Assembly Bill A1325

2011-2012 Legislative Session

Exempts medical equipment and supplies purchased by a health care facility located in an empire zone from sales and compensating use tax

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Assembly 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

Do you support this bill?

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.
Actions

co-Sponsors

multi-Sponsors

2011-A1325 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd ยง1115, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: A6943
2013-2014: A2910
2015-2016: A8430
2017-2018: A3862
2019-2020: A3452

2011-A1325 (ACTIVE) - Summary

Exempts medical equipment and supplies purchased by a health care facility located in an empire zone from sales and compensating use tax.

2011-A1325 (ACTIVE) - Bill Text download pdf

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

                                  1325

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                               (PREFILED)

                             January 5, 2011
                               ___________

Introduced by M. of A. ORTIZ, PEOPLES-STOKES, BOYLAND, SCHROEDER, JAFFEE
  --  Multi-Sponsored  by  --  M. of A. BROOK-KRASNY, MAISEL, MAYERSOHN,
  SWEENEY, TOWNS, WEISENBERG -- read once and referred to the  Committee
  on Ways and Means

AN  ACT to amend the tax law, in relation to exempting medical equipment
  and supplies purchased by a health care facility located in an  empire
  zone from the sales and compensating use tax

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

  Section 1. Subdivision (a) of section 1115 of the tax law  is  amended
by adding a new paragraph 44 to read as follows:
  (44)  (I)  MEDICAL EQUIPMENT AND MEDICAL SUPPLIES PURCHASED FOR USE BY
HEALTH CARE FACILITIES THAT SERVE UNINSURED PATIENTS LOCATED IN AN  AREA
DESIGNATED  AS  AN  EMPIRE  ZONE  PURSUANT  TO ARTICLE EIGHTEEN-B OF THE
GENERAL MUNICIPAL LAW. SUCH EXEMPTION SHALL  APPLY  TO  THE  FIRST  FIVE
HUNDRED  THOUSAND  DOLLARS  OF  MEDICAL  EQUIPMENT  AND MEDICAL SUPPLIES
PURCHASED BY THE TAXPAYER.
  (II) FOR PURPOSES OF THIS SUBDIVISION, THE FOLLOWING TERMS SHALL  HAVE
THE FOLLOWING MEANINGS:
  (A)  "MEDICAL EQUIPMENT" SHALL MEAN DURABLE MEDICAL EQUIPMENT THAT CAN
BE USED REPEATEDLY AND THAT SERVES A MEDICAL PURPOSE IN  THE  DIAGNOSIS,
TREATMENT OR CARE OF AN INDIVIDUAL;
  (B)  "MEDICAL SUPPLIES" SHALL MEAN ITEMS THAT ARE CONSUMABLE, EXPENDA-
BLE, DISPOSABLE OR NONDURABLE, AND THAT SERVE A MEDICAL PURPOSE  IN  THE
DIAGNOSIS, TREATMENT OR CARE OF AN INDIVIDUAL; AND
  (C) "HEALTH CARE FACILITY" SHALL MEAN A HOSPITAL AS DEFINED IN ARTICLE
TWENTY-EIGHT OF THE PUBLIC HEALTH LAW.
  S  2. This act shall take effect on the first day of a sales tax quar-
terly period, as described in subdivision (b) of section 1136 of the tax
law, next commencing at least sixty  days  after  this  act  shall  have

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

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.