S T A T E O F N E W Y O R K
________________________________________________________________________
4764
2009-2010 Regular Sessions
I N A S S E M B L Y
February 6, 2009
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Introduced by M. of A. MORELLE, SCHIMMINGER, COOK -- Multi-Sponsored by
-- M. of A. DESTITO, McENENY, PHEFFER, J. RIVERA, TOWNS -- read once
and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to a sales tax exemption for
printed promotional materials
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph 4 of subdivision (n) of section 1115 of the tax
law, as added by chapter 309 of the laws of 1996, is amended to read as
follows:
(4) Notwithstanding any contrary provisions of paragraph one of this
subdivision, promotional materials which are printed materials and
promotional materials upon which services described in paragraph two of
subdivision (c) of section eleven hundred five OF THIS ARTICLE have been
directly performed shall be exempt from tax under this article where the
purchaser of such promotional materials mails or ships such promotional
materials, or causes such promotional materials to be mailed or shipped,
to its customers or prospective customers, without charge to such
customers or prospective customers, by means of a common carrier, United
States postal service, A BROCHURE DISTRIBUTION COMPANY, THROUGH TRADE
SHOW DISTRIBUTION, or like delivery service OR IF SUCH PROMOTIONAL MATE-
RIALS ARE DISTRIBUTED DIRECTLY TO THE CONSUMER.
S 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD08452-01-9