senate Bill S3105A

Establishes a tax free time period for storm related products for the month of September

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Bill Status


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

  • 08 / Feb / 2011
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 04 / Jan / 2012
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 05 / Mar / 2012
    • AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 05 / Mar / 2012
    • PRINT NUMBER 3105A

Summary

Establishes a tax free time period for storm related products for the month of September.

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Bill Details

See Assembly Version of this Bill:
A3356A
Versions:
S3105
S3105A
Legislative Cycle:
2011-2012
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd ยง1115, Tax L
Versions Introduced in Previous Legislative Cycles:
2009-2010: S2441, A8818
2007-2008: S6629

Sponsor Memo

BILL NUMBER:S3105A

TITLE OF BILL:
An act
to amend the tax law, in relation to establishing a tax free time period
for storm related products for the month of September

PURPOSE
To provide a "tax free" week allowing residents to purchase certain
"storm related" products free of State of New York tax.

SUMMARY OF PROVISIONS:
Section 1. Section 1115 of the tax law is amended by adding a new
subdivision (hh) to exempt named storm related products from taxes
imposed by this article.

Subsection 2. Lists the products to be included under this article.

EXISTING LAW:
Under current laws, these products are subject to New York State sales
tax.

JUSTIFICATION:
The State of Florida currently has in place an annual two week "sales
tax holiday for hurricane preparedness" which allows a sales tax
exemption on identified hurricane preparedness items purchased during
this time. As this is just before the start of their annual hurricane
season, this has proven to be an excellent opportunity to get
citizens properly equipped and to promote emergency preparedness in
the home.

Similarly, enactment of a tax free week for storm related materials
would give New Yorkers the opportunity to purchase the items they
need to deal with winter storms.

Unexpected storms, such as the "October Surprise" which struck western
New York in October 2006 took residents by surprise. The storm left
homes without power for extended periods and created hardships that
caused many too hastily purchase emergency supplies such as lanterns
batteries, coolers and gasoline operated generators.

Enactment of this measure would not only provide the sales tax
upcoming winter storm a so raise the awareness of residents as to the
season.

LEGISLATIVE HISTORY:
2007-08: S.6629 Referred to Investigations & Government Operations
2009-10: S.2441/A.8818 Referred to Investigations & Government Operations

FISCAL IMPLICATIONS:
To be determined.

LOCAL FISCAL IMPLICATIONS:
None to localities unless they agree to drop local sales tax share.

EFFECTIVE DATE:
180 days after it shall have become law.

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

                                 3105--A

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                            February 8, 2011
                               ___________

Introduced  by  Sen. KENNEDY -- 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 establishing a tax free time
  period for storm related products for the month of September

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Section 1115 of the tax law is  amended  by  adding  a  new
subdivision (hh) to read as follows:
  (HH) (1) RECEIPTS FROM THE RETAIL SALE OF STORM RELATED PRODUCTS SHALL
BE EXEMPT FROM TAXES IMPOSED BY THIS ARTICLE FOR THE MONTH OF SEPTEMBER.
  (2)  STORM  RELATED PRODUCTS SHALL INCLUDE SNOWBLOWERS, ELECTRIC SHOV-
ELS, SHOVELS, ROOF RAKES, ICE CHOPPERS, ROCK SALT  OR  CALCIUM  CHLORIDE
PELLETS,  GENERATORS,  EXTENSION  CORDS, POWER STRIPS, PORTABLE ELECTRIC
HEATERS, PORTABLE BATTERY OR  SELF  OPERATED  RADIOS,  BATTERY  OR  SELF
POWERED  FLASHLIGHTS,  BATTERY  OR  SELF POWERED LANTERNS, PORTABLE SELF
POWERED LIGHT SOURCES SUCH AS CHEMLIGHTS AND LIGHT STICKS, FUEL CONTAIN-
ERS, BATTERIES, POWER INVERTERS, BATTERY OR SELF  POWERED  WEATHER  BAND
RADIOS, CELL PHONE CHARGERS, CARBON MONOXIDE DETECTORS, SMOKE DETECTORS,
AUXILIARY SUMP PUMPS AND FIRE EXTINGUISHERS.
  S 2. This act shall take effect on the one hundred eightieth day after
it shall have become a law.



 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD07711-02-2

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