Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Mar 10, 2010 |
referred to investigations and government operations |
Senate Bill S7066
2009-2010 Legislative Session
Sponsored By
(R, C, IP) Senate District
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
Actions
2009-S7066 (ACTIVE) - Details
- See Assembly Version of this Bill:
- A3759
- Current Committee:
- Senate Investigations And Government Operations
- Law Section:
- Tax Law
- Laws Affected:
- Amd ยงยง1115 & 1210, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2011-2012:
S4180
2013-2014: S2767
2015-2016: S1294
2009-S7066 (ACTIVE) - Summary
Provides for temporary suspension of sales and compensating use tax on certain services, during governor ordered state of emergency, provided by contractors, subcontractors, repairpersons or property owners for clean-up activities associated with real property, property or land after a natural or manmade disaster.
2009-S7066 (ACTIVE) - Sponsor Memo
BILL NUMBER: S7066 TITLE OF BILL : An act to amend the tax law, in relation to suspending the state sales and compensating use tax on certain disaster clean-up items during a state of emergency and authorizing localities to waive such tax during the same period PURPOSE OF THE BILL : To assist property owners during times of emergency cleanup by waiving sales tax on cleanup activities. SUMMARY OF SPECIFIC PROVISIONS : Section 1 amends section 1115 of the Tax Law by adding a new subsection (gg) to allow the Governor to temporarily suspend, by executive order, during a state disaster emergency, and for up to sixty days after the end of such state of emergency, sales and compensating taxes associated with property clean up activities taxable under subdivision (c) of Tax law section 1105 and Tax law 1110. Section 2 amends Tax Law subparagraph 1210(a)(1) to add the exemption provided under new section 1115 (gg). Section 3 amends Tax Law subdivision 1210(d) to permit local
2009-S7066 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 7066 I N S E N A T E March 10, 2010 ___________ Introduced by Sen. RANZENHOFER -- 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 suspending the state sales and compensating use tax on certain disaster clean-up items during a state of emergency and authorizing localities to waive such tax during the same period THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Section 1115 of the tax law is amended by adding a new subdivision (gg) to read as follows: (GG) THE GOVERNOR MAY TEMPORARILY SUSPEND SALES AND COMPENSATING USE TAXES ASSOCIATED WITH SERVICES OTHERWISE TAXABLE UNDER SUBDIVISION (C) OF SECTION ELEVEN HUNDRED FIVE OR UNDER SECTION ELEVEN HUNDRED TEN OF THIS ARTICLE RENDERED IN CLEAN-UP AND REPAIR OF REAL PROPERTY, PROPERTY OR LAND, AS SUCH TERMS ARE DEFINED IN THE REAL PROPERTY TAX LAW, WHEN SUCH SERVICES ARE PROVIDED BY A CONTRACTOR, SUBCONTRACTOR, REPAIRPERSON OR OWNER OF SUCH REAL PROPERTY, PROPERTY OR LAND LOCATED IN AN AFFECTED COUNTY DURING THE PERIOD OF TIME DECLARED BY THE GOVERNOR AS A STATE DISASTER EMERGENCY, AS DEFINED BY SECTION TWENTY OF THE EXECUTIVE LAW, AND UP TO SIXTY DAYS THEREAFTER. S 2. Subparagraph (i) of paragraph 1 of subdivision (a) of section 1210 of the tax law, as amended by section 34 of part S-1 of chapter 57 of the laws of 2009, 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 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 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted.
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