Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Oct 16, 2020 |
print number 9015a |
Oct 16, 2020 |
amend and recommit to rules |
Sep 30, 2020 |
referred to rules |
Senate Bill S9015
2019-2020 Legislative Session
Sponsored By
(D, IP, WF) Senate District
Archive: Last Bill Status - In Senate Committee Rules 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
Bill Amendments
2019-S9015 - Details
- See Assembly Version of this Bill:
- A11051
- Current Committee:
- Senate Rules
- Law Section:
- Tax Law
- Laws Affected:
- Amd §1115, Tax L
- Versions Introduced in 2021-2022 Legislative Session:
-
S530, A378
2019-S9015 - Sponsor Memo
BILL NUMBER: S9015 SPONSOR: KAPLAN TITLE OF BILL: An act to amend the tax law, in relation to exempting from sales and compensating use taxes any equipment or product purchased by restaurant or food service establishment for the use in outdoor dining during the novel coronavirus (COVID-19) PURPOSE: Exempts from sales and compensating use taxes any equipment or product purchased by a restaurant or food service establishment for use in outdoor dining during the COVID-19 pandemic SUMMARY OF SPECIFIC PROVISIONS: Section 1 of the bill amends subdivision a of Section 1115 of the tax law by adding a new paragraph 46 to exempt from sales tax any equipment or product purchased by any restaurant or food service establishment for
2019-S9015 - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 9015 I N S E N A T E September 30, 2020 ___________ Introduced by Sen. KAPLAN -- read twice and ordered printed, and when printed to be committed to the Committee on Rules AN ACT to amend the tax law, in relation to exempting from sales and compensating use taxes any equipment or product purchased by restau- rant or food service establishment for the use in outdoor dining during the novel coronavirus (COVID-19) THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subdivision (a) of section 1115 of the tax law is amended by adding a new paragraph 46 to read as follows: (46) ANY EQUIPMENT OR PRODUCT PURCHASED BY ANY RESTAURANT OR FOOD SERVICE ESTABLISHMENT FOR THE USE IN OUTDOOR DINING DURING THE NOVEL CORONAVIRUS (COVID-19) PANDEMIC. § 2. This act shall take effect on the first day of a sales tax quar- terly period, as described in subdivision (b) of section 1136 of the tax law, next commencing at least thirty days after this act shall have become a law and shall apply in accordance with the applicable transi- tional provisions of sections 1106 and 1217 of the tax law; provided that the commissioner of taxation and finance shall be authorized on and after the date this act shall have become a law to take steps necessary to implement the provisions of this act on its effective date. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD17394-01-0
2019-S9015A (ACTIVE) - Details
- See Assembly Version of this Bill:
- A11051
- Current Committee:
- Senate Rules
- Law Section:
- Tax Law
- Laws Affected:
- Amd §1115, Tax L
- Versions Introduced in 2021-2022 Legislative Session:
-
S530, A378
2019-S9015A (ACTIVE) - Sponsor Memo
BILL NUMBER: S9015A SPONSOR: KAPLAN TITLE OF BILL: An act to amend the tax law, in relation to exempting from sales and compensating use taxes any equipment or product purchased by restaurant or food service establishment for use in outdoor dining during the novel coronavirus (COVID-19) PURPOSE: Exempts from sales and compensating use taxes any equipment or product purchased by a restaurant or food service establishment for use in outdoor dining during the COVID-19 pandemic SUMMARY OF SPECIFIC PROVISIONS: Section 1 of the bill amends subdivision a of Section 1115 of the tax law by adding a new paragraph 46 to exempt from sales tax any equipment or product purchased by any restaurant or food service establishment for
2019-S9015A (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 9015--A I N S E N A T E September 30, 2020 ___________ Introduced by Sen. KAPLAN -- read twice and ordered printed, and when printed to be committed to the Committee on Rules -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT to amend the tax law, in relation to exempting from sales and compensating use taxes any equipment or product purchased by restau- rant or food service establishment for use in outdoor dining during the novel coronavirus (COVID-19) THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subdivision (a) of section 1115 of the tax law is amended by adding a new paragraph 46 to read as follows: (46) ANY EQUIPMENT OR PRODUCT PURCHASED BY ANY RESTAURANT OR FOOD SERVICE ESTABLISHMENT FOR THE USE IN OUTDOOR DINING DURING THE NOVEL CORONAVIRUS (COVID-19) PANDEMIC. § 2. Section 210-B of the tax law is amended by adding a new subdivi- sion 55 to read as follows: 55. SALES TAX PAID ON OUTDOOR DINING EQUIPMENT CREDIT. (1) FOR THE PERIOD BEGINNING JUNE FOURTH, TWO THOUSAND TWENTY AND ENDING ON THE EFFECTIVE DATE OF THIS SUBDIVISION, A TAXPAYER WHO OWNS A RESTAURANT OR FOOD SERVICE ESTABLISHMENT SHALL BE ALLOWED A CREDIT FOR SALES TAX PAID FOR ANY EQUIPMENT OR PRODUCT PURCHASED BY SUCH TAXPAYER FOR USE IN OUTDOOR DINING DURING THE NOVEL CORONAVIRUS (COVID-19) PANDEMIC. (2) IF THE AMOUNT OF THE CREDIT ALLOWED UNDER THIS SUBDIVISION FOR ANY TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR, THE EXCESS SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF SECTION SIX HUNDRED EIGHTY-SIX OF THIS ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST SHALL BE PAID THEREON. § 3. Section 606 of the tax law is amended by adding a new subsection (kkk) to read as follows: (KKK) SALES TAX PAID ON OUTDOOR DINING EQUIPMENT CREDIT. (1) FOR THE PERIOD BEGINNING JUNE FOURTH, TWO THOUSAND TWENTY AND ENDING ON THE EFFECTIVE DATE OF THIS SUBSECTION, A TAXPAYER WHO OWNS A RESTAURANT OR FOOD SERVICE ESTABLISHMENT SHALL BE ALLOWED A CREDIT FOR SALES TAX PAID EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
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