Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Jan 14, 2025 |
referred to budget and revenue |
Senate Bill S1864
2025-2026 Legislative Session
Sponsored By
(R, C) 7th Senate District
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
Actions
2025-S1864 (ACTIVE) - Details
- See Assembly Version of this Bill:
- A2732
- Current Committee:
- Senate Budget And Revenue
- Law Section:
- Tax Law
- Laws Affected:
- Amd §1115, Tax L
2025-S1864 (ACTIVE) - Sponsor Memo
BILL NUMBER: S1864 SPONSOR: MARTINS TITLE OF BILL: An act to amend the tax law, in relation to exempting purchases made by civic associations from sales and compensating use tax PURPOSE: To eliminate sales tax responsibilities for civic associations. SUMMARY OF PROVISIONS: Section 1. amends subsection (a) of section 1115 of the tax law. Section 2. Sets the effective date which takes 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 shave have become law and shall apply in accordance with the appli- cable transitional provisions of sections 1106 and 1217 of the tax law.
2025-S1864 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 1864 2025-2026 Regular Sessions I N S E N A T E January 14, 2025 ___________ Introduced by Sen. MARTINS -- 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 exempting purchases made by civic associations from sales and compensating use tax THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subdivision (a) of section 1115 of the tax law is amended by adding a new paragraph 47 to read as follows: (47) ANY PURCHASE MADE BY A CIVIC ASSOCIATION WHICH IS USED OR INTENDED TO BE USED IN SUCH CIVIC ASSOCIATION'S COURSE OF BUSINESS. FOR PURPOSES OF THIS PARAGRAPH, "CIVIC ASSOCIATION" MEANS A VOLUNTARY GROUP OF COMMUNITY MEMBERS WHO WORK TOGETHER TO ADDRESS COMMON CONCERNS, IMPROVE THEIR NEIGHBORHOOD, AND ENHANCE THE QUALITY OF LIFE FOR RESI- DENTS BY ENGAGING IN ACTIVITIES SUCH AS BUT NOT LIMITED TO ADVOCATING FOR LOCAL ISSUES, ORGANIZING COMMUNITY EVENTS, AND COLLABORATING WITH GOVERNMENT OFFICIALS. § 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. LBD04207-01-5
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