Senate Bill S7991

2019-2020 Legislative Session

Relates to adding a surcharge on online delivery transactions within the city of New York

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations 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

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2019-S7991 (ACTIVE) - Details

See Assembly Version of this Bill:
A6078
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Add Art 29-D §§1299-M - 1299-V, Tax L
Versions Introduced in Other Legislative Sessions:
2021-2022: A1612
2023-2024: A6008

2019-S7991 (ACTIVE) - Summary

Adds a three dollar surcharge on online delivery transactions terminating within the city of New York to be used to fund the operating costs of buses and subways in the city of New York.

2019-S7991 (ACTIVE) - Sponsor Memo

2019-S7991 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7991
 
                             I N  S E N A T E
 
                               March 6, 2020
                                ___________
 
 Introduced  by  Sen.  RAMOS  -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment Operations
 
 AN ACT to amend the tax law, in relation to adding a surcharge on online
   delivery transactions within the city of New York
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. The tax law is amended by adding a new article 29-D to read
 as follows:
 
                               ARTICLE 29-D
                            DELIVERY SURCHARGE
 SECTION 1299-M. DEFINITIONS.
         1299-N. IMPOSITION OF TAX.
         1299-O. LIABILITY FOR SURCHARGE.
         1299-P. REGISTRATION.
         1299-Q. RETURNS AND PAYMENT OF SURCHARGE.
         1299-R. RECORDS TO BE KEPT.
         1299-S. SECRECY OF RETURNS AND REPORTS.
         1299-T. PRACTICE AND PROCEDURE.
         1299-U. DEPOSIT AND DISPOSITION OF REVENUE.
         1299-V. COOPERATION BY REGULATORY AGENCIES.
   §  1299-M. DEFINITIONS. (A) "PERSON" MEANS AN INDIVIDUAL, PARTNERSHIP,
 LIMITED LIABILITY COMPANY, SOCIETY, ASSOCIATION,  JOINT  STOCK  COMPANY,
 CORPORATION,  ESTATE,  RECEIVER, TRUSTEE, ASSIGNEE, REFEREE OR ANY OTHER
 PERSON  ACTING  IN  A  FIDUCIARY  OR  REPRESENTATIVE  CAPACITY,  WHETHER
 APPOINTED  BY  A  COURT OR OTHERWISE, ANY COMBINATION OF INDIVIDUALS AND
 ANY OTHER FORM OF UNINCORPORATED ENTERPRISE OWNED OR CONDUCTED BY TWO OR
 MORE PERSONS.
   (B) "DELIVERY TRANSACTION" MEANS A TRANSACTION  THAT  RESULTS  IN  THE
 DELIVERY OF ANY ITEM PURCHASED ONLINE TO THE PURCHASER.
   (C)  "PURCHASER"  MEANS  THE PERSON RECEIVING THE ITEM IN THE DELIVERY
 TRANSACTION.

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

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