NY State Senate Bill 2017-S6258

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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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 03, 2018	referred to investigations and government operations
May 11, 2017	referred to investigations and government operations

co-Sponsors

2017-S6258 (ACTIVE) - Details

See Assembly Version of this Bill:: A4950
Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §§1115, 1107 & 1210, Tax L
Versions Introduced in Other Legislative Sessions:: 2015-2016: S6633, A9321
2019-2020: S2005, A602
2021-2022: S522, A1200
2023-2024: S401, A756

2017-S6258 (ACTIVE) - Summary

Relates to providing an exemption for drugs and medicines for companion and farm animals.

2017-S6258 (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S6258

 TITLE OF BILL :  An act to amend the tax law, in relation to
providing an exemption for drugs and medicines for companion and farm
animals

 PURPOSE :

This bill eliminates sales tax collected on medicine for companion and
farm animals at the state level while still providing local
governments the option to forsake their portion of the tax, or to
continue collecting it.

 SUMMARY OF SPECIFIC PROVISIONS :

Section one amends subdivision (a) of section 1115 of the tax law by
adding a new paragraph 3-a.

Section two amends subdivision (b) of section 1107 of the tax law by
adding a new clause 12.

Sections three, four, and five amends Subdivision (a) of section 1210
of the tax law, as amended by part z of chapter 59 of the laws of
2015, with a provision for a local law to adopt or repeal as it
relates to a city with a population of one million or more.

Section six authorizes the Commissioner of Taxation and Finance to
implement the provisions of this act. Section seven sets forth the
effective date.

 JUSTIFICATION :

Less than one half of the states in the nation tax prescription drugs
and medications the same as any other retail sale. In some states, the
consumer ultimately pays the tax. Other states consider the
veterinarian to be the consumer who pays the taxes on prescriptions
and medications.

While it would still be at the discretion of local governments to
continue to collect this tax or similarly repeal it, this initiative
will provide a 50% sales tax savings to pet owners even with no action
taken at the local level and will ultimately benefit the health and
well-being of companion and farm animals that have no voice.
Lifesaving equipment and medications for our pets should not be
taxable or deemed as miscellaneous retail items.

Furthermore, humans and service dogs currently carry this exemption.
This bill would provide both clarity and uniformity to the law and
send a clear message that our State values humans, service dogs,
companion and farm animals alike, and will not apply sales taxes on
prescription medications unequally.

 LEGISLATIVE HISTORY :

S.6633 - Referred to Investigations and Government Operations

 FISCAL IMPLICATIONS :

Undetermined.

 EFFECTIVE DATE :
This bill shall take effect on the first day of the sales tax
quarterly period, as described in subdivision (b) of section 1136 of
the tax law, next commencing at least 90 days after this act shall
have become a law and shall apply in accordance with the applicable
transitional provisions of sections 1106 and 1217 of the tax law.

2017-S6258 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6258
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                               May 11, 2017
                                ___________
 
 Introduced  by  Sens.  TEDISCO,  BOYLE, SERINO -- read twice and ordered
   printed, and when printed to be committed to the Committee on Investi-
   gations and Government Operations
 
 AN ACT to amend the tax law, in relation to providing an  exemption  for
   drugs and medicines for companion and farm animals

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subdivision (a) of section 1115 of the tax law  is  amended
 by adding a new paragraph 3-b to read as follows:
   (3-B)  DRUGS AND MEDICINES INTENDED FOR USE, INTERNALLY OR EXTERNALLY,
 IN THE  CURE,  MITIGATION,  TREATMENT  OR  PREVENTION  OF  ILLNESSES  OR
 DISEASES IN COMPANION ANIMALS, AS DEFINED BY SUBDIVISION FIVE OF SECTION
 THREE  HUNDRED  FIFTY  OF  THE  AGRICULTURE  AND  MARKETS  LAW, AND FARM
 ANIMALS, AS DEFINED BY SUBDIVISION FOUR OF SECTION THREE  HUNDRED  FIFTY
 OF  THE AGRICULTURE AND MARKETS LAW, MEDICAL EQUIPMENT (INCLUDING COMPO-
 NENT PARTS THEREOF) AND SUPPLIES REQUIRED FOR SUCH USE OR TO CORRECT  OR
 ALLEVIATE PHYSICAL INCAPACITY.
   §  2.  Subdivision  (b)  of  section 1107 of the tax law is amended by
 adding a new clause 12 to read as follows:
   (12) EXCEPT AS OTHERWISE PROVIDED BY LAW, THE  EXEMPTION  PROVIDED  BY
 PARAGRAPH  THREE-B  OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN
 OF THIS ARTICLE RELATING TO DRUGS AND  MEDICINES  INTENDED  FOR  USE  IN
 COMPANION  ANIMALS  AND  FARM  ANIMALS SHALL BE APPLICABLE PURSUANT TO A
 LOCAL LAW, ORDINANCE OR RESOLUTION ADOPTED BY  A  CITY  SUBJECT  TO  THE
 PROVISIONS  OF  THIS  CLAUSE.  SUCH CITY IS EMPOWERED TO ADOPT OR REPEAL
 SUCH A LOCAL LAW, ORDINANCE OR RESOLUTION. SUCH ADOPTION OR REPEAL SHALL
 ALSO BE DEEMED TO AMEND ANY LOCAL LAW, ORDINANCE OR  RESOLUTION  ENACTED
 BY  SUCH  A CITY IMPOSING TAXES PURSUANT TO THE AUTHORITY OF SUBDIVISION
 (A) OF SECTION TWELVE HUNDRED TEN OF THIS CHAPTER.
   § 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
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD06514-01-7

 S. 6258                             2
 
 the  laws  of 2016, is amended, and a new subparagraph (iii) is added 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) OF SECTION ELEVEN
 HUNDRED  FIFTEEN  OF  THIS  CHAPTER, 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 provided for in subdi-
 vision (kk) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS  CHAPTER  and  the
 clothing  and  footwear  exemption  provided  for in paragraph thirty of
 subdivision (a) 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   commercial   solar   energy  systems  equipment  and  electricity
 exemption, commercial fuel cell electricity generating systems equipment
 and electricity generated by such equipment exemption or  such  clothing
 and  footwear  exemption.   (III) ANY LOCAL LAW, ORDINANCE OR RESOLUTION
 ENACTED BY ANY CITY, COUNTY  OR  SCHOOL  DISTRICT,  IMPOSING  THE  TAXES
 AUTHORIZED BY THIS SUBDIVISION, SHALL OMIT MEDICINES INTENDED FOR USE IN
 COMPANION  ANIMALS  AND FARM ANIMALS EXEMPTION PROVIDED FOR IN PARAGRAPH
 THREE-B OF SUBDIVISION (A) OF SECTION ELEVEN  HUNDRED  FIFTEEN  OF  THIS
 CHAPTER,  UNLESS  SUCH CITY, COUNTY OR SCHOOL DISTRICT ELECTS OTHERWISE;
 PROVIDED THAT IF SUCH A CITY HAVING A POPULATION OF ONE MILLION OR  MORE
 ENACTS  THE  RESOLUTION  DESCRIBED IN SUBDIVISION (Q) OF THIS SECTION OR
 REPEALS SUCH RESOLUTION, SUCH RESOLUTION OR REPEAL SHALL ALSO BE  DEEMED
 TO  AMEND  ANY LOCAL LAW, ORDINANCE OR RESOLUTION ENACTED BY SUCH A CITY
 IMPOSING SUCH TAXES PURSUANT  TO  THE  AUTHORITY  OF  THIS  SUBDIVISION,
 WHETHER OR NOT SUCH TAXES ARE SUSPENDED AT THE TIME SUCH CITY ENACTS ITS
 RESOLUTION PURSUANT TO SUBDIVISION (Q) OF THIS SECTION OR AT THE TIME OF
 ANY  SUCH  REPEAL; PROVIDED, FURTHER, THAT ANY SUCH LOCAL LAW, ORDINANCE
 OR RESOLUTION AND SECTION ELEVEN  HUNDRED  SEVEN  OF  THIS  CHAPTER,  AS
 DEEMED TO BE AMENDED IN THE EVENT A CITY OF ONE MILLION OR MORE ENACTS A
 RESOLUTION PURSUANT TO THE AUTHORITY OF SUBDIVISION (Q) OF THIS SECTION,
 SHALL BE FURTHER AMENDED, AS PROVIDED IN SECTION TWELVE HUNDRED EIGHTEEN
 OF  THIS  SUBPART,  SO  THAT THE MEDICINES INTENDED FOR USE IN COMPANION
 ANIMALS AND FARM ANIMALS EXEMPTION IN ANY SUCH LOCAL LAW,  ORDINANCE  OR
 RESOLUTION  OR  IN  SUCH SECTION ELEVEN HUNDRED SEVEN OF THIS CHAPTER IS
 THE SAME AS THE MEDICINES INTENDED FOR USE IN COMPANION ANIMALS AND FARM
 ANIMALS IN PARAGRAPH  THREE-B  OF  SUBDIVISION  (A)  OF  SECTION  ELEVEN
 HUNDRED FIFTEEN OF THIS CHAPTER.
   §  4.  Subdivision  (d)  of section 1210 of the tax law, as amended by
 section 4 of part WW of chapter 60 of the laws of 2016,  is  amended  to
 read as follows:
   (d)  A local law, ordinance or resolution imposing any tax pursuant to
 this section, increasing or decreasing the rate of such  tax,  repealing
 or  suspending  such tax, exempting from such tax the energy sources and
 services described in paragraph three of subdivision (a) or of  subdivi-
 sion  (b)  of  this  section or changing the rate of tax imposed on such
 energy sources and services  or  providing  for  the  credit  or  refund
 described  in  clause  six  of subdivision (a) of section eleven hundred
 nineteen of this chapter, or electing or  repealing  the  exemption  for
 residential  solar  equipment  and  electricity  in  subdivision (ee) of
 section eleven  hundred  fifteen  of  this  [article]  CHAPTER,  or  the
 exemption  for commercial solar equipment and electricity in subdivision

 S. 6258                             3
 
 (ii) of section eleven hundred fifteen of  this  [article]  CHAPTER,  or
 electing or repealing the exemption for commercial fuel cell electricity
 generating systems equipment and electricity generated by such equipment
 in  subdivision  (kk)  of section eleven hundred fifteen of this article
 must go into effect only on one of the  following  dates:  March  first,
 June  first,  September  first or December first; provided, that a local
 law, ordinance or resolution providing for the  exemption  described  in
 paragraph thirty of subdivision (a) of section eleven hundred fifteen of
 this  chapter  or repealing any such exemption or a local law, ordinance
 or resolution providing for a refund or credit described in  subdivision
 (d) of section eleven hundred nineteen of this chapter or repealing such
 provision so provided must go into effect only on March first; PROVIDED,
 FURTHER,  THAT  A  LOCAL  LAW, ORDINANCE OR RESOLUTION PROVIDING FOR THE
 EXEMPTION DESCRIBED IN PARAGRAPH THREE-B OF SUBDIVISION (A)  OF  SECTION
 ELEVEN  HUNDRED  FIFTEEN OF THIS CHAPTER OR REPEALING ANY SUCH EXEMPTION
 SO PROVIDED AND A RESOLUTION ENACTED PURSUANT TO THE AUTHORITY OF SUBDI-
 VISION (Q) OF THIS SECTION PROVIDING SUCH EXEMPTION  OR  REPEALING  SUCH
 EXEMPTION  SO  PROVIDED  MAY  GO INTO EFFECT IMMEDIATELY.  No such local
 law, ordinance or resolution shall be effective unless a certified  copy
 of  such  law, ordinance or resolution is mailed by registered or certi-
 fied mail to the commissioner at the commissioner's office in Albany  at
 least  ninety days prior to the date it is to become effective. However,
 the commissioner may waive and reduce  such  ninety-day  minimum  notice
 requirement  to a mailing of such certified copy by registered or certi-
 fied mail within a period of not less than thirty  days  prior  to  such
 effective  date  if  the commissioner deems such action to be consistent
 with the commissioner's duties under section  twelve  hundred  fifty  of
 this  article  and  the  commissioner  acts  by  resolution.  Where  the
 restriction provided for in section twelve hundred twenty-three of  this
 article  as  to  the  effective date of a tax and the notice requirement
 provided for therein are  applicable  and  have  not  been  waived,  the
 restriction  and  notice  requirement  in section twelve hundred twenty-
 three of this article shall also apply.
   § 5. 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 HAVING A POPULATION OF ONE MILLION OR MORE IN  WHICH  THE
 TAXES  IMPOSED  BY  SECTION  ELEVEN HUNDRED SEVEN OF THIS CHAPTER ARE IN
 EFFECT, ACTING THROUGH ITS LOCAL LEGISLATIVE BODY, IS HEREBY  AUTHORIZED
 AND  EMPOWERED TO ELECT TO PROVIDE THE EXEMPTION FROM SUCH TAXES FOR THE
 SAME MEDICINES INTENDED FOR USE IN COMPANION ANIMALS  AND  FARM  ANIMALS
 EXEMPT  FROM  STATE  SALES AND COMPENSATING USE TAXES DESCRIBED IN PARA-
 GRAPH THREE-B OF SUBDIVISION (A) OF SECTION ELEVEN  HUNDRED  FIFTEEN  OF
 THIS CHAPTER BY ENACTING A RESOLUTION IN THE FORM SET FORTH IN PARAGRAPH
 TWO  OF THIS SUBDIVISION; WHEREUPON, 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  EXEMPTION AS IF IT HAD BEEN DULY ENACTED BY THE STATE
 LEGISLATURE AND APPROVED BY THE GOVERNOR.
   (2) THE RESOLUTION DESCRIBED IN  PARAGRAPH  (1)  OF  THIS  SUBDIVISION
 SHALL  READ  AS  FOLLOWS:  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 PURCHASES OF MEDICINES INTENDED FOR USE IN

 S. 6258                             4
 
 COMPANION ANIMALS AND FARM ANIMALS EXEMPT FROM STATE SALES  AND  COMPEN-
 SATING  USE  TAXES  PURSUANT  TO PARAGRAPH THREE-B OF SUBDIVISION (A) OF
 SECTION ELEVEN HUNDRED FIFTEEN 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, (INSERT THE DATE) AND
 SHALL APPLY TO SALES MADE AND USES OCCURRING  ON  AND  AFTER  THAT  DATE
 ALTHOUGH MADE OR OCCURRING UNDER A PRIOR CONTRACT.
   §  6. The commissioner of taxation and finance is hereby authorized to
 implement the provisions of this act with respect to the elimination  of
 the imposition of sales tax, additional taxes, and supplemental taxes on
 medicines intended for use in companion animals and farm animals and all
 other taxes so addressed by this act.
   §  7.  This  act  shall  take effect on the first day of the sales tax
 quarterly period, as described in subdivision (b) of section 1136 of the
 tax law, next commencing at least 90 days  after  this  act  shall  have
 become  a  law and shall apply in accordance with the applicable transi-
 tional provisions of sections 1106 and 1217 of the tax law.

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Senate Bill S6258

Sponsored By

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

co-Sponsors

2017-S6258 (ACTIVE) - Details

2017-S6258 (ACTIVE) - Summary

2017-S6258 (ACTIVE) - Sponsor Memo

2017-S6258 (ACTIVE) - Bill Text download pdf

Comments

Senate Bill S6258

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Sponsored By

James Tedisco

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

co-Sponsors

Phil Boyle

Susan Serino

2017-S6258 (ACTIVE) - Details

2017-S6258 (ACTIVE) - Summary

2017-S6258 (ACTIVE) - Sponsor Memo

2017-S6258 (ACTIVE) - Bill Text download pdf

Comments