Assembly Bill A11051

2019-2020 Legislative Session

Exempts from sales and compensating use taxes any equipment or product purchased by restaurant or food service establishment for use in outdoor dining during the novel coronavirus (COVID-19)

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

Do you support this bill?

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.
Actions

Bill Amendments

2019-A11051 - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §§1115, 210-B & 606, Tax L
Versions Introduced in 2021-2022 Legislative Session:
A378

2019-A11051 - Summary

Exempts from sales and compensating use taxes any equipment or product purchased by a restaurant or food service establishment for use in outdoor dining during the novel coronavirus (COVID-19).

2019-A11051 - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   11051
 
                           I N  A S S E M B L Y
 
                              October 7, 2020
                                ___________
 
 Introduced  by COMMITTEE ON RULES -- (at request of M. of A. Braunstein)
   -- read once and referred to the Committee on Ways and Means
 
 AN ACT to amend the tax law, in relation to  exempting  from  sales  and
   compensating  use  taxes any equipment or product purchased by restau-
   rant or food service establishment  for  the  use  in  outdoor  dining
   during the novel coronavirus (COVID-19)

   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 46 to read as follows:
   (46)  ANY  EQUIPMENT  OR  PRODUCT  PURCHASED BY ANY RESTAURANT OR FOOD
 SERVICE ESTABLISHMENT FOR THE USE IN OUTDOOR  DINING  DURING  THE  NOVEL
 CORONAVIRUS (COVID-19) PANDEMIC.
   §  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, next commencing at least thirty 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;  provided
 that the commissioner of taxation and finance shall be authorized on and
 after  the date this act shall have become a law to take steps necessary
 to implement the provisions of this act on its effective date.
 
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD17394-01-0



              

2019-A11051A (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §§1115, 210-B & 606, Tax L
Versions Introduced in 2021-2022 Legislative Session:
A378

2019-A11051A (ACTIVE) - Summary

Exempts from sales and compensating use taxes any equipment or product purchased by a restaurant or food service establishment for use in outdoor dining during the novel coronavirus (COVID-19).

2019-A11051A (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                 11051--A
 
                           I N  A S S E M B L Y
 
                              October 7, 2020
                                ___________
 
 Introduced  by COMMITTEE ON RULES -- (at request of M. of A. Braunstein)
   -- read once and referred to  the  Committee  on  Ways  and  Means  --
   committee  discharged,  bill amended, ordered reprinted as amended and
   recommitted to said committee
 
 AN ACT to amend the tax law, in relation to  exempting  from  sales  and
   compensating  use  taxes any equipment or product purchased by restau-
   rant or food service establishment for use in  outdoor  dining  during
   the novel coronavirus (COVID-19)
 
   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 46 to read as follows:
   (46)  ANY  EQUIPMENT  OR  PRODUCT  PURCHASED BY ANY RESTAURANT OR FOOD
 SERVICE ESTABLISHMENT FOR THE USE IN OUTDOOR  DINING  DURING  THE  NOVEL
 CORONAVIRUS (COVID-19) PANDEMIC.
   §  2. Section 210-B of the tax law is amended by adding a new subdivi-
 sion 55 to read as follows:
   55. SALES TAX PAID ON OUTDOOR DINING EQUIPMENT  CREDIT.  (1)  FOR  THE
 PERIOD  BEGINNING  JUNE  FOURTH,  TWO  THOUSAND TWENTY AND ENDING ON THE
 EFFECTIVE DATE OF THIS SUBDIVISION, A TAXPAYER WHO OWNS A RESTAURANT  OR
 FOOD  SERVICE ESTABLISHMENT SHALL BE ALLOWED A CREDIT FOR SALES TAX PAID
 FOR ANY EQUIPMENT OR PRODUCT PURCHASED  BY  SUCH  TAXPAYER  FOR  USE  IN
 OUTDOOR DINING DURING THE NOVEL CORONAVIRUS (COVID-19) PANDEMIC.
   (2) IF THE AMOUNT OF THE CREDIT ALLOWED UNDER THIS SUBDIVISION FOR ANY
 TAXABLE  YEAR  SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR, THE EXCESS
 SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED  IN
 ACCORDANCE WITH THE PROVISIONS OF SECTION SIX HUNDRED EIGHTY-SIX OF THIS
 ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST SHALL BE PAID THEREON.
   §  3. Section 606 of the tax law is amended by adding a new subsection
 (kkk) to read as follows:
   (KKK) SALES TAX PAID ON OUTDOOR DINING EQUIPMENT CREDIT. (1)  FOR  THE
 PERIOD  BEGINNING  JUNE  FOURTH,  TWO  THOUSAND TWENTY AND ENDING ON THE
 EFFECTIVE DATE OF THIS SUBSECTION, A TAXPAYER WHO OWNS A  RESTAURANT  OR
 FOOD  SERVICE ESTABLISHMENT SHALL BE ALLOWED A CREDIT FOR SALES TAX PAID
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.