Bill Text: NY S01294 | 2015-2016 | General Assembly | Amended

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Bill Title: Provides for temporary suspension of sales and compensating use tax on certain services, during governor ordered state of emergency, provided by contractors, subcontractors, repair persons or property owners for clean-up activities associated with real property, property or land after a natural or manmade disaster.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Introduced - Dead) 2016-01-19 - PRINT NUMBER 1294A [S01294 Detail]

Download: New_York-2015-S01294-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                         1294--A
                               2015-2016 Regular Sessions
                    IN SENATE
                                     January 9, 2015
                                       ___________
        Introduced  by  Sens.  RANZENHOFER,  GALLIVAN  -- read twice and ordered
          printed, and when printed to be committed to the Committee on Investi-
          gations and Government Operations -- recommitted to the  Committee  on
          Investigations  and  Government  Operations  in accordance with Senate
          Rule  6,  sec.  8  --  committee  discharged,  bill  amended,  ordered
          reprinted as amended and recommitted to said committee
        AN  ACT  to amend the tax law, in relation to suspending the state sales
          and compensating use tax on certain disaster clean-up items  during  a
          state of emergency and authorizing localities to waive such tax during
          the same period
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
     1    Section 1. Section 1115 of the tax law is  amended  by  adding  a  new
     2  subdivision (kk) to read as follows:
     3    (kk)  The  governor may temporarily suspend sales and compensating use
     4  taxes associated with services otherwise taxable under  subdivision  (c)
     5  of  section  eleven  hundred five or under section eleven hundred ten of
     6  this article rendered in clean-up and repair of real property,  property
     7  or  land,  as  such terms are defined in the real property tax law, when
     8  such services are provided by a contractor, subcontractor,  repairperson
     9  or  owner of such real property, property or land located in an affected
    10  county during the period of time declared by the  governor  as  a  state
    11  disaster  emergency,  as  defined  by  paragraph b of subdivision two of
    12  section twenty of the executive law, and up to sixty days thereafter.
    13    § 2. Subparagraph (ii) of paragraph 1 of subdivision  (a)  of  section
    14  1210  of the tax law, as amended by section 3 of part Z of chapter 59 of
    15  the laws of 2015, is amended to read as follows:
    16    (ii) Any local law, ordinance or resolution enacted by any city, coun-
    17  ty or school district, imposing the taxes authorized  by  this  subdivi-
    18  sion,  shall  omit  the  residential  solar energy systems equipment and
    19  electricity exemption provided for in subdivision (ee),  the  commercial
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD02089-02-6