senate Bill S3547B

2011-2012 Legislative Session

Relates to taxpayer relief on cell phone taxes

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Archive: Last Bill Status -


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

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Actions

view actions (6)
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

S3547 - Details

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

S3547 - Summary

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

S3547 - Sponsor Memo

S3547 - Bill Text download pdf

                    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 - Details

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

S3547A - Summary

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

S3547A - Sponsor Memo

S3547A - Bill Text download pdf

                    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

S3547B (ACTIVE) - Details

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

S3547B (ACTIVE) - Summary

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

S3547B (ACTIVE) - Sponsor Memo

S3547B (ACTIVE) - Bill 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

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