Senate Bill S9078

2019-2020 Legislative Session

Exempts from sales and compensating use taxes and establishes a tax credit for any equipment or product purchased by a small business that is used to comply with a COVID-19 health and safety plan

download bill text pdf

Sponsored By

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

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2019-S9078 (ACTIVE) - Details

Current Committee:
Senate Rules
Law Section:
Tax Law
Laws Affected:
Amd §§1115, 210-B & 606, Tax L
Versions Introduced in 2021-2022 Legislative Session:
S540

2019-S9078 (ACTIVE) - Summary

Exempts from sales and compensating use taxes and establishes a tax credit for any equipment or product, including materials used in the construction of physical barriers, purchased by a small business doing business in this state that is directly used by such small business to comply with a COVID-19 health and safety plan.

2019-S9078 (ACTIVE) - Sponsor Memo

2019-S9078 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9078
 
                             I N  S E N A T E
 
                             November 2, 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 and establishing a tax credit for any equipment
   or product purchased by a small business that is used to comply with a
   COVID-19 health and safety plan

   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,  INCLUDING  MATERIALS  USED  IN THE
 CONSTRUCTION OF PHYSICAL BARRIERS, INCLUDING BUT NOT LIMITED TO  PLASTIC
 SHIELDING  WALLS,  STRIP  CURTAINS, CUBICLE WALLS, PLEXIGLASS OR SIMILAR
 MATERIALS, OR OTHER IMPERMEABLE DIVIDERS OR PARTITIONS, PURCHASED  BY  A
 SMALL  BUSINESS  DOING  BUSINESS  IN THIS STATE THAT IS DIRECTLY USED BY
 SUCH SMALL BUSINESS TO BE IN COMPLIANCE WITH A COVID-19 HEALTH AND SAFE-
 TY PLAN. FOR PURPOSES OF THIS PARAGRAPH, THE TERM "SMALL BUSINESS" SHALL
 MEAN A BUSINESS WITH ONE HUNDRED OR FEWER EMPLOYEES.
   § 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 MATERIALS FOR COVID-19 HEALTH AND SAFETY PLAN
 COMPLIANCE. (1) FOR THE PERIOD BEGINNING  MAY  FIFTEENTH,  TWO  THOUSAND
 TWENTY  AND ENDING ON THE EFFECTIVE DATE OF THIS SUBDIVISION, A TAXPAYER
 WHO OWNS A SMALL BUSINESS SHALL BE ALLOWED A CREDIT FOR SALES  TAX  PAID
 FOR   ANY   EQUIPMENT  OR  PRODUCT,  INCLUDING  MATERIALS  USED  IN  THE
 CONSTRUCTION OF PHYSICAL BARRIERS, INCLUDING BUT NOT LIMITED TO  PLASTIC
 SHIELDING  WALLS,  STRIP  CURTAINS, CUBICLE WALLS, PLEXIGLASS OR SIMILAR
 MATERIALS, OR OTHER IMPERMEABLE DIVIDERS  OR  PARTITIONS,  PURCHASED  BY
 SUCH  SMALL BUSINESS IN ORDER TO BE IN COMPLIANCE WITH A COVID-19 HEALTH
 AND SAFETY PLAN.
   (2) IF THE AMOUNT OF THE CREDIT ALLOWED UNDER THIS SUBDIVISION FOR ANY
 TAXABLE YEAR SHALL EXCEED THE SMALL BUSINESS'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 EIGHT-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
              

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