Assembly Bill A8095

2009-2010 Legislative Session

Clarifies the definition of an electronic newspaper or periodical for purposes of the sales tax exemption on newspapers and periodicals

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Archive: Last Bill Status - In Assembly Committee

  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2009-A8095 (ACTIVE) - Details

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

2009-A8095 (ACTIVE) - Summary

Clarifies the definition of an electronic newspaper or periodical for purposes of the sales tax exemption on newspapers and periodicals.

2009-A8095 (ACTIVE) - Bill Text download pdf 

                            
                    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

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