senate Bill S3547B

2011-2012 Legislative Session

Relates to taxpayer relief on cell phone taxes

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Archive: Last Bill Status - In Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 23, 2012 print number 3547b
amend and recommit to investigations and government operations
Jan 04, 2012 referred to investigations and government operations
Mar 18, 2011 print number 3547a
amend (t) and recommit to investigations and government operations
Feb 25, 2011 referred to investigations and government operations

Bill Amendments

Original
A
B (Active)
Original
A
B (Active)

S3547 - Bill Details

See Assembly Version of this Bill:
A10430
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §§1109, 1115 & 1210, Tax L
Versions Introduced in 2009-2010 Legislative Session:
S485

S3547 - Bill Texts

view summary

Removes the state sales tax on wireless telephone services and provides for a local option of imposing such taxes.

view sponsor memo
BILL NUMBER:S3547

TITLE OF BILL:
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

PURPOSE:
To insure that the New York State sales tax exemption provided by
Chapter 508 of the Laws of 2005 not apply to future New York City local
sales and use taxes.

SUMMARY OF PROVISIONS:
This legislation amends paragraph 41 of subdivision (a) of §1115 of the
tax law by adding provided that the exemption provided by this paragraph
shall not apply to taxes imposed pursuant to section twelve hundred ten
of this chapter.

JUSTIFICATION:
This legislation guarantees that the original intent of Chapter 508 of
the Laws of 2005, which was to exempt only the State portion of the
sales tax for machinery and equipment.

LEGISLATIVE HISTORY:
2010: S.485 Referred to Investigations/A,7474 - Referred to Ways & Means
2009: S.485 Referred to Investigations/A.7474 - Referred to Ways & Means
2008: S.5606 Referred to Investigations/A.8385 - Referred to Ways & Means
2007: S.5606 Referred to Investigations/A.8385 - Referred to Ways & Means
2006: S.5962 Referred to Rules
2005: S.5962 Referred to Rules

FISCAL IMPLICATIONS:
None.

EFFECTIVE DATE:
This act shall take effect immediately.

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

                                  3547

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                            February 25, 2011
                               ___________

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.
                                                           LBD01964-01-1

S3547A - Bill Details

See Assembly Version of this Bill:
A10430
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §§1109, 1115 & 1210, Tax L
Versions Introduced in 2009-2010 Legislative Session:
S485

S3547A - Bill Texts

view summary

Removes the state sales tax on wireless telephone services and provides for a local option of imposing such taxes.

view sponsor memo
BILL NUMBER:S3547A

TITLE OF BILL:
An act
to amend the tax law, in relation to taxpayer relief on cell phone
taxes

PURPOSE:
Removes the state sales tax on wireless telephone services and
provides for a local option of imposing such taxes.

SUMMARY OF PROVISIONS:
Eliminates the state sales tax on wireless telephone services and also
allows local governments the option of exempting such services.

JUSTIFICATION:
This bill eliminates the state sales tax on wireless telephone
services while allowing localities the option of also eliminating
their local tax by home rule request to the Department of Taxation and
Finance. If the federal, state and local taxes on wireless services
are combined, the total comes to 21.71%. New York State has the
highest tax for cell phone use in the nation. The national average
is 14.32%. New Yorkers are simply overtaxed. Not only do we have the
highest cell phone tax in the country, we also have the highest
property taxes as well. It is time legislation is passed to help the
state of New York and reduce the amount of taxation. This proposal
would place New York at the national average for cell phone taxes.

LEGISLATIVE HISTORY:
2010: S.608 Referred to Investigations/A.2431 Referred to Ways & Means
2009: S.608 Referred to Investigations/A.2431 Referred to Ways & Means
2008: S.6033 Referred to Rules/A.8870 Referred to Ways & Means
2007: S.6033 Referred to Investigations/A.8870 Referred to Ways & Means

FISCAL IMPLICATIONS:
Undetermined.

EFFECTIVE DATE:
This act shall take effect immediately; provided however, that section
one and section two of this act shall take effect March 1, 2012.

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

                                 3547--A

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                            February 25, 2011
                               ___________

Introduced  by  Sen.  LANZA  -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment  Operations  --  committee  discharged,  bill  amended,   ordered
  reprinted as amended and recommitted to said committee

AN  ACT  to  amend  the  tax law, in relation to taxpayer relief on cell
  phone taxes

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

  Section  1.  Section  1109  of  the tax law is amended by adding a new
subdivision (i) to read as follows:
  (I) THE EXEMPTION CONTAINED IN  SUBDIVISION  (CC)  OF  SECTION  ELEVEN
HUNDRED FIFTEEN OF THIS ARTICLE SHALL NOT APPLY.
  S  2.  Subdivision  (cc)  of  section 1115 of the tax law, as added by
section 11 of part S of chapter 85 of the laws of 2002,  is  amended  to
read as follows:
  (cc)  Notwithstanding  any  other  provision  of  law to the contrary,
receipts from the sale of mobile telecommunications service [by  a  home
service provider] shall be exempt from the taxes imposed by subparagraph
(B)  of  paragraph  one  and paragraph two of subdivision (b) of section
eleven hundred five of this article [if  the  mobile  telecommunications
customer's  place of primary use is within a taxing jurisdiction outside
this state].
  S 3. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
amended by section 3 of part GG of chapter 57 of the laws  of  2010,  is
amended to read as follows:
  (1) Either, all of the taxes described in article twenty-eight of this
chapter,  at  the same uniform rate, as to which taxes all provisions of
the local laws, ordinances or resolutions imposing such taxes  shall  be
identical,  except as to rate and except as otherwise provided, with the
corresponding provisions in such  article  twenty-eight,  including  the
definition  and  exemption  provisions  of  such  article, so far as the

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01964-02-1

S. 3547--A                          2

provisions of such article twenty-eight can be made  applicable  to  the
taxes  imposed  by  such  city  or  county and with such limitations and
special provisions as are set forth in this article. The  taxes  author-
ized  under  this  subdivision  may  not  be imposed by a city or county
unless the local law, ordinance or resolution imposes such taxes  so  as
to  include  all  portions  and all types of receipts, charges or rents,
subject to state tax under  sections  eleven  hundred  five  and  eleven
hundred ten of this chapter, except as otherwise provided. (i) Any local
law,  ordinance  or  resolution  enacted  by  any  city of less than one
million or by any county or school district, imposing the taxes  author-
ized by this subdivision, shall, notwithstanding any provision of law to
the  contrary,  exclude from the operation of such local taxes all sales
of tangible personal  property  for  use  or  consumption  directly  and
predominantly  in  the  production  of  tangible personal property, gas,
electricity, refrigeration or steam, for sale, by  manufacturing,  proc-
essing,  generating,  assembly,  refining, mining or extracting; and all
sales of tangible personal property for use or consumption predominantly
either in the production of tangible personal  property,  for  sale,  by
farming  or  in  a commercial horse boarding operation, or in both; and,
unless such city, county or school district elects otherwise, shall omit
the provision for credit or refund contained in clause six  of  subdivi-
sion  (a)  or subdivision (d) of section eleven hundred nineteen of this
chapter. (ii) Any local law, ordinance  or  resolution  enacted  by  any
city,  county  or school district, imposing the taxes authorized by this
subdivision, shall omit the residential solar energy  systems  equipment
exemption provided for in subdivision (ee) and the clothing and footwear
exemption  provided  for  in paragraph thirty of subdivision (a) AND THE
MOBILE TELECOMMUNICATIONS SERVICE EXEMPTION PROVIDED FOR IN  SUBDIVISION
(CC),  of  section  eleven  hundred fifteen of this chapter, unless such
city, county or school district elects otherwise as to either such resi-
dential solar energy systems equipment exemption or  such  clothing  and
footwear exemption OR SUCH TELECOMMUNICATIONS SERVICE EXEMPTION.
  S  4.  Section 1210 of the tax law is amended by adding a new subdivi-
sion (p) to read as follows:
  (P) NOTWITHSTANDING ANY OTHER PROVISION OF STATE OR LOCAL  LAW,  ORDI-
NANCE OR RESOLUTION TO THE CONTRARY:
  (1)  ANY CITY, COUNTY OR SCHOOL DISTRICT, ACTING THROUGH ITS GOVERNING
BODY, IS HEREBY AUTHORIZED AND EMPOWERED TO ELECT TO  PROVIDE  THE  SAME
EXEMPTIONS  FROM  SUCH  TAXES  AS  THE MOBILE TELECOMMUNICATIONS SERVICE
EXEMPTION FROM STATE SALES  AND  COMPENSATING  USE  TAXES  DESCRIBED  IN
SUBDIVISION  (CC)  OF  SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER BY
ENACTING A RESOLUTION IN THE FORM SET FORTH IN  PARAGRAPH  TWO  OF  THIS
SUBDIVISION;  ANY CITY HAVING A POPULATION OF ONE MILLION OR MORE WHERE-
UPON, UPON COMPLIANCE WITH THE PROVISIONS OF SUBDIVISIONS (D) AND (E) OF
THIS SECTION, SUCH ENACTMENT OF SUCH RESOLUTION SHALL BE DEEMED TO BE AN
AMENDMENT TO SUCH SECTION ELEVEN HUNDRED SEVEN AND SUCH  SECTION  ELEVEN
HUNDRED  SEVEN SHALL BE DEEMED TO INCORPORATE SUCH EXEMPTIONS AS IF THEY
HAD BEEN DULY ENACTED BY THE  STATE  LEGISLATURE  AND  APPROVED  BY  THE
GOVERNOR.
  (2)  FORM  OF RESOLUTION: BE IT ENACTED BY THE (INSERT PROPER TITLE OF
LOCAL LEGISLATIVE BODY) AS FOLLOWS:
  SECTION ONE.  RECEIPTS  FROM  SALES  OF  AND  CONSIDERATION  GIVEN  OR
CONTRACTED TO BE GIVEN FOR, OR FOR THE USE OF, MOBILE TELECOMMUNICATIONS
SERVICE  EXEMPT  FROM STATE SALES AND COMPENSATING USE TAXES PURSUANT TO
SUBDIVISION (CC) OF SECTION 1115 OF THE TAX LAW  SHALL  ALSO  BE  EXEMPT
FROM SALES AND COMPENSATING USE TAXES IMPOSED IN THIS JURISDICTION.

S. 3547--A                          3

  SECTION  TWO.  THIS  RESOLUTION SHALL TAKE EFFECT MARCH 1, (INSERT THE
YEAR, BUT NOT EARLIER THAN THE YEAR 2012) AND SHALL APPLY TO SALES MADE,
SERVICES RENDERED AND USES OCCURRING ON AND AFTER THAT DATE  IN  ACCORD-
ANCE  WITH THE APPLICABLE TRANSITIONAL PROVISIONS IN SECTIONS 1106, 1216
AND 1217 OF THE NEW YORK TAX LAW.
  S  5.  This act shall take effect immediately; provided, however, that
sections one and two of this act shall take effect March 1, 2012.

S3547B (ACTIVE) - Bill Details

See Assembly Version of this Bill:
A10430
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §§1109, 1115 & 1210, Tax L
Versions Introduced in 2009-2010 Legislative Session:
S485

S3547B (ACTIVE) - Bill Texts

view summary

Removes the state sales tax on wireless telephone services and provides for a local option of imposing such taxes.

view sponsor memo
BILL NUMBER:S3547B

TITLE OF BILL:
An act
to amend the tax law, in relation to taxpayer relief on cell phone
taxes

PURPOSE:
Removes the state sales tax on wireless telephone services and
provides for a local option of imposing such taxes.

SUMMARY OF PROVISIONS:
Eliminates the state sales tax on wireless telephone services and also
allows local governments the option of exempting such services.

JUSTIFICATION:
This bill eliminates the state sales tax on wireless telephone
services while allowing localities the option of also eliminating
their local tax by home rule request to the Department of Taxation and
Finance. If the federal, state and local taxes on wireless services
are combined, the total comes to 21.71%. New York State has the
highest tax for cell phone use in the nation. The national average
is 14.32%. New Yorkers are simply overtaxed. Not only do we have the
highest cell phone tax in the country, we also have the highest
property taxes as well. It is time legislation is passed to help the
state of New York and reduce the amount of taxation. This proposal
would place New York at the national average for cell phone taxes.

LEGISLATIVE HISTORY:
2011: S.3547 Referred to Investigations
2010: S.608 Referred to Investigations/A.2431
Referred to Ways & Means
2009: S.608 Referred to Investigations/A.2431
Referred to Ways & Means
2008: S.6033 Referred to Rules/A.8870
Referred to Ways & Means
2007: S.6033 Referred to Investigations/A.8870
Referred to Ways & Means

FISCAL IMPLICATIONS:
Undetermined.

EFFECTIVE DATE:
This act shall take effect immediately; provided however, that section
one and section two of this act shall take effect March 1, 2013.

view full text
download pdf
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 3547--B

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                            February 25, 2011
                               ___________

Introduced  by  Sen.  LANZA  -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment  Operations  --  committee  discharged,  bill  amended,   ordered
  reprinted  as amended and recommitted to said committee -- recommitted
  to the  Committee  on  Investigations  and  Government  Operations  in
  accordance  with  Senate  Rule 6, sec. 8 -- committee discharged, bill
  amended, ordered reprinted as amended and recommitted to said  commit-
  tee

AN  ACT  to  amend  the  tax law, in relation to taxpayer relief on cell
  phone taxes

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

  Section  1.  Section  1109  of  the tax law is amended by adding a new
subdivision (i) to read as follows:
  (I) THE EXEMPTION CONTAINED IN  SUBDIVISION  (CC)  OF  SECTION  ELEVEN
HUNDRED FIFTEEN OF THIS ARTICLE SHALL NOT APPLY.
  S  2.  Subdivision  (cc)  of  section 1115 of the tax law, as added by
section 11 of part S of chapter 85 of the laws of 2002,  is  amended  to
read as follows:
  (cc)  Notwithstanding  any  other  provision  of  law to the contrary,
receipts from the sale of mobile telecommunications service [by  a  home
service provider] shall be exempt from the taxes imposed by subparagraph
(B)  of  paragraph  one  and paragraph two of subdivision (b) of section
eleven hundred five of this article [if  the  mobile  telecommunications
customer's  place of primary use is within a taxing jurisdiction outside
this state].
  S 3. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
amended by section 3 of part GG of chapter 57 of the laws  of  2010,  is
amended to read as follows:
  (1) Either, all of the taxes described in article twenty-eight of this
chapter,  at  the same uniform rate, as to which taxes all provisions of

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01964-04-2

S. 3547--B                          2

the local laws, ordinances or resolutions imposing such taxes  shall  be
identical,  except as to rate and except as otherwise provided, with the
corresponding provisions in such  article  twenty-eight,  including  the
definition  and  exemption  provisions  of  such  article, so far as the
provisions of such article twenty-eight can be made  applicable  to  the
taxes  imposed  by  such  city  or  county and with such limitations and
special provisions as are set forth in this article. The  taxes  author-
ized  under  this  subdivision  may  not  be imposed by a city or county
unless the local law, ordinance or resolution imposes such taxes  so  as
to  include  all  portions  and all types of receipts, charges or rents,
subject to state tax under  sections  eleven  hundred  five  and  eleven
hundred ten of this chapter, except as otherwise provided. (i) Any local
law,  ordinance  or  resolution  enacted  by  any  city of less than one
million or by any county or school district, imposing the taxes  author-
ized by this subdivision, shall, notwithstanding any provision of law to
the  contrary,  exclude from the operation of such local taxes all sales
of tangible personal  property  for  use  or  consumption  directly  and
predominantly  in  the  production  of  tangible personal property, gas,
electricity, refrigeration or steam, for sale, by  manufacturing,  proc-
essing,  generating,  assembly,  refining, mining or extracting; and all
sales of tangible personal property for use or consumption predominantly
either in the production of tangible personal  property,  for  sale,  by
farming  or  in  a commercial horse boarding operation, or in both; and,
unless such city, county or school district elects otherwise, shall omit
the provision for credit or refund contained in clause six  of  subdivi-
sion  (a)  or subdivision (d) of section eleven hundred nineteen of this
chapter. (ii) Any local law, ordinance  or  resolution  enacted  by  any
city,  county  or school district, imposing the taxes authorized by this
subdivision, shall omit the residential solar energy  systems  equipment
exemption provided for in subdivision (ee) and the clothing and footwear
exemption  provided  for  in paragraph thirty of subdivision (a) AND THE
MOBILE TELECOMMUNICATIONS SERVICE EXEMPTION PROVIDED FOR IN  SUBDIVISION
(CC),  of  section  eleven  hundred fifteen of this chapter, unless such
city, county or school district elects otherwise as to either such resi-
dential solar energy systems equipment exemption or  such  clothing  and
footwear exemption OR SUCH TELECOMMUNICATIONS SERVICE EXEMPTION.
  S  4.  Section 1210 of the tax law is amended by adding a new subdivi-
sion (p) to read as follows:
  (P) NOTWITHSTANDING ANY OTHER PROVISION OF STATE OR LOCAL  LAW,  ORDI-
NANCE OR RESOLUTION TO THE CONTRARY:
  (1)  ANY CITY, COUNTY OR SCHOOL DISTRICT, ACTING THROUGH ITS GOVERNING
BODY, IS HEREBY AUTHORIZED AND EMPOWERED TO ELECT TO  PROVIDE  THE  SAME
EXEMPTIONS  FROM  SUCH  TAXES  AS  THE MOBILE TELECOMMUNICATIONS SERVICE
EXEMPTION FROM STATE SALES  AND  COMPENSATING  USE  TAXES  DESCRIBED  IN
SUBDIVISION  (CC)  OF  SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER BY
ENACTING A RESOLUTION IN THE FORM SET FORTH IN  PARAGRAPH  TWO  OF  THIS
SUBDIVISION;  ANY CITY HAVING A POPULATION OF ONE MILLION OR MORE WHERE-
UPON, UPON COMPLIANCE WITH THE PROVISIONS OF SUBDIVISIONS (D) AND (E) OF
THIS SECTION, SUCH ENACTMENT OF SUCH RESOLUTION SHALL BE DEEMED TO BE AN
AMENDMENT TO SUCH SECTION ELEVEN HUNDRED SEVEN AND SUCH  SECTION  ELEVEN
HUNDRED  SEVEN SHALL BE DEEMED TO INCORPORATE SUCH EXEMPTIONS AS IF THEY
HAD BEEN DULY ENACTED BY THE  STATE  LEGISLATURE  AND  APPROVED  BY  THE
GOVERNOR.
  (2)  FORM  OF RESOLUTION: BE IT ENACTED BY THE (INSERT PROPER TITLE OF
LOCAL LEGISLATIVE BODY) AS FOLLOWS:

S. 3547--B                          3

  SECTION ONE.  RECEIPTS  FROM  SALES  OF  AND  CONSIDERATION  GIVEN  OR
CONTRACTED TO BE GIVEN FOR, OR FOR THE USE OF, MOBILE TELECOMMUNICATIONS
SERVICE  EXEMPT  FROM STATE SALES AND COMPENSATING USE TAXES PURSUANT TO
SUBDIVISION (CC) OF SECTION 1115 OF THE TAX LAW  SHALL  ALSO  BE  EXEMPT
FROM SALES AND COMPENSATING USE TAXES IMPOSED IN THIS JURISDICTION.
  SECTION  TWO.  THIS  RESOLUTION SHALL TAKE EFFECT MARCH 1, (INSERT THE
YEAR, BUT NOT EARLIER THAN THE YEAR 2013) AND SHALL APPLY TO SALES MADE,
SERVICES RENDERED AND USES OCCURRING ON AND AFTER THAT DATE  IN  ACCORD-
ANCE  WITH THE APPLICABLE TRANSITIONAL PROVISIONS IN SECTIONS 1106, 1216
AND 1217 OF THE NEW YORK TAX LAW.
  S 5. This act shall take effect immediately; provided,  however,  that
sections one and two of this act shall take effect March 1, 2013.

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