NY State Senate Bill 2017-S6145A

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

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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 26, 2018	print number 6145a
Jan 26, 2018	amend and recommit to investigations and government operations
Jan 03, 2018	referred to investigations and government operations
May 11, 2017	referred to investigations and government operations

Bill Amendments

Original

A (Active)

2017-S6145 - Details

See Assembly Version of this Bill:: A8226
Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §§1109, 1115 & 1210, Tax L
Versions Introduced in Other Legislative Sessions:: 2011-2012: S3547
2013-2014: S2303
2015-2016: S4573
2019-2020: S3279, A7231
2021-2022: S4975, A7010
2023-2024: S4323

2017-S6145 - Summary

Removes the state sales tax on wireless telephone services and provides for a local option of imposing such taxes.

2017-S6145 - Sponsor Memo

                                
 
BILL NUMBER: S6145            Revised 01/17/18

SPONSOR: LANZA
 
TITLE OF BILL:

An act to amend the tax law, in relation to taxpayer relief on cell
phone taxes

 
PURPOSE:

Removes the state sales tax on wireless telephone services and provides
for a local option of imposing such taxes.

 
SUMMARY OF PROVISIONS:

Eliminates the state sales tax on wireless telephone services and also
allows local governments the option of exempting such services.

 
JUSTIFICATION:

This bill eliminates the state sales tax on wireless telephone services
while allowing localities the option of also eliminating their local tax
by home rule request to the Department of Taxation and Finance. If the
federal, state and local taxes on wireless services are combined, the
total comes to 21.71%. New York State has the highest tax for cell phone
use in the nation. The national average is 14.32%. New Yorkers are
simply overtaxed. Not only do we have the highest cell phone tax in the
country, we also have the highest property taxes as well. It is time
legislation is passed to help the New York residents and reduce the
amount of taxation. This proposal would place New York at the national
average for cell phone taxes.

 
LEGISLATIVE HISTORY:

2017: S.6145 - Referred to Investigations/A.8226 - Referred to W&M
2016: S.4573 - Referred to Investigations
2015: S.4573 - Referred to Investigations
2014: S.2303 - Referred to Investigations/A.4956 - Referred to W&M
2013: S.2303 - Referred to Investigations/A.4956 - Referred to W&M
2012: S.3547 - Referred to Investigations/A.10430 -  Referred to W&M
2011: S.3547 - Referred to Investigations
2010: S.608 - Referred to Investigations/A.2431 - Referred to W&M
2009: S.608 - Referred to Investigations/A.2431 - Referred to W&M
2008: S.6033 - Referred to Rules / A.8870-Referred to W&M
2007: S.6033 - Referred to Investigations/A.8870-Referred to W&M

 
FISCAL IMPLICATIONS:

Undetermined.

 
EFFECTIVE DATE:
This act shall take effect immediately; provided however, that section
one and section two of this act shall take effect March 1, 2019.

2017-S6145 - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6145
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                               May 11, 2017
                                ___________
 
 Introduced  by  Sen.  LANZA  -- 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  taxpayer  relief  on  cell
   phone taxes
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Section 1109 of the tax law is  amended  by  adding  a  new
 subdivision (i) to read as follows:
   (I)  THE  EXEMPTION  CONTAINED  IN  SUBDIVISION (CC) OF SECTION ELEVEN
 HUNDRED FIFTEEN OF THIS ARTICLE SHALL NOT APPLY.
   § 2. Subdivision (cc) of section 1115 of the  tax  law,  as  added  by
 section  11  of  part S of chapter 85 of the laws of 2002, is amended to
 read as follows:
   (cc) Notwithstanding any other  provision  of  law  to  the  contrary,
 receipts  from  the sale of mobile telecommunications service [by a home
 service provider] shall be exempt from the taxes imposed by subparagraph
 (B) of paragraph one and paragraph two of  subdivision  (b)  of  section
 eleven  hundred  five  of this article [if the mobile telecommunications
 customer's place of primary use is within a taxing jurisdiction  outside
 this state].
   §  3.  Subparagraph  (ii) of paragraph 1 of subdivision (a) of section
 1210 of the tax law, as amended by section 2 of part WW of chapter 60 of
 the laws of 2016, 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 and
 electricity exemption provided for in subdivision (ee),  the  commercial
 solar energy systems equipment and electricity exemption provided for in
 subdivision  (ii),  the  commercial  fuel  cell  electricity  generating
 systems equipment and electricity generated by such equipment  exemption

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD11592-01-7

 S. 6145                             2
 
 provided  for  in  subdivision  (kk)  [and],  the  clothing and footwear
 exemption provided for in paragraph thirty of subdivision  (a)  AND  THE
 MOBILE  TELECOMMUNICATIONS SERVICE EXEMPTION PROVIDED FOR IN SUBDIVISION
 (CC)  of  section  eleven  hundred  fifteen of this chapter, unless such
 city, county or school district elects otherwise as to such  residential
 solar  energy  systems equipment and electricity exemption, such commer-
 cial solar energy systems equipment and electricity  exemption,  commer-
 cial  fuel cell electricity generating systems equipment and electricity
 generated by such equipment exemption [or], such clothing  and  footwear
 exemption OR SUCH TELECOMMUNICATIONS SERVICE EXEMPTION.
   §  4.  Section 1210 of the tax law is amended by adding a new subdivi-
 sion (q) to read as follows:
   (Q) NOTWITHSTANDING ANY OTHER PROVISION OF STATE OR LOCAL  LAW,  ORDI-
 NANCE OR RESOLUTION TO THE CONTRARY:
   (1)  ANY CITY, COUNTY OR SCHOOL DISTRICT, ACTING THROUGH ITS GOVERNING
 BODY, IS HEREBY AUTHORIZED AND EMPOWERED TO ELECT TO  PROVIDE  THE  SAME
 EXEMPTIONS  FROM  SUCH  TAXES  AS  THE MOBILE TELECOMMUNICATIONS SERVICE
 EXEMPTION FROM STATE SALES  AND  COMPENSATING  USE  TAXES  DESCRIBED  IN
 SUBDIVISION  (CC)  OF  SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER BY
 ENACTING A RESOLUTION IN THE FORM SET FORTH IN  PARAGRAPH  TWO  OF  THIS
 SUBDIVISION;  ANY CITY HAVING A POPULATION OF ONE MILLION OR MORE WHERE-
 UPON, UPON COMPLIANCE WITH THE PROVISIONS OF SUBDIVISIONS (D) AND (E) OF
 THIS SECTION, SUCH ENACTMENT OF SUCH RESOLUTION SHALL BE DEEMED TO BE AN
 AMENDMENT TO SUCH SECTION ELEVEN HUNDRED SEVEN AND SUCH  SECTION  ELEVEN
 HUNDRED  SEVEN SHALL BE DEEMED TO INCORPORATE SUCH EXEMPTIONS AS IF THEY
 HAD BEEN DULY ENACTED BY THE  STATE  LEGISLATURE  AND  APPROVED  BY  THE
 GOVERNOR.
   (2)  FORM  OF RESOLUTION: BE IT ENACTED BY THE (INSERT PROPER TITLE OF
 LOCAL LEGISLATIVE BODY) AS FOLLOWS:
   SECTION ONE.  RECEIPTS  FROM  SALES  OF  AND  CONSIDERATION  GIVEN  OR
 CONTRACTED TO BE GIVEN FOR, OR FOR THE USE OF, MOBILE TELECOMMUNICATIONS
 SERVICE  EXEMPT  FROM STATE SALES AND COMPENSATING USE TAXES PURSUANT TO
 SUBDIVISION (CC) OF SECTION 1115 OF THE TAX LAW  SHALL  ALSO  BE  EXEMPT
 FROM SALES AND COMPENSATING USE TAXES IMPOSED IN THIS JURISDICTION.
   SECTION  TWO.  THIS  RESOLUTION SHALL TAKE EFFECT MARCH 1, (INSERT THE
 YEAR, BUT NOT EARLIER THAN THE YEAR 2018) AND SHALL APPLY TO SALES MADE,
 SERVICES RENDERED AND USES OCCURRING ON AND AFTER THAT DATE  IN  ACCORD-
 ANCE  WITH THE APPLICABLE TRANSITIONAL PROVISIONS IN SECTIONS 1106, 1216
 AND 1217 OF THE NEW YORK TAX LAW.
   § 5. This act shall take effect immediately; provided,  however,  that
 sections one and two of this act shall take effect March 1, 2018.

2017-S6145A (ACTIVE) - Details

See Assembly Version of this Bill:: A8226
Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §§1109, 1115 & 1210, Tax L
Versions Introduced in Other Legislative Sessions:: 2011-2012: S3547
2013-2014: S2303
2015-2016: S4573
2019-2020: S3279, A7231
2021-2022: S4975, A7010
2023-2024: S4323

2017-S6145A (ACTIVE) - Summary

Removes the state sales tax on wireless telephone services and provides for a local option of imposing such taxes.

2017-S6145A (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S6145A

SPONSOR: LANZA
 
TITLE OF BILL:

An act to amend the tax law, in relation to taxpayer relief on cell
phone taxes

 
PURPOSE:

Removes the state sales tax on wireless telephone services and provides
for a local option of imposing such taxes.

 
SUMMARY OF PROVISIONS:

Eliminates the state sales tax on wireless telephone services and also
allows local governments the option of exempting such services.

 
JUSTIFICATION:

This bill eliminates the state sales tax on wireless telephone services
while allowing localities the option of also eliminating their local tax
by home rule request to the Department of Taxation and Finance. If the
federal, state and local taxes on wireless services are combined, the
total comes to 21.71%. New York State has the highest tax for cell phone
use in the nation. The national average is 14.32%. New Yorkers are
simply overtaxed. Not only do we have the highest cell phone tax in the
country, we also have the highest property taxes as well. It is time
legislation is passed to help the New York residents and reduce the
amount of taxation. This proposal would place New York at the national
average for cell phone taxes.

 
LEGISLATIVE HISTORY:

2017: S.6145 - Referred to Investigations/A.8226 - Referred to W&M
2016: S.4573 - Referred to Investigations
2015: S.4573 - Referred to Investigations
2014: S.2303 - Referred to Investigations/A.4956 - Referred to W&M
2013: S.2303 - Referred to Investigations/A.4956 - Referred to W&M
2012: S.3547 - Referred to Investigations/A.10430 - Referred to W&M
2011: S.3547 - Referred to Investigations
2010: S.608 - Referred to Investigations/A.2431 - Referred to W&M
2009: S.608 - Referred to Investigations/A.2431 - Referred to W&M
2008: S.6033 - Referred to Rules / A.8870-Referred to W&M
2007: S.6033 - Referred to Investigations/A.8870 - Referred to W&M

 
FISCAL IMPLICATIONS:

Undetermined.

 
EFFECTIVE DATE:
This act shall take effect immediately; provided however, that section
one and section two of this act shall take effect March 1, 2019.

2017-S6145A (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  6145--A
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                               May 11, 2017
                                ___________
 
 Introduced  by  Sen.  LANZA  -- 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 taxpayer relief on cell
   phone taxes
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Section  1109  of  the tax law is amended by adding a new
 subdivision (i) to read as follows:
   (I) THE EXEMPTION CONTAINED IN  SUBDIVISION  (CC)  OF  SECTION  ELEVEN
 HUNDRED FIFTEEN OF THIS ARTICLE SHALL NOT APPLY.
   §  2.  Subdivision  (cc)  of  section 1115 of the tax law, as added by
 section 11 of part S of chapter 85 of the laws of 2002,  is  amended  to
 read as follows:
   (cc)  Notwithstanding  any  other  provision  of  law to the contrary,
 receipts from the sale of mobile telecommunications service [by  a  home
 service provider] shall be exempt from the taxes imposed by subparagraph
 (B)  of  paragraph  one  and paragraph two of subdivision (b) of section
 eleven hundred five of this article [if  the  mobile  telecommunications
 customer's  place of primary use is within a taxing jurisdiction outside
 this state].
   § 3. Subparagraph (ii) of paragraph 1 of subdivision  (a)  of  section
 1210 of the tax law, as amended by section 2 of part WW of chapter 60 of
 the laws of 2016, 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  and
 electricity  exemption  provided for in subdivision (ee), the commercial

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD11592-02-8

 S. 6145--A                          2
 
 solar energy systems equipment and electricity exemption provided for in
 subdivision  (ii),  the  commercial  fuel  cell  electricity  generating
 systems  equipment and electricity generated by such equipment exemption
 provided  for  in  subdivision  (kk)  [and],  the  clothing and footwear
 exemption provided for in paragraph thirty of subdivision  (a)  AND  THE
 MOBILE  TELECOMMUNICATIONS SERVICE EXEMPTION PROVIDED FOR IN SUBDIVISION
 (CC) of section eleven hundred fifteen  of  this  chapter,  unless  such
 city,  county or school district elects otherwise as to such residential
 solar energy systems equipment and electricity exemption,  such  commer-
 cial  solar  energy systems equipment and electricity exemption, commer-
 cial fuel cell electricity generating systems equipment and  electricity
 generated  by  such equipment exemption [or], such clothing and footwear
 exemption OR SUCH TELECOMMUNICATIONS SERVICE EXEMPTION.
   § 4. Section 1210 of the tax law is amended by adding a  new  subdivi-
 sion (q) to read as follows:
   (Q)  NOTWITHSTANDING  ANY OTHER PROVISION OF STATE OR LOCAL LAW, ORDI-
 NANCE OR RESOLUTION TO THE CONTRARY:
   (1) ANY CITY, COUNTY OR SCHOOL DISTRICT, ACTING THROUGH ITS  GOVERNING
 BODY,  IS  HEREBY  AUTHORIZED AND EMPOWERED TO ELECT TO PROVIDE THE SAME
 EXEMPTIONS FROM SUCH TAXES  AS  THE  MOBILE  TELECOMMUNICATIONS  SERVICE
 EXEMPTION  FROM  STATE  SALES  AND  COMPENSATING  USE TAXES DESCRIBED IN
 SUBDIVISION (CC) OF SECTION ELEVEN HUNDRED FIFTEEN OF  THIS  CHAPTER  BY
 ENACTING  A  RESOLUTION  IN  THE FORM SET FORTH IN PARAGRAPH TWO OF THIS
 SUBDIVISION; ANY CITY HAVING A POPULATION OF ONE MILLION OR MORE  WHERE-
 UPON, UPON COMPLIANCE WITH THE PROVISIONS OF SUBDIVISIONS (D) AND (E) OF
 THIS SECTION, SUCH ENACTMENT OF SUCH RESOLUTION SHALL BE DEEMED TO BE AN
 AMENDMENT  TO  SUCH SECTION ELEVEN HUNDRED SEVEN AND SUCH SECTION ELEVEN
 HUNDRED SEVEN SHALL BE DEEMED TO INCORPORATE SUCH EXEMPTIONS AS IF  THEY
 HAD  BEEN  DULY  ENACTED  BY  THE  STATE LEGISLATURE AND APPROVED BY THE
 GOVERNOR.
   (2) FORM OF RESOLUTION: BE IT ENACTED BY THE (INSERT PROPER  TITLE  OF
 LOCAL LEGISLATIVE BODY) AS FOLLOWS:
   SECTION  ONE.  RECEIPTS  FROM  SALES  OF  AND  CONSIDERATION  GIVEN OR
 CONTRACTED TO BE GIVEN FOR, OR FOR THE USE OF, MOBILE TELECOMMUNICATIONS
 SERVICE EXEMPT FROM STATE SALES AND COMPENSATING USE TAXES  PURSUANT  TO
 SUBDIVISION  (CC)  OF  SECTION  1115 OF THE TAX LAW SHALL ALSO BE EXEMPT
 FROM SALES AND COMPENSATING USE TAXES IMPOSED IN THIS JURISDICTION.
   SECTION TWO. THIS RESOLUTION SHALL TAKE EFFECT MARCH  1,  (INSERT  THE
 YEAR, BUT NOT EARLIER THAN THE YEAR 2019) AND SHALL APPLY TO SALES MADE,
 SERVICES  RENDERED  AND USES OCCURRING ON AND AFTER THAT DATE IN ACCORD-
 ANCE WITH THE APPLICABLE TRANSITIONAL PROVISIONS IN SECTIONS 1106,  1216
 AND 1217 OF THE NEW YORK TAX LAW.
   §  5.  This act shall take effect immediately; provided, however, that
 sections one and two of this act shall take effect March 1, 2019.

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Senate Bill S6145A

Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

Bill Amendments

2017-S6145 - Details

2017-S6145 - Summary

2017-S6145 - Sponsor Memo

2017-S6145 - Bill Text download pdf

2017-S6145A (ACTIVE) - Details

2017-S6145A (ACTIVE) - Summary

2017-S6145A (ACTIVE) - Sponsor Memo

2017-S6145A (ACTIVE) - Bill Text download pdf

Comments

Senate Bill S6145A

Share this bill

Sponsored By

Andrew J. Lanza

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

Bill Amendments

2017-S6145 - Details

2017-S6145 - Summary

2017-S6145 - Sponsor Memo

2017-S6145 - Bill Text download pdf

2017-S6145A (ACTIVE) - Details

2017-S6145A (ACTIVE) - Summary

2017-S6145A (ACTIVE) - Sponsor Memo

2017-S6145A (ACTIVE) - Bill Text download pdf

Comments