senate Bill S470

Authorizes the head of any correctional institution to charge taxes on sales of commissaries and canteens

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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

  • 05 / Jan / 2011
    • REFERRED TO CRIME VICTIMS, CRIME AND CORRECTION
  • 08 / Mar / 2011
    • REPORTED AND COMMITTED TO FINANCE
  • 04 / Jan / 2012
    • REFERRED TO CRIME VICTIMS, CRIME AND CORRECTION
  • 07 / Mar / 2012
    • REPORTED AND COMMITTED TO FINANCE
  • 12 / Jun / 2012
    • COMMITTEE DISCHARGED AND COMMITTED TO RULES
  • 12 / Jun / 2012
    • ORDERED TO THIRD READING CAL.1176
  • 12 / Jun / 2012
    • PASSED SENATE
  • 12 / Jun / 2012
    • DELIVERED TO ASSEMBLY
  • 12 / Jun / 2012
    • REFERRED TO CORRECTION

Summary

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.

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Bill Details

Versions:
S470
Legislative Cycle:
2011-2012
Current Committee:
Law Section:
Correction Law
Laws Affected:
Amd ยง26, Cor L
Versions Introduced in 2009-2010 Legislative Cycle:
S4894

Sponsor Memo

BILL NUMBER:S470

TITLE OF BILL:
An act
to amend the correction law, in relation to charging taxes on sales of
commissaries and canteens

PURPOSE:
This legislation would authorize the head of
any correctional institution to charge taxes on sales of commissaries
and canteens.

SUMMARY OF PROVISIONS:
Amends Section 26 of the
Correction Law, as amended by chapter 487 of the laws of 1994.

JUSTIFICATION:
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.

LEGISLATIVE HISTORY:
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

FISCAL IMPLICATIONS:
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.

EFFECTIVE DATE:
This act shall take effect immediately.

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

                                   470

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 5, 2011
                               ___________

Introduced  by Sen. NOZZOLIO -- read twice and ordered printed, and when
  printed to be committed to the Committee on Crime Victims,  Crime  and
  Correction

AN  ACT  to  amend  the correction law, in relation to charging taxes on
  sales of commissaries and canteens

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

  Section 1. Section 26 of the correction law, as amended by chapter 487
of the laws of 1994, is amended to read as follows:
  S 26. Establishment of commissaries or canteens in correctional insti-
tutions.   1. The commissioner may authorize the head of any institution
in the department to establish a commissary or a canteen in such  insti-
tution  for  the use and benefit of inmates.  The moneys received by the
head of the institution as profits from the sales of the  commissary  or
canteen  shall be deposited in a special fund to be known as the commis-
sary or canteen fund and such  funds  shall  be  used  for  the  general
purposes  of the institution subject to the provisions of section fifty-
three of the state finance law.
  2. ANY INSTITUTION AUTHORIZED  BY  THE  COMMISSIONER  TO  ESTABLISH  A
COMMISSARY  OR  CANTEEN  SHALL  ASSESS  THE  APPROPRIATE STATE AND LOCAL
SALES, USE AND EXCISE TAXES ON THE ITEMS  SOLD  AT  SUCH  COMMISSARY  OR
CANTEEN.
  S 2. This act shall take effect immediately.



 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01262-01-1

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