senate Bill S3402

Amended

Exempts certain veterans service organizations from taxes on the sales of beer, wine and soda

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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

  • 01 / Feb / 2013
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 08 / Jan / 2014
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 21 / Feb / 2014
    • AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 21 / Feb / 2014
    • PRINT NUMBER 3402A

Summary

Exempts certain veterans service organizations from taxes on the sales of beer, wine and soda.

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Bill Details

See Assembly Version of this Bill:
A1797
Versions:
S3402
S3402A
Legislative Cycle:
2013-2014
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd ยง1115, Tax L
Versions Introduced in 2011-2012 Legislative Cycle:
S6951, A10154

Sponsor Memo

BILL NUMBER:S3402

TITLE OF BILL: An act to amend the tax law, in relation to exempting
certain veterans service organizations from taxes on the sales of beer,
wine and soda

PURPOSE; To provide for the exemption of sales tax on beer, wine and
soda for veterans service organizations such as American Legions and VFW
posts.

SUMMARY OF PROVISIONS: Amends Subdivision A of section 1115 of the tax
law by adding a new paragraph 1-a to exempt veterans service organiza-
tions chartered by the United States congress pursuant to 38 use 6902
from paying or charging sales taxes on beer, wine and soda.

EXISTING LAW: Veterans Service Organizations currently pay and charge
taxes on beer, wine and soda that is Served within these organizations.

JUSTIFICATION: Veteran's organizations such as American Legions and VFW
posts provide a variety of much needed services to our veterans. They
serve as a resource for various for non-profit and government services
as well as a brotherhood and support system for veterans in their commu-
nities. These organizations who provide this invaluable service often
operate on shoestring budgets. Veterans are our heroes who have sacri-
ficed their lives to defend our freedom and our liberty. Exempting
these organizations from sales taxes on beverages is a concrete way to
thank them for their service by alleviating the financial hardship of
paying these sales taxes.

LEGISLATIVE HISTORY: S. 6951 - Referred to Investigations and Govern-
ment Operations

FISCAL IMPLICATIONS: None.

LOCAL FISCAL IMPLICATIONS: None.

EFFECTIVE DATE: January 1, 2014

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

                                  3402

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            February 1, 2013
                               ___________

Introduced  by  Sen. ADDABBO -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

AN ACT to amend the tax law, in relation to exempting  certain  veterans
  service organizations from taxes on the sales of beer, wine and soda

  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 1-a to read as follows:
  (1-A) BEER, WINE AND SODA PURCHASED OR SOLD BY VETERANS SERVICE ORGAN-
IZATIONS. FOR THE PURPOSES OF THIS PARAGRAPH, THE TERM "VETERANS SERVICE
ORGANIZATIONS"  SHALL  MEAN  VETERANS SERVICE ORGANIZATIONS CHARTERED BY
THE UNITED STATES CONGRESS PURSUANT TO 38 USC 5902.
  S 2. This act shall take effect January 1, 2014.






 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00363-01-3

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