S T A T E O F N E W Y O R K
________________________________________________________________________
8095
2009-2010 Regular Sessions
I N A S S E M B L Y
May 4, 2009
___________
Introduced by M. of A. FARRELL -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend the tax law, in relation to sales tax on newspapers and
periodicals
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph 6 of subdivision (b) of section 1101 of the tax
law, as amended by chapter 498 of the laws of 1994, is amended to read
as follows:
(6) Tangible personal property. Corporeal personal property of any
nature. However, except for purposes of the tax imposed by subdivision
(b) of section eleven hundred five, such term shall not include gas,
electricity, refrigeration and steam. Such term shall also include pre-
written computer software, whether sold as part of a package, as a sepa-
rate component, or otherwise, and regardless of the medium by means of
which such software is conveyed to a purchaser. Such term shall also
include newspapers and periodicals where the vendor ships or delivers
[the entire edition or issue of the] A newspaper or periodical, with or
without the advertising included in the paper edition or issue, [but not
including anything, other than advertising, not in such paper edition or
issue,] to the purchaser by means of telephony or telegraphy or other
electronic media, but only where the amount of the sale price to such
purchaser of such newspaper or magazine or the subscription price, in
the case of a subscription to a newspaper or periodical, including any
charge by such vendor for shipping or delivery to the purchaser, is
separately stated to such purchaser.
S 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD11734-01-9