Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Jan 08, 2020 |
referred to budget and revenue |
Apr 30, 2019 |
reported and committed to finance |
Mar 12, 2019 |
referred to budget and revenue |
Senate Bill S4459
2019-2020 Legislative Session
Sponsored By
(D, WF) 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
Votes
co-Sponsors
(R, C, IP) Senate District
2019-S4459 (ACTIVE) - Details
- See Assembly Version of this Bill:
- A6636
- Current Committee:
- Senate Budget And Revenue
- Law Section:
- Tax Law
- Laws Affected:
- Amd §§1115, 1107 & 1210, Tax L
- Versions Introduced in 2021-2022 Legislative Session:
-
A900
2019-S4459 (ACTIVE) - Sponsor Memo
BILL NUMBER: S4459 SPONSOR: METZGER TITLE OF BILL: An act to amend the tax law, in relation to enacting the "New York State Go Green Season Act" and creating a limited sales tax exemption for the sale of fresh cut evergreen trees from state sales and compensating use taxes and granting municipalities the option to grant such limited exemption PURPOSE: An act to amend the tax law creating a limited sales tax exemption for the sale of fresh cut evergreen trees from state sales and compensating use taxes; and granting municipalities the option to grant such limited exemption. SUMMARY OF PROVISIONS: Section 1 establishes that this act shall be known as the "New York Go Green Season Act".
2019-S4459 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 4459 2019-2020 Regular Sessions I N S E N A T E March 12, 2019 ___________ Introduced by Sens. METZGER, FUNKE -- read twice and ordered printed, and when printed to be committed to the Committee on Budget and Reven- ue AN ACT to amend the tax law, in relation to enacting the "New York State Go Green Season Act" and creating a limited sales tax exemption for the sale of fresh cut evergreen trees from state sales and compensat- ing use taxes and granting municipalities the option to grant such limited exemption THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. This act shall be known and may be cited as the "New York State Go Green Season Act". § 2. Subdivision (a) of section 1115 of the tax law is amended by adding a new paragraph 45 to read as follows: (45) FRESH CUT EVERGREEN TREES DURING THE ONE MONTH PERIOD EACH YEAR COMMENCING ON NOVEMBER FIRST AND ENDING ON NOVEMBER THIRTIETH ANNUALLY. FOR PURPOSES OF THIS PARAGRAPH, "FRESH CUT EVERGREEN TREES" SHALL MEAN EVERGREEN TREES THAT HAVE BEEN CUT OR HARVESTED, AND SOLD ON THE PREM- ISES OF A CHRISTMAS TREE FARM. § 3. 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 ON FRESH CUT EVERGREEN TREES DURING THE ONE MONTH PERIOD EACH YEAR COMMENCING ON NOVEMBER FIRST AND ENDING ON NOVEMBER THIRTIETH, PROVIDED IN PARAGRAPH FORTY-FIVE OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS ARTICLE, SHALL BE APPLICABLE PURSUANT TO A LOCAL LAW, ORDINANCE OR RESOLUTION ADOPTED BY A CITY SUBJECT TO THE PROVISIONS OF THIS SECTION. 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 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD01209-02-9
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