Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Jan 08, 2014 |
referred to investigations and government operations |
Jan 09, 2013 |
referred to investigations and government operations |
Senate Bill S785
2013-2014 Legislative Session
Sponsored By
(D) 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
co-Sponsors
(D, WF) Senate District
(D, WF) Senate District
2013-S785 (ACTIVE) - Details
- See Assembly Version of this Bill:
- A157
- Current Committee:
- Senate Investigations And Government Operations
- Law Section:
- Tax Law
- Laws Affected:
- Add ยง1168, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2009-2010:
S2550, A7674, A3692
2011-2012: S347, A156
2015-2016: S472, A5908
2017-2018: S4860
2013-S785 (ACTIVE) - Sponsor Memo
BILL NUMBER:S785 TITLE OF BILL: An act to amend the tax law, in relation to requiring issuers of credit cards and debit cards to pay and collect sales and use taxes and pay such taxes to the commissioner of taxation and finance PURPOSE: Provides that issuers of debit and credit cards shall pa sales and use taxes directly to the Commissioner of Taxation and Finance SUMMARY OF PROVISIONS: Section 1. Amends the Tax Law by adding a new section 1168. Requires processors of credit and or debit card to collect and pay taxes directly to the Commissioner of Taxation and Finance. Section 2. Effective Date. EXISTING LAW: None. JUSTIFICATION: A major source of failure to comply with New York State sales taxes being remitted to the state from vendors, who collect such taxes from their customers, is the current system which relies solely upon the
2013-S785 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ S. 785 A. 157 2013-2014 Regular Sessions S E N A T E - A S S E M B L Y (PREFILED) January 9, 2013 ___________ IN SENATE -- Introduced by Sen. DIAZ -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations IN ASSEMBLY -- Introduced by M. of A. KAVANAGH, COLTON -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to requiring issuers of credit cards and debit cards to pay and collect sales and use taxes and pay such taxes to the commissioner of taxation and finance THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. The tax law is amended by adding a new section 1168 to read as follows: S 1168. COLLECTION AND PAYMENT OF TAXES BY PROCESSORS OF CREDIT CARDS AND DEBIT CARDS. (A) NOTWITHSTANDING ANY LAW, RULE OR REGULATION TO THE CONTRARY, AN ISSUER OF CREDIT CARDS OR DEBIT CARDS, AS DEFINED IN SECTION FIVE HUNDRED ELEVEN OF THE GENERAL BUSINESS LAW, SHALL COLLECT AND PAY TAXES IMPOSED BY ARTICLES TWENTY-EIGHT AND TWENTY-NINE OF THIS CHAPTER, AND SHALL BE SUBJECT TO ALL PROVISIONS OF SUCH ARTICLES AS A PERSON REQUIRED TO COLLECT TAX, AS DEFINED IN SUBDIVISION ONE OF SECTION ELEVEN HUNDRED THIRTY-ONE OF THIS CHAPTER ON ALL TRANSACTIONS CONDUCTED WITH A CREDIT OR DEBIT CARD OF THE ISSUER, PROVIDED, HOWEVER, NOTWITH- STANDING ANY LAW, RULE OR REGULATION TO THE CONTRARY, SUCH TAXES SHALL BE PAID DIRECTLY TO THE COMMISSIONER BY THE ISSUER. (B) NOTWITHSTANDING ANY LAW, RULE OR REGULATION TO THE CONTRARY, ON ANY TRANSACTION CONDUCTED WITH A DEBIT OR CREDIT CARD OF THE ISSUER, WHEREIN THE ISSUER IS REQUIRED TO COLLECT AND PAY TAXES PURSUANT TO SUBDIVISION (A) OF THIS SECTION, THE VENDOR OF TANGIBLE PERSONAL PROPER- TY OR SERVICES INVOLVED IN SAID TRANSACTION SHALL NOT BE REQUIRED TO PAY EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD00496-01-3
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