Senate Bill S2199

2025-2026 Legislative Session

Provides an exemption for tangible personal property and services sold by a cemetery

download bill text pdf

Sponsored By

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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2025-S2199 (ACTIVE) - Details

Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §§1115 & 1116, Tax L
Versions Introduced in Other Legislative Sessions:
2017-2018: S4623
2019-2020: S3701
2021-2022: S2749
2023-2024: S685

2025-S2199 (ACTIVE) - Summary

Provides an exemption for tangible personal property and services sold by a cemetery.

2025-S2199 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2199
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                             January 15, 2025
                                ___________
 
 Introduced  by Sens. COMRIE, STAVISKY -- read twice and ordered printed,
   and when printed to be committed to the Committee on Budget and Reven-
   ue
 
 AN ACT to amend the tax law, in relation to providing an  exemption  for
   tangible personal property and services sold by a cemetery

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Declaration of policy. The people  of  this  state  have  a
 vital  interest  in  the maintenance and preservation of cemetery corpo-
 rations to prevent them from becoming a burden  upon  local  governments
 and  the  community.  The preservation of cemetery funds is vital to the
 long-term maintenance  and  preservation  of  these  burial  grounds  to
 prevent  abandonment  and dilapidation. In order to preserve this order,
 and the uniqueness of cemetery corporations, clarifications of  cemetery
 sales tax collections are necessary.
   §  2.  Subdivision  (a)  of  section 1115 of the tax law is amended by
 adding a new paragraph 7-a to read as follows:
   (7-A) TANGIBLE PERSONAL PROPERTY AND SERVICES WITH CHARGES  AND  RATES
 THAT  HAVE  BEEN  SUBMITTED AND APPROVED BY THE STATE CEMETERY BOARD AND
 THAT ARE SOLD BY A CEMETERY FOR THE EXCLUSIVE USE ON THE GROUNDS AND  IN
 THE  BUILDINGS  OF THE CEMETERY CORPORATION INCLUDING BUT NOT LIMITED TO
 THE ADDITIONAL SERVICES PROVIDED BY A CEMETERY AS DEFINED  IN  PARAGRAPH
 (B)  OF  SECTION  FIFTEEN HUNDRED NINE OF THE NOT-FOR-PROFIT CORPORATION
 LAW AND FOR THE MAINTENANCE AND PRESERVATION OF LOTS,  PLOTS  AND  PARTS
 THEREOF.
   §  3.  Subdivision  (a)  of  section 1116 of the tax law is amended by
 adding a new paragraph 10 to read as follows:
   (10) A CEMETERY CORPORATION, AS DEFINED IN PARAGRAPH  (A)  OF  SECTION
 FIFTEEN HUNDRED TWO OF THE NOT-FOR-PROFIT CORPORATION LAW, INCLUDING BUT
 NOT  LIMITED TO THOSE CEMETERIES REGULATED BY THE RELIGIOUS CORPORATIONS
 LAW WHERE IT IS THE PURCHASER, USER, OR CONSUMER, OR  WHERE  IT  IS  THE
 VENDOR  OF SERVICES OR PROPERTY EXCLUSIVELY TO BE USED ON THE GROUNDS OR
 BUILDINGS OF THE CORPORATION.
   § 4. This act shall take effect immediately.

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