Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Jun 06, 2019 |
recommit, enacting clause stricken |
Mar 04, 2019 |
referred to budget and revenue |
Senate Bill S4164
2019-2020 Legislative Session
Sponsored By
(D) 11th Senate District
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
(D) Senate District
(D) 14th Senate District
(R) Senate District
2019-S4164 (ACTIVE) - Details
- Law Section:
- Tax Law
- Laws Affected:
- Amd §§1132, 1133 & 1817, Tax L
2019-S4164 (ACTIVE) - Sponsor Memo
BILL NUMBER: S4164 SPONSOR: STAVISKY TITLE OF BILL: An act to amend the tax law, in relation to required disclosure on a bill, memorandum, receipt or other statement of price PURPOSE: To allow merchants to offer to pay sales taxes on their customers' behalf, all while making sure that sales taxes are still paid and that information is clear to consumers. SUMMARY OF PROVISIONS: Sections 1 and 3 make conforming changes to the law to ensure that even when a merchant offers to pay sales tax on behalf of a customer, the business must still separately state the tax on the customer bill. Section 2 amends section 1133 of the tax law to allow merchants to advertise to the public their ability to pay for taxes on behalf of the customer.
2019-S4164 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 4164 2019-2020 Regular Sessions I N S E N A T E March 4, 2019 ___________ Introduced by Sen. STAVISKY -- read twice and ordered printed, and when printed to be committed to the Committee on Budget and Revenue 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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