NY State Senate Bill 2009-S608

Senate Bill S608

2009-2010 Legislative Session

Removes the state sales tax on wireless telephone services and provides for a local option of imposing such taxes

download bill text pdf

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations 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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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 06, 2010	referred to investigations and government operations
Jan 09, 2009	referred to investigations and government operations

2009-S608 (ACTIVE) - Details

See Assembly Version of this Bill:: A2431
Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §§1109, 1115 & 1210, Tax L
Versions Introduced in Other Legislative Sessions:: 2011-2012: A5772
2013-2014: A4534
2015-2016: A6177

2009-S608 (ACTIVE) - Summary

Removes the state sales tax on wireless telephone services and provides for a local option of imposing such taxes.

2009-S608 (ACTIVE) - Sponsor Memo

2009-S608 (ACTIVE) - Bill Text download pdf

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

                                   608

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                             January 9, 2009
                               ___________

Introduced  by  Sen.  LANZA  -- 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  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.  Subparagraph  (i)  of paragraph 1 of subdivision (a) of section
1210 of the tax law, as amended by section 4 of part SS-1 of chapter  57
of the laws of 2008, is amended to read as follows:
  (i) 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
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

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04030-01-9

S. 608                              2

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.  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)  of section eleven hundred nineteen of this chapter. 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), the clothing and footwear exemption  provided  for  in
paragraph  thirty  of  subdivision  (a),  THE  MOBILE TELECOMMUNICATIONS
SERVICE EXEMPTION PROVIDED FOR IN SUBDIVISION (CC),  and  the  qualified
empire  zone  enterprise  exemptions  provided for in subdivision (z) of
section eleven hundred fifteen of this chapter, unless such city, county
or school district elects otherwise as to either such residential  solar
energy  systems  equipment  exemption  or  such  clothing  and  footwear
exemption OR SUCH TELECOMMUNICATIONS SERVICE EXEMPTION, or  such  quali-
fied  empire  zone  enterprise  exemptions; provided that if such a city
having a population of one million or more in which the taxes imposed by
section eleven hundred seven of this chapter are in  effect  enacts  the
resolution  described in subdivision (k) of this section or repeals such
resolution or enacts the resolution described in subdivision (l) of this
section or repeals such resolution or enacts the resolution described in
subdivision (n) of this section or repeals such resolution OR ENACTS THE
RESOLUTION DESCRIBED IN SUBDIVISION (P) OF THIS SECTION OR REPEALS  SUCH
RESOLUTION,  such resolution or repeal shall also be deemed to amend any
local law, ordinance or resolution enacted by such a city imposing  such
taxes pursuant to the authority of this subdivision, whether or not such
taxes are suspended at the time such city enacts its resolution pursuant
to  subdivision (k), (l) [or], (n) OR (P) of this section or at the time
of any such repeal; provided, further, that any such  local  law,  ordi-
nance or resolution and section eleven hundred seven of this chapter, as
deemed to be amended in the event a city of one million or more enacts a
resolution  pursuant  to the authority of subdivision (k), (l) [or], (n)
OR (P) of this section, shall be further amended, as provided in section
twelve hundred eighteen of this subpart, so that the  residential  solar
energy   systems  equipment  exemption  or  the  clothing  and  footwear
exemption OR THE MOBILE  TELECOMMUNICATIONS  SERVICE  EXEMPTION  or  the
qualified empire zone enterprise exemptions in any such local law, ordi-
nance  or  resolution  or  in  such section eleven hundred seven are the
same, as the case may be, as the residential solar energy systems equip-

S. 608                              3

ment exemption provided for in subdivision (ee), the clothing and  foot-
wear  exemption in paragraph thirty of subdivision (a), THE MOBILE TELE-
COMMUNICATIONS SERVICE EXEMPTION PROVIDED FOR IN  SUBDIVISION  (CC),  or
the  qualified  empire  zone enterprise exemptions in subdivision (z) of
section eleven hundred fifteen of this chapter.
  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:
  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 2010) 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, 2010.

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