Assembly Bill A4693

2021-2022 Legislative Session

Prohibits the assessment of fees for sales tax owed by small businesses during the COVID-19 state disaster emergency

download bill text pdf

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Archive: Last Bill Status - In Assembly 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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2021-A4693 (ACTIVE) - Details

See Senate Version of this Bill:
S4513
Current Committee:
Assembly Ways And Means
Law Section:
Taxation

2021-A4693 (ACTIVE) - Summary

Prohibits the assessment of fees for sales tax owed by small businesses during the COVID-19 state disaster emergency through 90 days after the end of such state disaster emergency.

2021-A4693 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4693
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 4, 2021
                                ___________
 
 Introduced by M. of A. CUSICK -- read once and referred to the Committee
   on Ways and Means
 
 AN  ACT  to  prohibit the assessment of fees for sales tax owed by small
   businesses during the COVID-19 state disaster emergency
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section 1. Notwithstanding any other provision of law to the contrary,
 no  taxing jurisdiction shall assess a fee, including interest or penal-
 ties, for sales tax owed by a small business during the period  commenc-
 ing with the declaration of the state disaster emergency declared pursu-
 ant to Executive Order No. 202 of 2020 through 90 days following the end
 of  such  state disaster emergency. For the purposes of this act, "small
 business" means a business in this state with twenty or fewer  full-time
 employees  and  which has a gross annual income of three million dollars
 or less.
   ยง 2. This act shall take effect immediately.
 
 
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD07344-02-1

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