S T A T E O F N E W Y O R K
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4894
2009-2010 Regular Sessions
I N S E N A T E
April 27, 2009
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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.
LBD00672-01-9