S T A T E O F N E W Y O R K
________________________________________________________________________
6387
2009-2010 Regular Sessions
I N A S S E M B L Y
March 3, 2009
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Introduced by M. of A. FIELDS, JAFFEE, RAIA, ERRIGO -- Multi-Sponsored
by -- M. of A. CALHOUN, CROUCH, DelMONTE, McKEVITT, SWEENEY, WEISEN-
BERG -- read once and referred to the Committee on Ways and Means
AN ACT relating to providing grants to counties to aid in the enforce-
ment and collection of sales taxes; and making an appropriation there-
for
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. The commissioner of taxation and finance shall develop and
implement a grant program to provide financial assistance to aid coun-
ties in the enforcement and collection of sales taxes under articles 28
and 29 of the tax law. Grants shall be provided at the discretion of the
commissioner of taxation and finance, upon application by the governing
body of such county, on forms prescribed by such commissioner. Such
moneys shall be used by counties to improve and assist collection of
sales and compensating use taxes in businesses where such collection and
enforcement is difficult, especially businesses in which many sales
transactions are paid for by customers in cash.
S 2. The sum of five million dollars ($5,000,000), or so much thereof
as may be necessary, is hereby appropriated to the department of taxa-
tion and finance out of any moneys in the state treasury in the general
fund to the credit of the state purposes account, not otherwise appro-
priated and made immediately available to provide grants to counties to
improve and assist collection of sales and compensating use taxes pursu-
ant to section one of this act. Such moneys shall be payable on the
audit and warrant of the comptroller on vouchers certified or approved
by the commissioner of taxation and finance in the manner prescribed by
law.
S 3. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD09363-01-9