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

                                  6003

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                              March 3, 2011
                               ___________

Introduced by M. of A. BURLING, CALHOUN, KOLB, FINCH, HAWLEY, MONTESANO,
  D. MILLER,  ZEBROWSKI  --  Multi-Sponsored  by  --  M. of A. CASTELLI,
  DUPREY, FITZPATRICK, JOHNS, JORDAN, J. MILLER, RAIA, SPANO, THIELE  --
  read once and referred to the Committee on Ways and Means

AN  ACT  to  amend  the tax law, in relation to exempting certain senior
  citizen groups from payment of sales and compensating use taxes

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

  Section  1.  Subdivision (a) of section 1116 of the tax law is amended
by adding a new paragraph 10 to read as follows:
  (10) ANY DULY ORGANIZED CHAPTER OR LOCAL GROUP  PRIMARILY  ENGAGED  IN
THE  PROMOTION  OF  THE  INTERESTS  OF SENIOR CITIZENS, EDUCATING SENIOR
CITIZENS AND THE GENERAL PUBLIC  ABOUT  THE  AGING  PROCESS  AND  AIDING
RETIRED PERSONS IN THEIR SOCIAL, ECONOMIC AND INTELLECTUAL NEEDS:
  (A)  INCORPORATED  UNDER SECTION TWO HUNDRED ONE OF THE NOT-FOR-PROFIT
CORPORATION LAW; AND
  (B) ORGANIZED AND OPERATED FOR  AT  LEAST  ONE  YEAR  FOR  CHARITABLE,
EDUCATIONAL,  RELIGIOUS,  SCIENTIFIC,  LITERARY OR CULTURAL PURPOSES, OR
FOR THE PREVENTION OF CRUELTY TO CHILDREN OR ANIMALS; AND
  (C) NO PART OF THE NET EARNINGS OF WHICH INURES TO THE BENEFIT OF  ANY
PRIVATE SHAREHOLDER OR INDIVIDUAL; AND
  (D)  NO  SUBSTANTIAL  PART  OF  THE ACTIVITIES OF WHICH IS CARRYING ON
PROPAGANDA, OR OTHERWISE ATTEMPTING TO INFLUENCE LEGISLATION, AND  WHICH
DOES  NOT  PARTICIPATE  IN, OR INTERVENE IN (INCLUDING THE PUBLISHING OR
DISTRIBUTING OF STATEMENTS), ANY POLITICAL CAMPAIGN  ON  BEHALF  OF  ANY
CANDIDATE FOR PUBLIC OFFICE.
  S  2.  Subdivision  (b)  of section 1116 of the tax law, as amended by
chapter 888 of the laws of 1983, paragraph 1 as amended by section 1  of
part  KK-1  of chapter 57 of the laws of 2008, paragraph 5 as amended by
chapter 619 of the laws of 1995, paragraph 6 as added by  chapter  2  of

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03182-01-1

              

A. 6003                             2

the  laws of 1995 and paragraph 7 as added by chapter 387 of the laws of
1996, is amended to read as follows:
  (b) Nothing in this section shall exempt:
  (1)  (i)  retail  sales  of  tangible personal property by any shop or
store operated by an organization described in paragraph  [(4),  (5)  or
(6)]  FOUR,  FIVE,  SIX  OR TEN of subdivision (a) of this section; (ii)
sales, other than for resale, of services described in  subdivision  (b)
or  paragraph  five of subdivision (c) of section eleven hundred five of
this article by that organization, whether or not at a  shop  or  store;
(iii)  retail  sales of tangible personal property and sales, other than
for resale, of those services by that organization, made with  a  degree
of  regularity,  frequency,  and  continuity by remote means, such as by
telephone, the internet, mail order or otherwise; or (iv)  retail  sales
of tangible personal property by lease or rental by that organization as
lessor, whether or not at a shop or store;
  (2)  sales  of  food  or  drink in or by a restaurant, tavern or other
establishment operated by an organization described in  paragraph  [(1),
paragraph  (4),  paragraph (5) or paragraph (6)] ONE, FOUR, FIVE, SIX OR
TEN of subdivision (a) of this section, other than  sales  exempt  under
paragraph (ii) of subdivision (d) of section eleven hundred five OF THIS
ARTICLE,  from  the  taxes imposed hereunder, unless the purchaser is an
organization exempt under this section;
  (3) sales of the service of providing parking, garaging or storing for
motor vehicles by an organization described in paragraph [(4)  or  para-
graph  (5)] FOUR, FIVE OR TEN of subdivision (a) of this section operat-
ing a garage (other than a garage which is  part  of  premises  occupied
solely  as  a  private one or two family dwelling), parking lot or other
place of business engaged in providing parking, garaging or storing  for
motor vehicles; [or]
  (4) sales of tangible personal property or services by cooperative and
foreign  corporations doing business in this state pursuant to the rural
electric cooperative law, unless the purchaser is an organization exempt
under this section[.];
  (5) purchases of motor fuel or diesel motor fuel from the tax required
to be prepaid pursuant to section eleven hundred two of this article and
retail sales of motor fuel or diesel  motor  fuel  subject  to  the  tax
imposed  by  sections eleven hundred five and eleven hundred ten of this
article, except that purchases of such fuel by an organization described
in paragraph one or two of subdivision (a) of this section for  its  own
use  or  consumption,  purchases of motor fuel by a hospital included in
the organizations described in paragraph four of  such  subdivision  for
its  own  use  and consumption, purchases of motor fuel and diesel motor
fuel by a fire company or fire department, as defined in  section  three
of  the  volunteer  firefighters'  benefit  law or a voluntary ambulance
service, as defined in section three thousand one of the  public  health
law,  for  such department, company or service's own use and consumption
for use in firefighting vehicles, apparatus or equipment,  or  emergency
rescue or first aid response vehicles, apparatus or equipment, owned and
operated by such department, company or service if such company, depart-
ment  or  service  qualifies  as  an exempt organization pursuant to the
provisions of paragraph four of subdivision  (a)  of  this  section  and
purchases of diesel motor fuel by an organization described in paragraph
four  of  such subdivision for its own heating use and consumption shall
be exempt from such tax required to be prepaid and from retail sales and
use taxes on such fuel[.];

A. 6003                             3

  (6) purchases of cigarettes from the tax required to be prepaid pursu-
ant to section eleven hundred three of  this  article,  except  that  no
prepayment  of  tax  shall be required on sales of cigarettes sold under
such circumstances that this state is without power to impose  such  tax
or sold to the United States or sold to or by a voluntary unincorporated
organization  of the armed forces of the United States operating a place
for sale of goods pursuant to regulations promulgated by the appropriate
executive agency of the United States, to the extent  provided  in  such
regulations  and  written policy statements of such agency applicable to
such sales[.]; OR
  (7) rent received by a hotel operated  by  a  college  or  university,
where  such  hotel  offers  one hundred or more rooms for occupancy, and
where the individual paying said rent is not doing business on behalf of
any organization exempted pursuant to subdivision (a) of this section.
  S 3. Paragraph 1 of subdivision (d) of section 1116 of the tax law, as
amended by chapter 319 of the laws of 1974, subparagraph (A) as  amended
by chapter 530 of the laws of 1976, is amended to read as follows:
  (1) Except as provided in paragraph [(2)] TWO of this subdivision, any
admissions all of the proceeds of which inure exclusively to the benefit
of  the following organizations shall not be subject to any of the taxes
imposed under subdivision (f) of section eleven  hundred  five  OF  THIS
ARTICLE:
  (A)  an  organization  described  in paragraph [(4), (5) or (6)] FOUR,
FIVE, SIX OR TEN of subdivision (a) of this section;
  (B) a society or organization conducted for the sole purpose of  main-
taining  symphony orchestras or operas and receiving substantial support
from voluntary contributions; or
  (C) national guard organizations; or
  (D) a police or fire department of  a  political  subdivision  of  the
state,  or  a  voluntary  fire or ambulance company, or exclusively to a
retirement, pension or disability fund for the sole benefit  of  members
of  a  police  or  fire  department  or  to a fund for the heirs of such
members.
  S 4. This act shall  take  effect  on  the  first  of  September  next
succeeding the date on which it shall have become a law.