Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Jan 29, 2014 |
print number 2614a |
Jan 29, 2014 |
amend and recommit to investigations and government operations |
Jan 08, 2014 |
referred to investigations and government operations |
Jan 23, 2013 |
referred to investigations and government operations |
Senate Bill S2614A
2013-2014 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
Bill Amendments
2013-S2614 - Details
- Current Committee:
- Senate Investigations And Government Operations
- Law Section:
- Tax Law
- Laws Affected:
- Amd §1116, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2011-2012:
S6163
2015-2016: S1984
2013-S2614 - Sponsor Memo
BILL NUMBER:S2614 TITLE OF BILL: An act to amend the tax law, in relation to providing an exemption from sales tax for sales made to other states, other political subdivisions of the United States and their political subdivisions PURPOSE: To provide an automatic exemption for New York state sales and use tax to other states and political subdivisions of the United States for uses which would otherwise be immune from taxation. SUMMARY OF PROVISIONS: Section 1. Amends paragraph 2 of subdivision(a) of section 1116 of the tax law to provide that any state, any political subdivision, agency, or instrumentality which would otherwise be immune from taxation where it is a purchaser, user or consumer, or where it sells services or property of a kind not ordinarily sold by private persons. Section 2. Provides that this act shall take effect July 1, 2013 or on the first day of a sales tax quarterly period, as described in subdivi- sion (b) of section 1136 of the tax law, next commencing after signa- ture. JUSTIFICATION: New York currently does not provide an automatic exemption for sales and services performed in New York state for out of state governmental and other municipal entities. This results in a situ-
2013-S2614 - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 2614 2013-2014 Regular Sessions I N S E N A T E January 23, 2013 ___________ Introduced by Sen. YOUNG -- 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 providing an exemption from sales tax for sales made to other states, other political subdivisions of the United States and their political subdivisions THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Paragraph 2 of subdivision (a) of section 1116 of the tax law, as amended by chapter 530 of the laws of 1976, is amended to read as follows: (2) The United States of America, ANY STATE, THE DISTRICT OF COLUMBIA, OR ANY POSSESSION OF THE UNITED STATES OR POLITICAL SUBDIVISION THEREOF, and any [of its agencies and instrumentalities] AGENCY OR INSTRUMENTALI- TY OF ANY OF THE FOREGOING THAT IS NOT DESCRIBED IN PARAGRAPH ONE OF THIS SUBDIVISION, insofar as it is immune from taxation where it is the purchaser, user or consumer, or where it sells services or property of a kind not ordinarily sold by private persons; S 2. This act shall take effect July 1, 2013 or on the first day of a sales tax quarterly period, as described in subdivision (b) of section 1136 of the tax law, next commencing at least ninety days after this act shall have become a law, whichever shall be later. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD07119-01-3
2013-S2614A (ACTIVE) - Details
- Current Committee:
- Senate Investigations And Government Operations
- Law Section:
- Tax Law
- Laws Affected:
- Amd §1116, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2011-2012:
S6163
2015-2016: S1984
2013-S2614A (ACTIVE) - Sponsor Memo
BILL NUMBER:S2614A TITLE OF BILL: An act to amend the tax law, in relation to providing an exemption from sales tax for sales made to other states, other political subdivisions of the United States and their political subdivisions PURPOSE: To provide an automatic exemption for New York state sales and use tax to other states and political subdivisions of the United States for uses which would otherwise be immune from taxation. SUMMARY OF PROVISIONS: Section 1. Amends paragraph 2 of subdivision (a) of section 1116 of the tax law to provide that any state, any political subdivision, agency, or instrumentality which would otherwise be immune from taxation where it is a purchaser, user or consumer, or where it sells services or property of a kind not ordinarily sold by private persons. Section 2. Provides that this act shall take effect July 1, 2013 or on the first day of a sales tax quarterly period, as described in subdivision (b) of section 1136 of the tax law, next commencing after signature. JUSTIFICATION: New York currently does not provide an automatic exemption for sales and services performed in New York state for out
2013-S2614A (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 2614--A 2013-2014 Regular Sessions I N S E N A T E January 23, 2013 ___________ Introduced by Sen. YOUNG -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Govern- ment Operations -- recommitted to the Committee on Investigations and Government Operations in accordance with Senate Rule 6, sec. 8 -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT to amend the tax law, in relation to providing an exemption from sales tax for sales made to other states, other political subdivisions of the United States and their political subdivisions THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Paragraph 2 of subdivision (a) of section 1116 of the tax law, as amended by chapter 530 of the laws of 1976, is amended to read as follows: (2) The United States of America, ANY STATE, THE DISTRICT OF COLUMBIA, OR ANY POSSESSION OF THE UNITED STATES OR POLITICAL SUBDIVISION THEREOF, and any [of its agencies and instrumentalities] AGENCY OR INSTRUMENTALI- TY OF ANY OF THE FOREGOING THAT IS NOT DESCRIBED IN PARAGRAPH ONE OF THIS SUBDIVISION, insofar as it is immune from taxation where it is the purchaser, user or consumer, or where it sells services or property of a kind not ordinarily sold by private persons; S 2. This act shall take effect July 1, 2014 or on the first day of a sales tax quarterly period, as described in subdivision (b) of section 1136 of the tax law, next commencing at least ninety days after this act shall have become a law, whichever shall be later. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD07119-02-4
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