senate Bill S1007A

Signed by Governor

Exempts from the imposition of sales tax, the purchase of military service flags, prisoner of war flags and blue star banners

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Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed by Governor
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actions

  • 05 / Jan / 2011
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 02 / Jun / 2011
    • REPORTED AND COMMITTED TO FINANCE
  • 04 / Jan / 2012
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 26 / Jan / 2012
    • AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 26 / Jan / 2012
    • PRINT NUMBER 1007A
  • 02 / May / 2012
    • REPORTED AND COMMITTED TO FINANCE
  • 22 / May / 2012
    • 1ST REPORT CAL.880
  • 23 / May / 2012
    • 2ND REPORT CAL.
  • 30 / May / 2012
    • ADVANCED TO THIRD READING
  • 04 / Jun / 2012
    • PASSED SENATE
  • 04 / Jun / 2012
    • DELIVERED TO ASSEMBLY
  • 04 / Jun / 2012
    • REFERRED TO WAYS AND MEANS
  • 21 / Jun / 2012
    • SUBSTITUTED FOR A835A
  • 21 / Jun / 2012
    • ORDERED TO THIRD READING RULES CAL.533
  • 21 / Jun / 2012
    • PASSED ASSEMBLY
  • 21 / Jun / 2012
    • RETURNED TO SENATE
  • 21 / Sep / 2012
    • DELIVERED TO GOVERNOR
  • 03 / Oct / 2012
    • SIGNED CHAP.477

Summary

Exempts from the imposition of sales tax the purchase of military service flags, prisoner of war flags and blue star banners.

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Bill Details

See Assembly Version of this Bill:
A835A
Versions:
S1007
S1007A
Legislative Cycle:
2011-2012
Law Section:
Tax Law
Laws Affected:
Amd ยง1115, Tax L
Versions Introduced in Previous Legislative Cycles:
2009-2010: S1033, A2955
2007-2008: A2063

Sponsor Memo

BILL NUMBER:S1007A

TITLE OF BILL:

An act
to amend the tax law, in relation to an exemption from the imposition of
sales tax for the purchase of military service flags, prisoner of war
flags and blue star banners

PURPOSE:

To exempt from the imposition of sales tax, the purchase of military
service flags, prisoner of war flags and blue star banners.

SUMMARY OF PROVISIONS:

Subdivision (a) of section 1115 of the Tax Law is amended by adding a
new paragraph 11-a to exempt from sales tax, military service flags,
prisoner of war flags and blue star banners.

JUSTIFICATION:

Currently, the flags of the United States of America and the State of
New York are exempt from sales and use tax. This same status should
be extended to military service flags, POW flags and blue star
banners (which denote that a son or daughter is serving).

LEGISLATIVE HISTORY:

2009-10: S.1033
2007-08: S.933
2005-06: S.2620A

FISCAL IMPLICATIONS:

Nominal.

EFFECTIVE DATE:

This act shall take effect December 1, 2012 and shall apply to sales
made or uses occurring on or after such date although made or
occurring under a prior contract; provided, that the commissioner of
taxation and finance shall be authorized on and after the date this
act shall have become a law to adopt and amend any rules or
regulations and issue any procedure, forms or instructions necessary
to implement this act on its effective date.

view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

    S. 1007--A                                             A. 835--A

                       2011-2012 Regular Sessions

                      S E N A T E - A S S E M B L Y

                               (PREFILED)

                             January 5, 2011
                               ___________

IN  SENATE -- Introduced by Sens. LAVALLE, BONACIC, DeFRANCISCO, GOLDEN,
  JOHNSON, LARKIN, MAZIARZ, RANZENHOFER, YOUNG -- 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

IN  ASSEMBLY  -- Introduced by M. of A. CUSICK, SCHIMMINGER, CASTELLI --
  Multi-Sponsored by -- M. of A.  ABBATE, McENENY, SWEENEY -- read  once
  and  referred to the Committee on Ways and Means -- recommitted to the
  Committee on Ways and Means in accordance with Assembly Rule 3, sec. 2
  -- committee discharged, bill amended, ordered  reprinted  as  amended
  and recommitted to said committee

AN  ACT to amend the tax law, in relation to an exemption from the impo-
  sition of sales tax for the purchase of military service flags,  pris-
  oner of war flags and blue star banners

  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 11-b to read as follows:
  (11-B)  MILITARY  SERVICE  FLAGS,  PRISONER OF WAR FLAGS AND BLUE STAR
BANNERS.
  S 2. This act shall take effect December 1, 2012 and  shall  apply  to
sales  made  or  uses  occurring  on or after such date although made or
occurring under a prior contract; provided,  that  the  commissioner  of
taxation  and finance shall be authorized on and after the date this act
shall have become a law to adopt and amend any rules or regulations  and
issue  any  procedure, forms or instructions necessary to implement this
act on its effective date.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00527-02-2

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