Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Jan 23, 2014 |
print number 2767a |
Jan 23, 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 S2767
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-S2767 - Details
- Current Committee:
- Senate Investigations And Government Operations
- Law Section:
- Tax Law
- Laws Affected:
- Amd §§1115 & 1210, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2009-2010:
S7066
2011-2012: S4180
2015-2016: S1294
2013-S2767 - Summary
Provides for temporary suspension of sales and compensating use tax on certain services, during governor ordered state of emergency, provided by contractors, subcontractors, repair persons or property owners for clean-up activities associated with real property, property or land after a natural or manmade disaster.
2013-S2767 - Sponsor Memo
BILL NUMBER:S2767 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 emergen- cy 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 (ii) 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(hh). Section 3 amends Tax Law subdivision 1210(d) to permit local governments the option to suspend their local sales and use taxes on clean up activ- ities as described in Tax Law 1115 (hh) for the same period that state taxes are suspended.
2013-S2767 - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 2767 2013-2014 Regular Sessions I N S E N A T E January 23, 2013 ___________ 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 (ii) to read as follows: (II) 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 TWO OF THE EXECUTIVE LAW, AND UP TO SIXTY DAYS THEREAFTER. S 2. Subparagraph (ii) of paragraph 1 of subdivision (a) of section 1210 of the tax law, as amended by chapter 406 of the laws of 2012, is amended to read as follows: (ii) Any local law, ordinance or resolution enacted by any city, coun- ty or school district, imposing the taxes authorized by this subdivi- sion, shall omit the residential solar energy systems equipment exemption provided for in subdivision (ee), the commercial solar energy systems equipment exemption provided for in subdivision (hh) [and], THE STATE OF EMERGENCY CLEAN-UP ACTIVITIES PROVIDED FOR IN SUBDIVISION (II) AND the clothing and footwear exemption provided for in paragraph thirty EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD05158-01-3
2013-S2767A (ACTIVE) - Details
- Current Committee:
- Senate Investigations And Government Operations
- Law Section:
- Tax Law
- Laws Affected:
- Amd §§1115 & 1210, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2009-2010:
S7066
2011-2012: S4180
2015-2016: S1294
2013-S2767A (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, repair persons or property owners for clean-up activities associated with real property, property or land after a natural or manmade disaster.
2013-S2767A (ACTIVE) - Sponsor Memo
BILL NUMBER:S2767A 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 (jj) 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 cleanup 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 (jj). Section 3 amends Tax Law subdivision 1210 (d) to permit local governments the option to suspend their local sales and use taxes on
2013-S2767A (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 2767--A 2013-2014 Regular Sessions I N S E N A T E January 23, 2013 ___________ Introduced by Sen. RANZENHOFER -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations -- recommitted to the Committee on Investi- gations 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 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 (jj) to read as follows: (JJ) 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 PARAGRAPH B OF SUBDIVISION TWO OF SECTION TWENTY OF THE EXECUTIVE LAW, AND UP TO SIXTY DAYS THEREAFTER. S 2. Subparagraph (ii) of paragraph 1 of subdivision (a) of section 1210 of the tax law, as amended by chapter 13 of the laws of 2013, is amended to read as follows: (ii) Any local law, ordinance or resolution enacted by any city, coun- ty or school district, imposing the taxes authorized by this subdivi- sion, shall omit the residential solar energy systems equipment exemption provided for in subdivision (ee), the commercial solar energy EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD05158-02-4
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