Senate Bill S485

2009-2010 Legislative Session

Relates to sales and compensating use taxes on certain machinery and equipment at a marine terminal facility located in a city with a population of one million or more

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations 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

Do you support this bill?

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.
Actions

2009-S485 (ACTIVE) - Details

See Assembly Version of this Bill:
A7474
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L

2009-S485 (ACTIVE) - Summary

Provides that certain machinery and equipment for use directly and predominantly in loading, unloading and handling cargo carried by commercial ships at a marine terminal facility located in a city with a population of one million or more which is exempt from state sales and compensating use taxes shall not be exempt from city sales taxes.

2009-S485 (ACTIVE) - Sponsor Memo

2009-S485 (ACTIVE) - Bill Text download pdf 

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                   485

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 7, 2009
                               ___________

Introduced  by  Sen.  LANZA  -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

AN ACT to amend the tax law, in relation to the imposition of sales  and
  compensating  use  taxes on machinery and equipment for use in loading
  cargo at marine terminal facilities in certain cities

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1. Paragraph 41 of subdivision (a) of section 1115 of the tax
law, as added by chapter 508 of the laws of 2005, is amended to read  as
follows:
  (41)  machinery  and  equipment  for use directly and predominantly in
loading, unloading and handling cargo  at  a  marine  terminal  facility
located  in a city with a population of one million or more which in two
thousand three, handled more than three hundred fifty  thousand  twenty-
foot  equivalent  units (TEUs). For the purpose of this section the term
twenty-foot equivalent unit (TEU) is used to express the relative number
of containers based on the equivalent length of a twenty-foot container;
PROVIDED THAT THE EXEMPTION PROVIDED BY THIS PARAGRAPH SHALL  NOT  APPLY
TO TAXES IMPOSED PURSUANT TO SECTION TWELVE HUNDRED TEN OF THIS CHAPTER.
  S 2. This act shall take effect immediately.




 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01681-01-9

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.