STATE OF NEW YORK
________________________________________________________________________
1984--A
2015-2016 Regular Sessions
IN SENATE
January 21, 2015
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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