|
Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
|---|---|
| Jan 23, 2012 |
print number 3547b |
| Jan 23, 2012 |
amend and recommit to investigations and government operations |
| Jan 04, 2012 |
referred to investigations and government operations |
| Mar 18, 2011 |
print number 3547a |
| Mar 18, 2011 |
amend (t) and recommit to investigations and government operations |
| Feb 25, 2011 |
referred to investigations and government operations |
Senate Bill S3547
2011-2012 Legislative Session
Sponsored By
(R, C, IP, RFM) 24th Senate District
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
Actions
Bill Amendments
2011-S3547 - Details
2011-S3547 - 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
2011-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
2011-S3547A - Details
2011-S3547A - 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
2011-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
2011-S3547B (ACTIVE) - Details
2011-S3547B (ACTIVE) - 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
2011-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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