senate Bill S470
(R, C, IP) 54th Senate District
- In Committee
- On Floor Calendar
- Passed Senate
- Passed Assembly
- Delivered to Governor
- Signed/Vetoed by Governor
Directs the head of any correctional institution to charge taxes on sales of items sold in commissaries and canteens; such tax receipts to be allocated to localities otherwise prescribed by law.
TITLE OF BILL:
to amend the correction law, in relation to charging taxes on sales of
commissaries and canteens
This legislation would authorize the head of
any correctional institution to charge taxes on sales of commissaries
SUMMARY OF PROVISIONS:
Amends Section 26 of the
Correction Law, as amended by chapter 487 of the laws of 1994.
Current law, which exempts these
transactions from sales taxation, prevents localities in which
correctional institutes are located from receiving their local share of
sales tax which would be forthcoming were these sales to occur in
non-institutional setting. These sales are estimated at $23 million
statewide, with $13 million subject to the sales. This represents a
significant loss of revenue for those localities with prison facilities.
Further it is not appropriate that prisoners are exempted from sales and
compensating use tax on goods that are taxable simply because they are
bought in prison commissaries.
S.2818 of 1995/1996
S.2799 of 1997/1998
S.640 of 1999/2000
S.2670 of 2001/2002
S.437-A of 2003/2004
S.1325 of 2005/2006
S.1454 of 2007/2008
S.4894 of 2009/2010
Some procedural and collection
costs may be incurred by the Department of Correctional Services in
implementation of this provision. These costs will be offset by the
increased revenue to the State of New York.
This act shall take effect immediately.
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