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Assembly Bill A5253B

2009-2010 Legislative Session

Provides that for the purposes of sales and use tax collection, "persons required to collect tax" shall not include a member of a partnership or llc

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Archive: Last Bill Status - In Assembly Committee

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Bill Amendments

2009-A5253 - Details

See Senate Version of this Bill:
S2409
Current Committee:
Assembly Rules
Law Section:
Tax Law
Laws Affected:
Amd §1131, Tax L
Versions Introduced in Other Legislative Sessions:
2011-2012: A3824, S3520
2013-2014: A33
2015-2016: A1983
2017-2018: A1078

2009-A5253 - Summary

Provides that for the purposes of sales and compensating use tax collection, "persons required to collect tax" and "person required to collect any tax imposed by this article" shall not include any member of a partnership or limited liability company.

2009-A5253 - Bill Text download pdf 

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

                                  5253

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                            February 11, 2009
                               ___________

Introduced  by M. of A. FARRELL -- read once and referred to the Commit-
  tee on Ways and Means

AN ACT to amend the tax law, in relation to the definition  of  "persons
  required  to  collect  tax"  and  "person  required to collect any tax
  imposed by this article" for the purposes of the collection  of  sales
  and compensating use taxes

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

  Section 1. Subdivision 1 of section 1131 of the tax law, as amended by
chapter 576 of the laws of 1994, is amended to read as follows:
  (1) "Persons required to collect tax" or "person required  to  collect
any tax imposed by this article" shall include: every vendor of tangible
personal property or services; every recipient of amusement charges; and
every  operator  of a hotel. Said terms shall also include any [officer,
director or employee of a corporation or of a dissolved corporation, any
employee of a partnership, any employee or manager of a limited  liabil-
ity company, or any employee of an individual proprietorship who as such
officer,  director,  employee or manager is under a duty to act for such
corporation,  partnership,  limited  liability  company  or   individual
proprietorship  in  complying  with any requirement of this article; and
any member  of  a  partnership  or  limited  liability  company]  PERSON
REQUIRED  TO  COLLECT,  TRUTHFULLY  ACCOUNT  FOR,  AND  PAY OVER THE TAX
IMPOSED BY THIS ARTICLE WHO WILLFULLY  FAILS  TO  COLLECT  SUCH  TAX  OR
TRUTHFULLY  ACCOUNT  FOR  AND PAY OVER SUCH TAX OR WILLFULLY ATTEMPTS IN
ANY MANNER TO EVADE OR DEFEAT THE TAX OR THE PAYMENT THEREOF.  Provided,
however, that any person who is a vendor solely by reason of clause  (D)
or  (E)  of subparagraph (i) of paragraph [(8)] EIGHT of subdivision (b)
of section eleven hundred one OF THIS ARTICLE shall  not  be  a  "person
required  to  collect any tax imposed by this article" until twenty days
after the date by which such person is required to file a certificate of
registration pursuant to section  eleven  hundred  thirty-four  OF  THIS
PART.
  S 2. This act shall take effect immediately.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

co-Sponsors

2009-A5253A - Details

See Senate Version of this Bill:
S2409
Current Committee:
Assembly Rules
Law Section:
Tax Law
Laws Affected:
Amd §1131, Tax L
Versions Introduced in Other Legislative Sessions:
2011-2012: A3824, S3520
2013-2014: A33
2015-2016: A1983
2017-2018: A1078

2009-A5253A - Summary

Provides that for the purposes of sales and compensating use tax collection, "persons required to collect tax" and "person required to collect any tax imposed by this article" shall not include any member of a partnership or limited liability company.

2009-A5253A - Sponsor Memo

2009-A5253A - Bill Text download pdf 

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

                                 5253--A

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                            February 11, 2009
                               ___________

Introduced  by M. of A. FARRELL -- read once and referred to the Commit-
  tee 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 the definition  of  "persons
  required  to  collect  tax"  and  "person  required to collect any tax
  imposed by this article" for the purposes of the collection  of  sales
  and compensating use taxes

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

  Section 1. Subdivision 1 of section 1131 of the tax law, as amended by
chapter 576 of the laws of 1994, is amended to read as follows:
  (1) "Persons required to collect tax" or "person required  to  collect
any tax imposed by this article" shall include: every vendor of tangible
personal property or services; every recipient of amusement charges; and
every  operator  of  a hotel. Said terms shall also include any officer,
director or employee of a corporation or of a dissolved corporation, any
employee of a partnership, any employee or manager of a limited  liabil-
ity company, or any employee of an individual proprietorship who as such
officer,  director,  employee or manager is under a duty to act for such
corporation,  partnership,  limited  liability  company  or   individual
proprietorship  in  complying with any requirement of this article[; and
any member of a partnership or limited liability  company].    Provided,
however,  that any person who is a vendor solely by reason of clause (D)
or (E) of subparagraph (i) of paragraph [(8)] EIGHT of  subdivision  (b)
of  section  eleven  hundred  one OF THIS ARTICLE shall not be a "person
required to collect any tax imposed by this article" until  twenty  days
after the date by which such person is required to file a certificate of
registration  pursuant  to  section  eleven  hundred thirty-four OF THIS
PART.
  S 2. This act shall take effect immediately.

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

co-Sponsors

2009-A5253B (ACTIVE) - Details

See Senate Version of this Bill:
S2409
Current Committee:
Assembly Rules
Law Section:
Tax Law
Laws Affected:
Amd §1131, Tax L
Versions Introduced in Other Legislative Sessions:
2011-2012: A3824, S3520
2013-2014: A33
2015-2016: A1983
2017-2018: A1078

2009-A5253B (ACTIVE) - Summary

Provides that for the purposes of sales and compensating use tax collection, "persons required to collect tax" and "person required to collect any tax imposed by this article" shall not include any member of a partnership or limited liability company.

2009-A5253B (ACTIVE) - Bill Text download pdf 

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

                                 5253--B

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                            February 11, 2009
                               ___________

Introduced  by  M.  of  A.  FARRELL,  MORELLE,  REILLY  -- 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 -- again reported from said  commit-
  tee  with  amendments, ordered reprinted as amended and recommitted to
  said committee

AN ACT to amend the tax law, in relation to the definition  of  "persons
  required  to  collect  tax"  and  "person  required to collect any tax
  imposed by this article" for the purposes of the collection  of  sales
  and compensating use taxes

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

  Section 1. Subdivision 1 of section 1131 of the tax law, as amended by
chapter 576 of the laws of 1994, is amended to read as follows:
  (1) "Persons required to collect tax" or "person required  to  collect
any tax imposed by this article" shall include: every vendor of tangible
personal property or services; every recipient of amusement charges; and
every  operator  of a hotel. Said terms shall also include any [officer,
director or employee of a corporation or of a dissolved corporation, any
employee of a partnership, any employee or manager of a limited  liabil-
ity company, or any employee of an individual proprietorship who as such
officer,  director,  employee or manager is under a duty to act for such
corporation,  partnership,  limited  liability  company  or   individual
proprietorship  in  complying with any requirement of this article[; and
any member  of  a  partnership  or  limited  liability  company]  PERSON
REQUIRED  TO  COLLECT,  TRUTHFULLY  ACCOUNT  FOR,  AND  PAY OVER THE TAX
IMPOSED BY THIS ARTICLE WHO WILLFULLY  FAILS  TO  COLLECT  SUCH  TAX  OR
TRUTHFULLY  ACCOUNT  FOR  AND PAY OVER SUCH TAX OR WILLFULLY ATTEMPTS IN
ANY MANNER TO EVADE OR DEFEAT THE TAX OR THE PAYMENT THEREOF.  Provided,
however, that any person who is a vendor solely by reason of clause  (D)

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09020-04-0

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