Assembly Bill A2214

2017-2018 Legislative Session

Provides sales tax relief on parking sales for tax exempt organizations

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

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2017-A2214 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §1116, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: A3966
2011-2012: A2775
2013-2014: A2427
2015-2016: A2266
2019-2020: A1792

2017-A2214 (ACTIVE) - Summary

Provides sales tax relief on parking sales for tax exempt organizations where a tax exempt organization, as defined in law, provides parking, garaging or storing of motor vehicles.

2017-A2214 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2214
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 17, 2017
                                ___________
 
 Introduced  by M. of A. CROUCH, GIGLIO -- Multi-Sponsored by -- M. of A.
   FINCH, HAWLEY -- read once and referred to the Committee on  Ways  and
   Means
 
 AN  ACT  to amend the tax law, in relation to providing sales tax relief
   on parking sales for tax exempt organizations

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Paragraphs  2 and 3 of subdivision (b) of section 1116 of
 the tax law, as amended by chapter 888 of the laws of 1983, are  amended
 to read as follows:
   (2)  sales  of  food  or  drink in or by a restaurant, tavern or other
 establishment operated by an organization described  in  paragraph  (1),
 paragraph (4), paragraph (5) or paragraph (6) of subdivision (a) of this
 section, other than sales exempt under paragraph (ii) of subdivision (d)
 of section eleven hundred five, from the taxes imposed hereunder, unless
 the purchaser is an organization exempt under this section; OR
   [(3)  sales  of  the service of providing parking, garaging or storing
 for motor vehicles by an organization  described  in  paragraph  (4)  or
 paragraph  (5)  of  subdivision  (a)  of this section operating a garage
 (other than a garage which is part of  premises  occupied  solely  as  a
 private one or two family dwelling), parking lot or other place of busi-
 ness  engaged  in providing parking, garaging or storing for motor vehi-
 cles; or]
   § 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,  beginning  at  least  90  days  after the date this act shall have
 become a law and shall apply to sales made on or  after  such  effective
 date although made or occurring under a prior contract.
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD04500-01-7

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