S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  6301--A
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                              April 21, 2021
                                ___________
 
 Introduced  by Sen. STAVISKY -- read twice and ordered printed, and when
   printed to be committed to the Committee  on  Budget  and  Revenue  --
   reported  favorably from said committee and committed to the Committee
   on Finance -- committee discharged, bill amended, ordered reprinted as
   amended and recommitted to said committee

 AN ACT to amend the tax law, in relation to codifying existing  guidance
   on the application of sales and use tax
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Paragraph 3 of subdivision (b) of section 1101 of  the  tax
 law,  as  amended  by  section 21 of part Y of chapter 63 of the laws of
 2000, is amended to read as follows:
   (3) Receipt. (I) The amount of the sale price of any property and  the
 charge for any service taxable under this article, including gas and gas
 service  and electricity and electric service of whatever nature, valued
 in money, whether received in money or otherwise, including  any  amount
 for  which credit is allowed by the vendor to the purchaser, without any
 deduction for expenses or early payment discounts and also including any
 charges by the vendor to the purchaser for shipping  or  delivery,  and,
 with  respect  to  gas  and  gas  service  and  electricity and electric
 service, any charges by the vendor for transportation,  transmission  or
 distribution,  regardless  of whether such charges are separately stated
 in the written contract, if  any,  or  on  the  bill  rendered  to  such
 purchaser  and regardless of whether such shipping or delivery or trans-
 portation, transmission, or distribution is provided by such vendor or a
 third party, but excluding any credit  for  tangible  personal  property
 accepted  in  part  payment  and  intended for resale. For special rules
 governing computation of receipts, see section eleven hundred eleven  OF
 THIS ARTICLE.
   (II)  RECEIPT  SHALL INCLUDE CONSIDERATION RECEIVED BY THE VENDOR FROM
 THIRD PARTIES IF:

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

                                                            LBD02128-04-1

 S. 6301--A                          2
 
   (A) THE VENDOR RECEIVES CONSIDERATION  FROM  A  THIRD  PARTY  AND  THE
 CONSIDERATION IS DIRECTLY RELATED TO A REBATE, DISCOUNT OR SIMILAR PRICE
 REDUCTION ON THE SALE;
   (B) THE VENDOR HAS AN OBLIGATION TO PASS SUCH CONSIDERATION THROUGH TO
 THE  PURCHASER  IN  THE  FORM  OF  A  REBATE,  DISCOUNT OR SIMILAR PRICE
 REDUCTION;
   (C) THE AMOUNT OF THE CONSIDERATION TO BE PAID BY THE THIRD  PARTY  IS
 FIXED  AND  DETERMINABLE  BY  THE  VENDOR AT THE TIME OF THE SALE OF THE
 PROPERTY OR SERVICE TO THE PURCHASER; AND
   (D) ONE OF THE FOLLOWING CRITERIA IS MET:
   (I) THE PURCHASER PRESENTS A COUPON, CERTIFICATE OR  OTHER  DOCUMENTA-
 TION  TO  THE  VENDOR  TO  CLAIM  A  REBATE,  DISCOUNT  OR SIMILAR PRICE
 REDUCTION WHERE THE COUPON, CERTIFICATE OR DOCUMENTATION IS  AUTHORIZED,
 DISTRIBUTED  OR GRANTED BY A THIRD PARTY WITH THE UNDERSTANDING THAT THE
 THIRD PARTY SHALL REIMBURSE ANY VENDOR TO WHOM THE  COUPON,  CERTIFICATE
 OR DOCUMENTATION IS PRESENTED;
   (II)  THE  PURCHASER PRESENTS IDENTIFICATION AS A MEMBER OF A GROUP OR
 ORGANIZATION ENTITLED TO A REBATE, DISCOUNT OR SIMILAR PRICE  REDUCTION;
 OR
   (III) THE REBATE, DISCOUNT OR SIMILAR PRICE REDUCTION IS IDENTIFIED AS
 A THIRD PARTY REBATE, DISCOUNT OR SIMILAR PRICE REDUCTION ON THE INVOICE
 RECEIVED  BY THE PURCHASER OR ON A COUPON, CERTIFICATE OR OTHER DOCUMEN-
 TATION PRESENTED BY THE PURCHASER.
   (III) SUBPARAGRAPH (II) OF THIS PARAGRAPH SHALL NOT APPLY TO  REBATES,
 DISCOUNTS  OR  SIMILAR  PRICE  REDUCTIONS THAT ARE REIMBURSED BY A THIRD
 PARTY ON SALES OF MOTOR VEHICLES.
   (IV) FOR THE PURPOSES OF SUBCLAUSE (II) OF CLAUSE (D) OF  SUBPARAGRAPH
 (II) OF THIS PARAGRAPH, "IDENTIFICATION AS A MEMBER OF A GROUP OR ORGAN-
 IZATION ENTITLED TO A REBATE, DISCOUNT OR SIMILAR PRICE REDUCTION" SHALL
 NOT  INCLUDE  THE  PRESENTATION OF A CUSTOMER LOYALTY OR RELATED REWARDS
 PROGRAM CARD.
   § 2. This act shall take effect on the first day of a sales tax  quar-
 terly period described in subdivision (b) of section 1136 of the tax law
 next commencing at least 90 days after this act shall have become a law,
 and shall apply to sales occurring on and after such date.