Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Oct 05, 2016 |
print number 8170a |
Oct 05, 2016 |
amend and recommit to rules |
Jul 29, 2016 |
referred to rules |
Senate Bill S8170
2015-2016 Legislative Session
Sponsored By
(R, C, IP) Senate District
Archive: Last Bill Status - In Senate Committee Rules 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
2015-S8170 - Details
- Current Committee:
- Senate Rules
- Law Section:
- Tax Law
- Laws Affected:
- Amd §§208 & 209, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2017-2018:
S4624
2019-2020: S4301
2015-S8170 - Sponsor Memo
BILL NUMBER: S8170 TITLE OF BILL : An act to amend the tax law, in relation to the use of fulfillment services of certain persons PURPOSE : To provide that a foreign corporation does not subject itself to New York State taxation simply by virtue of the use of fulfillment services other than an affiliated person SUMMARY OF PROVISIONS : Section 1 amends section 208 of the Tax Law to add a new paragraph 13 to define fulfillment services. Section 2 amends subdivision 2 of section 209 of the Tax Law to add to the list of activities that will not deem a foreign corporation to be doing business, employing capital, owning or leasing property, or maintaining an office in the state, or deriving receipts from activity in this state, for the purposes of Article 9 of the Tax Law paragraph (f) the use of fulfillment services of a person other than an affiliated person and the ownership of property stored on the property of such person in conjunction with such services.
2015-S8170 - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 8170 I N S E N A T E July 29, 2016 ___________ Introduced by Sen. RANZENHOFER -- read twice and ordered printed, and when printed to be committed to the Committee on Rules AN ACT to amend the tax law, in relation to the use of fulfillment services of certain persons THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Section 208 of the tax law is amended by adding a new subdivision 13 to read as follows: 13. THE TERM "FULFILLMENT SERVICES" SHALL MEAN ANY OF THE FOLLOWING SERVICES PERFORMED BY AN ENTITY ON ITS PREMISES ON BEHALF OF A PURCHAS- ER: (A) THE ACCEPTANCE OF ORDERS ELECTRONICALLY OR BY MAIL, TELEPHONE, TELEFAX OR INTERNET; (B) RESPONSES TO CONSUMER CORRESPONDENCE OR INQUIRES ELECTRONICALLY OR BY MAIL, TELEPHONE, TELEFAX OR INTERNET; (C) BILLING AND COLLECTION ACTIVITIES; OR (D) THE SHIPMENT OF ORDERS FROM AN INVENTORY OF PRODUCTS OFFERED FOR SALE BY THE PURCHASER. S 2. Subdivision 2 of section 209 of the tax law, as amended by section 5 of part A of chapter 59 of the laws of 2014, is amended to read as follows: 2. A foreign corporation shall not be deemed to be doing business, employing capital, owning or leasing property, or maintaining an office in this state, or deriving receipts from activity in this state, for the purposes of this article, by reason of (a) the maintenance of cash balances with banks or trust companies in this state, or (b) the owner- ship of shares of stock or securities kept in this state, if kept in a safe deposit box, safe, vault or other receptacle rented for the purpose, or if pledged as collateral security, or if deposited with one or more banks or trust companies, or brokers who are members of a recog- nized security exchange, in safekeeping or custody accounts, or (c) the taking of any action by any such bank or trust company or broker, which is incidental to the rendering of safekeeping or custodian service to such corporation, or (d) the maintenance of an office in this state by EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted.
2015-S8170A (ACTIVE) - Details
- Current Committee:
- Senate Rules
- Law Section:
- Tax Law
- Laws Affected:
- Amd §§208 & 209, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2017-2018:
S4624
2019-2020: S4301
2015-S8170A (ACTIVE) - Sponsor Memo
BILL NUMBER: S8170A TITLE OF BILL : An act to amend the tax law, in relation to the use of fulfillment services of certain persons PURPOSE : To provide that a foreign corporation does not subject itself to New York State taxation simply by virtue of the use of fulfillment services other than an affiliated person SUMMARY OF PROVISIONS : Section 1 amends section 208 of the Tax Law to add a new paragraph 13 to define fulfillment services. Section 2 amends subdivision 2 of section 209 of the Tax Law to add to the list of activities that will not deem a foreign corporation to be doing business, employing capital, owning or leasing property, or maintaining an office in the state, or deriving receipts from activity in this state, for the purposes of Article 9 of the Tax Law paragraph (f) the use of fulfillment services of a person other than an affiliated person and the ownership of property stored on the property of such person in conjunction with such services. Section 2 contains the effective date.
2015-S8170A (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 8170--A I N S E N A T E July 29, 2016 ___________ Introduced by Sen. RANZENHOFER -- read twice and ordered printed, and when printed to be committed to the Committee on Rules -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT to amend the tax law, in relation to the use of fulfillment services of certain persons THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Section 208 of the tax law is amended by adding a new subdivision 13 to read as follows: 13. THE TERM "FULFILLMENT SERVICES" SHALL MEAN ANY OF THE FOLLOWING SERVICES PERFORMED BY AN ENTITY ON ITS PREMISES ON BEHALF OF A PURCHAS- ER: (A) THE ACCEPTANCE OF ORDERS ELECTRONICALLY OR BY MAIL, TELEPHONE, TELEFAX OR INTERNET; (B) RESPONSES TO CONSUMER CORRESPONDENCE OR INQUIRES ELECTRONICALLY OR BY MAIL, TELEPHONE, TELEFAX OR INTERNET; (C) BILLING AND COLLECTION ACTIVITIES; OR (D) THE SHIPMENT OF ORDERS FROM AN INVENTORY OF PRODUCTS OFFERED FOR SALE BY THE PURCHASER. S 2. Subdivision 2 of section 209 of the tax law, as amended by section 5 of part A of chapter 59 of the laws of 2014, is amended to read as follows: 2. A foreign corporation shall not be deemed to be doing business, employing capital, owning or leasing property, or maintaining an office in this state, or deriving receipts from activity in this state, for the purposes of this article, by reason of (a) the maintenance of cash balances with banks or trust companies in this state, or (b) the owner- ship of shares of stock or securities kept in this state, if kept in a safe deposit box, safe, vault or other receptacle rented for the purpose, or if pledged as collateral security, or if deposited with one or more banks or trust companies, or brokers who are members of a recog- nized security exchange, in safekeeping or custody accounts, or (c) the taking of any action by any such bank or trust company or broker, which EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted.
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