NY State Senate Bill 2023-S4323

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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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 03, 2024	referred to budget and revenue
Feb 07, 2023	referred to budget and revenue

2023-S4323 (ACTIVE) - Details

Current Committee:: Senate Budget And Revenue
Law Section:: Tax Law
Laws Affected:: Amd §§1109, 1115 & 1210, Tax L
Versions Introduced in Other Legislative Sessions:: 2011-2012: S3547
2013-2014: S2303
2015-2016: S4573
2017-2018: S6145
2019-2020: S3279
2021-2022: S4975

2023-S4323 (ACTIVE) - Summary

Removes the state sales tax on wireless telephone services; provides for a local option of imposing such taxes.

2023-S4323 (ACTIVE) - Sponsor Memo

                                 
BILL NUMBER: S4323

SPONSOR: LANZA
 
TITLE OF BILL:

An act to amend the tax law, in relation to taxpayer relief on cell
phone taxes

 
PURPOSE:

Removes the state sales tax on wireless telephone services and provides
for a local option of imposing such taxes.

 
SUMMARY OF PROVISIONS:

Eliminates the state sales tax on wireless telephone services and also
allows local governments the option of exempting such services.

 
JUSTIFICATION:

This bill eliminates the state sales tax on wireless telephone services

while allowing localities the option of also eliminating their local tax
by home rule request to the Department of Taxation and Finance. If the
federal, state and local taxes on wireless services are combined, the
total comes to 21.71%. New York State has the highest tax for cell phone
use in the nation. The national average is 14.32%. New Yorkers are
simply overtaxed. Not only do we have the highest cell phone tax in the
country, we also have the highest property taxes as well. It is time
legislation is passed to help the New York residents and reduce the
amount of taxation. This average for cell phone proposal would place New
York at the national taxes.

 
LEGISLATIVE HISTORY:

2022: S.4975 - Referred to Budget and Revenue/A.7010-Referred to W&M

2021: S.4975 - Referred to Budget and Revenue/A.7010-Referred to W&M

2020: S.3279 - Referred to Budget and Revenue/A.7231-Referred to W&M

2019: S.3279 - Referred to Budget and Revenue/A.7231-Referred to W&M

2018: S.6145 - Referred to Investigations/A.8226-A - Referred to W&M

2017: S.6145 - Referred to Investigations/A.8226 - Referred to W&M

2016: S.4573 - Referred to Investigations

2015: S.4573 - Referred to Investigations

2014: S.2303 - Referred to Investigations/A.4956 - Referred to W&M

2013: S.2303 - Referred to Investigations/A.4956 - Referred to W&M

2012: S.3547 - Referred to Investigations/A.10430 - Referred to W&M

2011: S.3547 - Referred to Investigations

2010:S.608 - Referred to Investigations/A.2431 - Referred to W&M
2009:S.608 - Referred to Investigations/A.2431 - Referred to W&M

2008:S.6033 - Referred to Rules/A.8870 - Referred to W&M

2007:S.6033 - Referred to Investigations/A.8870- Referred to W&M

 
FISCAL IMPLICATIONS:

Undetermined.

 
EFFECTIVE DATE:
This act shall take effect immediately; provided however, that section
one and section two of this act shall take effect March 1, 2019.

2023-S4323 (ACTIVE) - Bill Text download pdf

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4323
 
                        2023-2024 Regular Sessions
 
                             I N  S E N A T E
 
                             February 7, 2023
                                ___________
 
 Introduced  by  Sen.  LANZA  -- 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  taxpayer  relief  on  cell
   phone taxes
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section 1. Section 1109 of the tax law is  amended  by  adding  a  new
 subdivision (i) to read as follows:
   (I)  THE  EXEMPTION  CONTAINED  IN  SUBDIVISION (CC) OF SECTION ELEVEN
 HUNDRED FIFTEEN OF THIS ARTICLE SHALL NOT APPLY.
   § 2. Subdivision (cc) of section 1115 of the  tax  law,  as  added  by
 section  11  of  part S of chapter 85 of the laws of 2002, is amended to
 read as follows:
   (cc) Notwithstanding any other  provision  of  law  to  the  contrary,
 receipts  from  the sale of mobile telecommunications service [by a home
 service provider] shall be exempt from the taxes imposed by subparagraph
 (B) of paragraph one and paragraph two of  subdivision  (b)  of  section
 eleven  hundred  five  of this article [if the mobile telecommunications
 customer's place of primary use is within a taxing jurisdiction  outside
 this state].
   §  3.  Subparagraph  (ii) of paragraph 1 of subdivision (a) of section
 1210 of the tax law, as amended by section 5 of part J of chapter 59  of
 the laws of 2021, is amended to read as follows:
   (ii) Any local law, ordinance or resolution enacted by any city, coun-
 ty  or  school  district, imposing the taxes authorized by this subdivi-
 sion, shall omit the residential  solar  energy  systems  equipment  and
 electricity  exemption  provided for in subdivision (ee), the commercial
 solar energy systems equipment and electricity exemption provided for in
 subdivision  (ii),  the  commercial  fuel  cell  electricity  generating
 systems  equipment and electricity generated by such equipment exemption
 provided for in subdivision (kk) and the clothing and footwear exemption
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD08522-01-3

 S. 4323                             2
 
 provided for in paragraph thirty of subdivision (a) AND THE MOBILE TELE-
 COMMUNICATIONS SERVICE EXEMPTION PROVIDED FOR  IN  SUBDIVISION  (CC)  of
 section eleven hundred fifteen of this chapter, unless such city, county
 or  school district elects otherwise as to such residential solar energy
 systems equipment and electricity exemption, such commercial solar ener-
 gy systems equipment and electricity  exemption,  commercial  fuel  cell
 electricity  generating  systems  equipment and electricity generated by
 such equipment exemption or such clothing and footwear exemption OR SUCH
 TELECOMMUNICATION SERVICE EXEMPTION.
   § 4. Section 1210 of the tax law is amended by adding a  new  subdivi-
 sion (p) to read as follows:
   (P)  NOTWITHSTANDING  ANY OTHER PROVISION OF STATE OR LOCAL LAW, ORDI-
 NANCE OR RESOLUTION TO THE CONTRARY:
   (1) ANY CITY, COUNTY OR SCHOOL DISTRICT, ACTING THROUGH ITS  GOVERNING
 BODY,  IS  HEREBY  AUTHORIZED AND EMPOWERED TO ELECT TO PROVIDE THE SAME
 EXEMPTIONS FROM SUCH TAXES  AS  THE  MOBILE  TELECOMMUNICATIONS  SERVICE
 EXEMPTION  FROM  STATE  SALES  AND  COMPENSATING  USE TAXES DESCRIBED IN
 SUBDIVISION (CC) OF SECTION ELEVEN HUNDRED FIFTEEN OF  THIS  CHAPTER  BY
 ENACTING  A  RESOLUTION  IN  THE FORM SET FORTH IN PARAGRAPH TWO OF THIS
 SUBDIVISION; ANY CITY HAVING A POPULATION OF ONE MILLION OR MORE  WHERE-
 UPON, UPON COMPLIANCE WITH THE PROVISIONS OF SUBDIVISIONS (D) AND (E) OF
 THIS SECTION, SUCH ENACTMENT OF SUCH RESOLUTION SHALL BE DEEMED TO BE AN
 AMENDMENT  TO  SECTION  ELEVEN  HUNDRED  SEVEN  AND  SUCH SECTION ELEVEN
 HUNDRED SEVEN SHALL BE DEEMED TO INCORPORATE SUCH EXEMPTIONS AS IF  THEY
 HAD  BEEN  DULY  ENACTED  BY  THE  STATE LEGISLATURE AND APPROVED BY THE
 GOVERNOR.
   (2) FORM OF RESOLUTION: BE IT ENACTED BY THE (INSERT PROPER  TITLE  OF
 LOCAL LEGISLATIVE BODY) AS FOLLOWS:
   SECTION  ONE.  RECEIPTS  FROM  SALES  OF  AND  CONSIDERATION  GIVEN OR
 CONTRACTED TO BE GIVEN FOR, OR FOR THE USE OF, MOBILE TELECOMMUNICATIONS
 SERVICE EXEMPT FROM STATE SALES AND COMPENSATING USE TAXES  PURSUANT  TO
 SUBDIVISION  (CC)  OF  SECTION  1115 OF THE TAX LAW SHALL ALSO BE EXEMPT
 FROM SALES AND COMPENSATING USE TAXES IMPOSED IN THIS JURISDICTION.
   SECTION TWO. THIS RESOLUTION SHALL TAKE EFFECT MARCH  1,  (INSERT  THE
 YEAR, BUT NOT EARLIER THAN THE YEAR 2024) AND SHALL APPLY TO SALES MADE,
 SERVICES  RENDERED  AND USES OCCURRING ON AND AFTER THAT DATE IN ACCORD-
 ANCE WITH THE APPLICABLE TRANSITIONAL PROVISIONS IN SECTIONS 1106,  1216
 AND 1217 OF THE TAX LAW.
   §  5.  This act shall take effect immediately; provided, however, that
 sections one and two of this act shall take effect March 1, 2024.

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Senate Bill S4323

Sponsored By

Archive: Last Bill Status - In Senate Committee Budget And Revenue Committee

2023-S4323 (ACTIVE) - Details

2023-S4323 (ACTIVE) - Summary

2023-S4323 (ACTIVE) - Sponsor Memo

2023-S4323 (ACTIVE) - Bill Text download pdf

Comments

Senate Bill S4323

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Sponsored By

Andrew J. Lanza

Archive: Last Bill Status - In Senate Committee Budget And Revenue Committee

2023-S4323 (ACTIVE) - Details

2023-S4323 (ACTIVE) - Summary

2023-S4323 (ACTIVE) - Sponsor Memo

2023-S4323 (ACTIVE) - Bill Text download pdf

Comments