Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Apr 24, 2019 |
enacting clause stricken |
Mar 05, 2019 |
referred to ways and means |
Assembly Bill A6328
2019-2020 Legislative Session
Sponsored By
BUCHWALD
Archive: Last Bill Status - Stricken
- 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
co-Sponsors
Simcha Eichenstein
Carmen E. Arroyo
Steven Englebright
Inez E. Dickens
multi-Sponsors
Vivian Cook
Michael DenDekker
Robin Schimminger
Tremaine Wright
2019-A6328 (ACTIVE) - Details
- See Senate Version of this Bill:
- S4164
- Law Section:
- Tax Law
- Laws Affected:
- Amd §§1132, 1133 & 1817, Tax L
2019-A6328 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 6328 2019-2020 Regular Sessions I N A S S E M B L Y March 5, 2019 ___________ Introduced by M. of A. BUCHWALD, EICHENSTEIN -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to required disclosure on a bill, memorandum, receipt or other statement of price THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Paragraph 1 of subdivision (a) of section 1132 of the tax law, as amended by chapter 255 of the laws of 1998, is amended to read as follows: (1) [Every] NOTWITHSTANDING ANY PROVISION OF THIS CHAPTER TO THE CONTRARY, EVERY person required to collect the tax shall collect the tax from the customer when collecting the price, amusement charge or rent to which it applies. If the customer is given any sales slip, invoice, receipt or other statement or memorandum of the price, amusement charge or rent paid or payable, the tax shall be stated, charged and shown separately on the first of such documents given to him. The tax shall be paid to the person required to collect it as trustee for and on account of the state. § 2. Subdivision (d) of section 1133 of the tax law, as added by chap- ter 93 of the laws of 1965, is amended to read as follows: (d) No person required to collect any tax imposed by this article shall advertise [or], hold out, OR STATE to A CUSTOMER OR TO the public in any manner, directly or indirectly, that the tax IMPOSED BY THIS ARTICLE is not considered as an element in the price, amusement charge or rent payable by customers. HOWEVER, A PERSON REQUIRED TO COLLECT ANY TAX IMPOSED BY THIS ARTICLE MAY ADVERTISE, HOLD OUT, OR STATE TO A CUSTOMER OR TO THE PUBLIC IN ANY MANNER, DIRECTLY OR INDIRECTLY, THAT SUCH PERSON REQUIRED TO COLLECT TAX WILL PAY THE TAX IMPOSED BY THIS ARTICLE ON BEHALF OF A CUSTOMER, SUBJECT TO THE FOLLOWING CONDITIONS: (I) IN SO ADVERTISING, HOLDING OUT, OR STATING TO A CUSTOMER OR TO THE PUBLIC, SUCH PERSON SHALL EXPRESSLY STATE ON ANY BILL, MEMORANDUM, EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted.
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