Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
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---|---|
Jan 08, 2020 |
referred to budget and revenue |
Mar 07, 2019 |
referred to budget and revenue |
Senate Bill S4301
2019-2020 Legislative Session
Sponsored By
(R, C, IP) Senate District
Archive: Last Bill Status - In Senate Committee Budget And Revenue 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
Actions
2019-S4301 (ACTIVE) - Details
- Current Committee:
- Senate Budget And Revenue
- Law Section:
- Tax Law
- Laws Affected:
- Amd §§208 & 209, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2015-2016:
S8170
2017-2018: S4624
2019-S4301 (ACTIVE) - Sponsor Memo
BILL NUMBER: S4301 SPONSOR: RANZENHOFER TITLE OF BILL: An act to amend the tax law, in relation to the use of fulfillment services of certain persons PURPOSE:: To provide that a foreign corporation does not subject itself to New York State taxation simply by virtue of the use of fulfillment services other than an affiliated person SUMMARY OF PROVISIONS:: Section 1 amends section 208 of the Tax Law to add a new paragraph 13 to define fulfillment services. Section 2 amends subdivision 2 of section 209 of the Tax Law to add to the list of activities that will not deem a foreign corporation to be doing business, employing capital, owning or leasing property, or main- taining an office in the state, or deriving receipts from activity in
2019-S4301 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 4301 2019-2020 Regular Sessions I N S E N A T E March 7, 2019 ___________ Introduced by Sen. RANZENHOFER -- 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 the use of fulfillment services of certain persons THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Section 208 of the tax law is amended by adding a new subdivision 13 to read as follows: 13. THE TERM "FULFILLMENT SERVICES" SHALL MEAN ANY OF THE FOLLOWING SERVICES PERFORMED BY AN ENTITY ON ITS PREMISES ON BEHALF OF A PURCHAS- ER: (A) THE ACCEPTANCE OF ORDERS ELECTRONICALLY OR BY MAIL, TELEPHONE, TELEFAX OR INTERNET; (B) RESPONSES TO CONSUMER CORRESPONDENCE OR INQUIRES ELECTRONICALLY OR BY MAIL, TELEPHONE, TELEFAX OR INTERNET; (C) BILLING AND COLLECTION ACTIVITIES; OR (D) THE SHIPMENT OF ORDERS FROM AN INVENTORY OF PRODUCTS OFFERED FOR SALE BY THE PURCHASER. § 2. Subdivision 2 of section 209 of the tax law, as amended by section 5 of part A of chapter 59 of the laws of 2014, is amended to read as follows: 2. A foreign corporation shall not be deemed to be doing business, employing capital, owning or leasing property, or maintaining an office in this state, or deriving receipts from activity in this state, for the purposes of this article, by reason of (a) the maintenance of cash balances with banks or trust companies in this state, or (b) the owner- ship of shares of stock or securities kept in this state, if kept in a safe deposit box, safe, vault or other receptacle rented for the purpose, or if pledged as collateral security, or if deposited with one or more banks or trust companies, or brokers who are members of a recog- nized security exchange, in safekeeping or custody accounts, or (c) the EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted.
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