senate Bill S232

2009-2010 Legislative Session

Exempts factory-built home shells delivered to residential real property sites from the tax on sales and the compensating use tax

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Archive: Last Bill Status - In Committee


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

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 06, 2010 referred to investigations and government operations
Jan 07, 2009 referred to investigations and government operations

S232 - Bill Details

See Assembly Version of this Bill:
A346
Current Committee:
Law Section:
Tax Law

S232 - Bill Texts

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BILL NUMBER: S232

TITLE OF BILL :
An act to amend the tax law, in relation to exemption of factory-built
home shells from the tax on sales and the compensating use tax


PURPOSE :
This bill exempts factory-built home shells delivered to residential
real property sites from the tax on sales and the compensating use
tax.

SUMMARY OF PROVISIONS :
Subdivision (a) of section 1115 of the tax law is amended by adding a
new paragraph 41.

JUSTIFICATION :
The factory built home shell business is an integral component of the
economy of this state. New home construction fosters economic
development throughout the state. This bill's intention is to exempt
factory built home shells delivered to residential building sites in
order to promote development.

LEGISLATIVE HISTORY :
S.151, 2007-08; S.582,2005-06; S.915-A; 2003-04.

FISCAL IMPLICATIONS :
None noted.

EFFECTIVE DATE :
This Act shall take effect on the first of March next succeeding the
date on which it shall have become a law and shall apply to sale~ made
or uses occurring on or after such date although made or occurring
under a prior contract; provided, that the commissioner of taxation
and finance shall be authorized on and after the date this act shall
have become a law to adopt rules and regulations and issue any
procedures, forms or instructions necessary for the timely
implementation of this act on its effective date.
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