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Assembly Bill A1774

2009-2010 Legislative Session

Relates to the classification of items installed in the construction of a self-storage facility as capital improvements for sales and use tax purposes

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Archive: Last Bill Status - In Assembly Committee

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2009-A1774 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd ยง1101, Tax L

2009-A1774 (ACTIVE) - Summary

Relates to the classification of items installed in the construction of a self-storage facility as capital improvements for sales and use tax purposes; provides that partitions, side panels, gates, doors, door frames and other fixtures installed in the new construction of a self-storage facility or in a new addition to or a total reconstruction of an existing self-storage facility shall be considered an addition or capital improvement to real property, property or land.

2009-A1774 (ACTIVE) - Bill Text download pdf 

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

                                  1774

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                            January 12, 2009
                               ___________

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

AN ACT to amend the tax law, in relation to classifying items  installed
  in the construction of a self-storage facility as capital improvements
  for sales and use tax purposes

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

  Section 1. Paragraph 9 of subdivision (b) of section 1101 of  the  tax
law is amended by adding a new subparagraph (iv) to read as follows:
  (IV)  NOTWITHSTANDING THE PROVISIONS OF SUBPARAGRAPH (I) OF THIS PARA-
GRAPH, PARTITIONS, SIDE PANELS, GATES,  DOORS,  DOOR  FRAMES  AND  OTHER
FIXTURES  INSTALLED IN NEW CONSTRUCTION OF A SELF-STORAGE FACILITY OR IN
A NEW ADDITION TO OR A TOTAL RECONSTRUCTION OF AN EXISTING  SELF-STORAGE
FACILITY  SHALL  CONSTITUTE  AN  ADDITION OR CAPITAL IMPROVEMENT TO REAL
PROPERTY, PROPERTY OR LAND.
  S 2. This act shall take effect immediately and  shall  apply  to  all
open  periods as well as all periods beginning before the effective date
of this act for which a notice of determination has been issued but with
respect to which no final determination or final decision has been made.





 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04183-01-9

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