH, OR BY MEANS OF WHICH,  THE  OFFER  OF
OCCUPANCY  IS  ACCEPTED, INCLUDING AN INTERNET WEBSITE OR SIMILAR FORUM;
OR
  (B) ARRANGES FOR THE EXCHANGE OF INFORMATION OR MESSAGES  BETWEEN  THE
OCCUPANT AND THE MARKETPLACE SELLER OF OCCUPANCY. A PERSON WHO VOLUNTAR-
ILY  AGREES  TO ASSUME THE SALES TAX COLLECTION AND REMITTANCE RESPONSI-
BILITIES OF THE  MARKETPLACE  SELLER  OF  OCCUPANCY  SHALL  REGISTER  TO
COLLECT  TAX  UNDER  SECTION ELEVEN HUNDRED THIRTY-FOUR OF THIS ARTICLE.
FOR PURPOSES OF THIS PARAGRAPH, TWO PERSONS ARE AFFILIATED IF ONE PERSON
HAS AN OWNERSHIP INTEREST OF MORE THAN FIVE PERCENT, WHETHER  DIRECT  OR
INDIRECT, IN THE OTHER, OR WHERE AN OWNERSHIP INTEREST OF MORE THAN FIVE
PERCENT,  WHETHER DIRECT OR INDIRECT, IS HELD IN EACH OF SUCH PERSONS BY

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD11157-01-5
              

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