Bill Text: NY S01984 | 2015-2016 | General Assembly | Amended

---

Bill Title: Exempts other states and possessions of the United States and their political subdivisions from state sales taxes.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 0000-00-00 - [S01984 Detail]

Download: New_York-2015-S01984-Amended.html

---

                STATE OF NEW YORK
        ________________________________________________________________________
                                         1984--A
                               2015-2016 Regular Sessions
                    IN SENATE
                                    January 21, 2015
                                       ___________
        Introduced  by  Sen.  YOUNG  -- read twice and ordered printed, and when
          printed to be committed to the Committee on Investigations and Govern-
          ment 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 providing an exemption from
          sales tax for sales made to other states, other political subdivisions
          of the United States and their political subdivisions
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
     1    Section  1.  Paragraph 2 of subdivision (a) of section 1116 of the tax
     2  law, as amended by chapter 530 of the laws of 1976, is amended  to  read
     3  as follows:
     4    (2) The United States of America, any state, the District of Columbia,
     5  or any possession of the United States or political subdivision thereof,
     6  and any [of its agencies and instrumentalities] agency or instrumentali-
     7  ty  of  any  of  the foregoing that is not described in paragraph one of
     8  this subdivision, insofar as it is immune from taxation where it is  the
     9  purchaser, user or consumer, or where it sells services or property of a
    10  kind not ordinarily sold by private persons;
    11    §  2.  This act shall take effect on the first of July next succeeding
    12  the date on which it shall have become a law, or on the first day  of  a
    13  sales  tax  quarterly period, as described in subdivision (b) of section
    14  1136 of the tax law, next commencing at least ninety days after this act
    15  shall have become a law, whichever shall be later.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD05984-02-6