NY State Senate Bill 2023-S283

Senate Bill S283

2023-2024 Legislative Session

Relates to the imposition of sales taxes on goods or services purchased from businesses which employ 20 or less persons

download bill text pdf

Current 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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Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 03, 2024	referred to budget and revenue
Jan 04, 2023	referred to budget and revenue

2023-S283 (ACTIVE) - Details

See Assembly Version of this Bill:: A2259
Current Committee:: Senate Budget And Revenue
Law Section:: Tax Law
Laws Affected:: Amd §1105, Tax L
Versions Introduced in Other Legislative Sessions:: 2019-2020: S4557, A7204
2021-2022: S1083, A2318

2023-S283 (ACTIVE) - Summary

Provides that the tax imposed upon the sales on goods or services purchased from businesses which employ twenty or less persons, are resident in this state, are independently owned and operated and not dominant in their field shall be two percent.

2023-S283 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S283

SPONSOR: GOUNARDES
 
TITLE OF BILL:

An act to amend the tax law, in relation to the imposition of sales
taxes on goods or services purchased from certain businesses

 
PURPOSE OR GENERAL IDEA OF BILL:

This bill will help small businesses by lowering the sales tax rate for
goods and services purchased.

 
SUMMARY OF PROVISIONS:

Section one of this bill amends the opening paragraph of Tax Law

Section 1105 to provide that the state sales tax for purchases from a
small business with twenty or fewer employees shall be 2 percent.

Section two states the effective date.

 
JUSTIFICATION:

According to the statistics released by the United States Small Business
Commission, in 2018, 50.2% of New York employees were employed by one of
the 2,143,667 New York small businesses.  Additionally, in 2015, the top
industries with the greatest percentage of small business employees were
Agriculture, Forestry, and Fishing and Hunting (92.1%), Construction
(90.7%), and Other Services (except Public Administration) (86.2%).

Further, New York's small businesses accounted for over half of the
state's exports in 2015.

While these statistics are impressive, New York is ranked 36th in busi-
ness employment growth at 0.4%. We need to help increase the growth of
jobs in New York. Small businesses, which represent over half of the New
York employers, are poised to expand and increase employment. This bill
will help them expand in New York's second largest employment sector,
retail trade.

 
PRIOR LEGISLATIVE HISTORY:

2021-2022: S1083 - Referred to Budget and Revenue

2019-2020: S4557A - Referred to Budget and Revenue

 
EFFECTIVE DATE:
This act shall take effect on the first day of the sales tax quarterly
period, as 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 in accordance with the applicable transitional
provisions of sections 1106 and 1217 of the tax law.

2023-S283 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    283
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 4, 2023
                                ___________
 
 Introduced by Sen. GOUNARDES -- 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 the imposition of sales
   taxes on goods or services purchased from certain businesses

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  The  opening paragraph of section 1105 of the tax law, as
 amended by chapter 72 of the  laws  of  1971,  is  amended  to  read  as
 follows:
   On and after June first, nineteen hundred seventy-one, there is hereby
 imposed  and there shall be paid a tax of four percent; PROVIDED, HOWEV-
 ER, THAT WHEN THE GOODS OR SERVICES ARE PURCHASED FROM A BUSINESS  WHICH
 EMPLOYS  TWENTY OR LESS PERSONS, IS RESIDENT IN THIS STATE, IS INDEPEND-
 ENTLY OWNED AND OPERATED AND IS NOT DOMINANT IN ITS FIELD, THE AMOUNT OF
 TAX PAID ON SUCH SALE SHALL BE TWO PERCENT, upon:
   § 2. This act shall take effect on the first  day  of  the  sales  tax
 quarterly period, as 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 in accordance with the  applicable  transi-
 tional provisions of sections 1106 and 1217 of the tax law.
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD02221-01-3

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