Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Apr 07, 2009 |
enacting clause stricken |
Jan 28, 2009 |
referred to ways and means |
Assembly Bill A3692
2009-2010 Legislative Session
Sponsored By
DIAZ
Archive: Last Bill Status - Stricken
- 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
Actions
2009-A3692 (ACTIVE) - Details
2009-A3692 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 3692 2009-2010 Regular Sessions I N A S S E M B L Y January 28, 2009 ___________ Introduced by M. of A. DIAZ, J. RIVERA, FIELDS, ALFANO, CLARK, ESPAILLAT -- Multi-Sponsored by -- M. of A. GABRYSZAK, V. LOPEZ, SCHIMEL -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to requiring issuers of credit cards and debit cards to pay and collect sales and use taxes and pay such taxes to the commissioner of taxation and finance THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. The tax law is amended by adding a new section 1168 to read as follows: S 1168. COLLECTION AND PAYMENT OF TAXES BY ISSUERS OF CREDIT CARDS AND DEBIT CARDS. (A) NOTWITHSTANDING ANY LAW, RULE OR REGULATION TO THE CONTRARY, AN ISSUER OF CREDIT CARDS OR DEBIT CARDS, AS DEFINED IN SECTION FIVE HUNDRED ELEVEN OF THE GENERAL BUSINESS LAW, SHALL COLLECT AND PAY TAXES IMPOSED BY ARTICLES TWENTY-EIGHT AND TWENTY-NINE OF THIS CHAPTER, AND SHALL BE SUBJECT TO ALL PROVISIONS OF SUCH ARTICLES AS A PERSON REQUIRED TO COLLECT TAX, AS DEFINED IN SUBDIVISION ONE OF SECTION ELEVEN HUNDRED THIRTY-ONE OF THIS CHAPTER ON ALL TRANSACTIONS CONDUCTED WITH A CREDIT OR DEBIT CARD OF THE ISSUER, PROVIDED, HOWEVER, NOTWITH- STANDING ANY LAW, RULE OR REGULATION TO THE CONTRARY, SUCH TAXES SHALL BE PAID DIRECTLY TO THE COMMISSIONER BY THE ISSUER. (B) NOTWITHSTANDING ANY LAW, RULE OR REGULATION TO THE CONTRARY, ON ANY TRANSACTION CONDUCTED WITH A DEBIT OR CREDIT CARD OF THE ISSUER, WHEREIN THE ISSUER IS REQUIRED TO COLLECT AND PAY TAXES PURSUANT TO SUBDIVISION (A) OF THIS SECTION, THE VENDOR OF TANGIBLE PERSONAL PROPER- TY OR SERVICES INVOLVED IN SAID TRANSACTION SHALL NOT BE REQUIRED TO PAY AND COLLECT TAXES PURSUANT TO ARTICLES TWENTY-EIGHT AND TWENTY-NINE OF THIS CHAPTER. S 2. This act shall take effect on the first of October next succeed- ing the date on which it shall have become a law, except that any rules and regulations necessary for the timely implementation of this act on its effective date shall be promulgated on or before such date. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted.
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