S T A T E O F N E W Y O R K
________________________________________________________________________
S. 1033 A. 2955
2009-2010 Regular Sessions
S E N A T E - A S S E M B L Y
January 22, 2009
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IN SENATE -- Introduced by Sens. LAVALLE, ALESI, FLANAGAN, GOLDEN,
LARKIN, MAZIARZ, ONORATO, SAMPSON, SEWARD, VOLKER -- read twice and
ordered printed, and when printed to be committed to the Committee on
Investigations and Government Operations
IN ASSEMBLY -- Introduced by M. of A. CUSICK, PHEFFER, SCHIMMINGER --
Multi-Sponsored by -- M. of A. ABBATE, McENENY, SWEENEY -- read once
and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to an exemption from the impo-
sition of sales tax for the purchase of military service flags, pris-
oner of war flags and blue star banners
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision (a) of section 1115 of the tax law is amended
by adding a new paragraph 11-b to read as follows:
(11-B) MILITARY SERVICE FLAGS, PRISONER OF WAR FLAGS AND BLUE STAR
BANNERS.
S 2. This act shall take effect December 1, 2009 and shall apply to
sales made or uses occurring on or after such date although made or
occurring under a prior contract; provided, that the commissioner of
taxation and finance shall be authorized on and after the date this act
shall have become a law to adopt and amend any rules or regulations and
issue any procedure, forms or instructions necessary to implement this
act on its effective date.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01797-01-9