Senate Bill S9482

2021-2022 Legislative Session

Imposes an excise tax on the sale of ammunition to be deposited into the gun violence impact fund; establishing the gun violence impact fund

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Budget And Revenue 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-S9482 (ACTIVE) - Details

See Assembly Version of this Bill:
A10513
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Add Art 19-A §§460 - 462, Tax L; add §92-j, St Fin L; amd §623, Exec L
Versions Introduced in 2023-2024 Legislative Session:
S5476, A1089

2021-S9482 (ACTIVE) - Summary

Imposes an excise tax on the sale of ammunition to be deposited into the gun violence impact fund; establishes the gun violence impact fund; authorizes the director of the office of victim services to administer grants from the gun violence impact fund.

2021-S9482 (ACTIVE) - Sponsor Memo

2021-S9482 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9482
 
                             I N  S E N A T E
 
                               June 3, 2022
                                ___________
 
 Introduced  by  Sen. JACKSON -- read twice and ordered printed, and when
   printed to be committed to the Committee on Budget and Revenue
 
 AN ACT to amend the tax law, in relation to imposing an  excise  tax  on
   the sale of ammunition; to amend the state finance law, in relation to
   establishing  the gun violence impact fund; and to amend the executive
   law, in relation to authorizing the director of the office  of  victim
   services to administer grants from the gun violence impact fund
 
   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 19-A to read
 as follows:
                               ARTICLE 19-A
                         EXCISE TAX ON AMMUNITION
 SECTION 460. IMPOSITION OF TAX.
         461.  DEPOSIT AND DISPOSITION OF REVENUE.
         462. ADMINISTRATIVE PROVISIONS.
   § 460. IMPOSITION OF TAX. 1. THERE IS HEREBY  LEVIED  AND  IMPOSED  AN
 EXCISE TAX ON THE RETAIL SALE OF AMMUNITION AT THE FOLLOWING RATES:
   (A)  AMMUNITION  THAT  CONTAINS  A SINGLE PROJECTILE THAT MEASURES .22
 CALIBER OR LESS SOLD AT RETAIL SHALL BE TAXED AT A RATE OF TWO CENTS PER
 PROJECTILE.
   (B) ALL OTHER AMMUNITION OTHER THAN THAT SPECIFIED IN PARAGRAPH (A) OF
 THIS SUBDIVISION AND SOLD AT RETAIL SHALL BE TAXED AT  A  RATE  OF  FIVE
 CENTS PER PROJECTILE.
   2.  THE TAX RATES SET FORTH IN THIS SECTION SHALL BE REVIEWED ANNUALLY
 AND ADJUSTED PERIODICALLY BY THE COMMISSIONER AS NEEDED  TO  MAINTAIN  A
 CONSISTENT EFFECT RELATIVE TO INFLATION.
   §  461.  DEPOSIT  AND  DISPOSITION OF REVENUE. ALL TAXES, INTEREST AND
 PENALTIES COLLECTED OR RECEIVED BY THE COMMISSIONER UNDER  THIS  ARTICLE
 SHALL BE DEPOSITED AND DISPOSED OF PURSUANT TO THE PROVISIONS OF SECTION
 ONE HUNDRED SEVENTY-ONE-A OF THIS CHAPTER, PROVIDED THAT AN AMOUNT EQUAL
 TO  ONE  HUNDRED  PERCENT  COLLECTED  UNDER THIS ARTICLE LESS ANY AMOUNT
 DETERMINED BY THE COMMISSIONER TO BE RESERVED  BY  THE  COMPTROLLER  FOR
 REFUNDS OR REIMBURSEMENTS SHALL BE PAID BY THE COMPTROLLER TO THE CREDIT
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

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