Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Mar 16, 2010 |
reported and committed to finance |
Jan 06, 2010 |
referred to investigations and government operations |
Jun 12, 2009 |
referred to rules |
Senate Bill S5852
2009-2010 Legislative Session
Sponsored By
(D) 11th Senate District
Archive: Last Bill Status - In Senate Committee Finance 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
Actions
Votes
2009-S5852 (ACTIVE) - Details
- Current Committee:
- Senate Finance
- Law Section:
- Tax Law
- Laws Affected:
- Amd §§1101 & 1115, Tax L
2009-S5852 (ACTIVE) - Sponsor Memo
BILL NUMBER: S5852 TITLE OF BILL : An act to amend the tax law, in relation to removing college textbooks from the tax on certain internet providers that use websites for the sale of tangible personal property PURPOSE : To remove college textbooks from the requirement that certain online stores collect sales tax on tangible property purchased by state residents. SUMMARY OF PROVISIONS : Section 1 amends subparagraph (vi) of paragraph 8 of subdivision (b) of section 1101 of the tax law to remove textbooks from qualifying as tangible property for the purposes of the subparagraph that orders certain online stores to collect sales tax on tangible property sold via the internet. Section 2 amends the opening paragraph of paragraph 34 of subdivision (a) of section 1115 of the tax law to establish that a college student has to show a valid student identification card to be eligible for tax
2009-S5852 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 5852 2009-2010 Regular Sessions I N S E N A T E June 11, 2009 ___________ Introduced by Sen. STAVISKY -- (at request of the State Comptroller) -- read twice and ordered printed, and when printed to be committed to the Committee on Rules AN ACT to amend the tax law, in relation to removing college textbooks from the tax on certain internet providers that use websites for the sale of tangible personal property THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subparagraph (vi) of paragraph 8 of subdivision (b) of section 1101 of the tax law, as added by section 1 of part OO-1 of chap- ter 57 of the laws of 2008, is amended to read as follows: (vi) For purposes of subclause (I) of clause (C) of subparagraph (i) of this paragraph, a person making sales of tangible personal property or services taxable under this article ("seller") shall be presumed to be soliciting business through an independent contractor or other repre- sentative if the seller enters into an agreement with a resident of this state under which the resident, for a commission or other consideration, directly or indirectly refers potential customers, whether by a link on an internet website or otherwise, to the seller, if the cumulative gross receipts from sales by the seller to customers in the state who are referred to the seller by all residents with this type of an agreement with the seller is in excess of ten thousand dollars during the preced- ing four quarterly periods ending on the last day of February, May, August, and November. This presumption may be rebutted by proof that the resident with whom the seller has an agreement did not engage in any solicitation in the state on behalf of the seller that would satisfy the nexus requirement of the United States constitution during the four quarterly periods in question. Nothing in this subparagraph shall be construed to narrow the scope of the terms independent contractor or other representative for purposes of subclause (I) of clause (C) of subparagraph (i) of this paragraph. FOR THE PURPOSES OF THIS SUBPARA- EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD11234-01-9
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