Do you support this bill?

Assembly Bill A3692

2009-2010 Legislative Session

Provides that issuers of debit and credit cards shall pay sales and use taxes directly to the commissioner of taxation and finance

download bill text pdf

Sponsored By

Archive: Last Bill Status - Stricken

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.

Actions

2009-A3692 (ACTIVE) - Details

Law Section:
Tax Law
Laws Affected:
Add ยง1168, Tax L
Versions Introduced in Other Legislative Sessions:
2011-2012: A156
2013-2014: A157
2015-2016: A5908

2009-A3692 (ACTIVE) - Summary

Provides that issuers of debit and credit cards shall pay sales and use taxes directly to the state tax commission.

2009-A3692 (ACTIVE) - Bill Text download pdf 

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

                                  3692

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                            January 28, 2009
                               ___________

Introduced by M. of A. DIAZ, J. RIVERA, FIELDS, ALFANO, CLARK, ESPAILLAT
  -- Multi-Sponsored by -- M. of A. GABRYSZAK, V. LOPEZ, SCHIMEL -- read
  once and referred to the Committee on Ways and Means

AN  ACT to amend the tax law, in relation to requiring issuers of credit
  cards and debit cards to pay and collect sales and use taxes  and  pay
  such taxes to the commissioner of taxation and finance

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

  Section 1. The tax law is amended by adding a new section 1168 to read
as follows:
  S 1168. COLLECTION AND PAYMENT OF TAXES BY ISSUERS OF CREDIT CARDS AND
DEBIT CARDS. (A) NOTWITHSTANDING ANY LAW,  RULE  OR  REGULATION  TO  THE
CONTRARY,  AN  ISSUER  OF  CREDIT  CARDS  OR  DEBIT CARDS, AS DEFINED IN
SECTION FIVE HUNDRED ELEVEN OF THE GENERAL BUSINESS LAW,  SHALL  COLLECT
AND  PAY  TAXES IMPOSED BY ARTICLES TWENTY-EIGHT AND TWENTY-NINE OF THIS
CHAPTER, AND SHALL BE SUBJECT TO ALL PROVISIONS OF SUCH  ARTICLES  AS  A
PERSON REQUIRED TO COLLECT TAX, AS DEFINED IN SUBDIVISION ONE OF SECTION
ELEVEN  HUNDRED THIRTY-ONE OF THIS CHAPTER ON ALL TRANSACTIONS CONDUCTED
WITH A CREDIT OR DEBIT CARD OF THE ISSUER, PROVIDED,  HOWEVER,  NOTWITH-
STANDING  ANY  LAW, RULE OR REGULATION TO THE CONTRARY, SUCH TAXES SHALL
BE PAID DIRECTLY TO THE COMMISSIONER BY THE ISSUER.
  (B) NOTWITHSTANDING ANY LAW, RULE OR REGULATION TO  THE  CONTRARY,  ON
ANY  TRANSACTION  CONDUCTED  WITH  A DEBIT OR CREDIT CARD OF THE ISSUER,
WHEREIN THE ISSUER IS REQUIRED TO COLLECT  AND  PAY  TAXES  PURSUANT  TO
SUBDIVISION (A) OF THIS SECTION, THE VENDOR OF TANGIBLE PERSONAL PROPER-
TY OR SERVICES INVOLVED IN SAID TRANSACTION SHALL NOT BE REQUIRED TO PAY
AND  COLLECT  TAXES PURSUANT TO ARTICLES TWENTY-EIGHT AND TWENTY-NINE OF
THIS CHAPTER.
  S 2. This act shall take effect on the first of October next  succeed-
ing  the date on which it shall have become a law, except that any rules
and regulations necessary for the timely implementation of this  act  on
its effective date shall be promulgated on or before such date.

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

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.