senate Bill S4180A

2011-2012 Legislative Session

Provides for temporary suspension of sales and compensating use tax on certain services engaged for clean-up activities associated with a disaster

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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
May 22, 2012 reported and committed to finance
Jan 17, 2012 print number 4180a
amend and recommit to investigations and government operations
Jan 04, 2012 referred to investigations and government operations
Jun 02, 2011 reported and committed to finance
Mar 22, 2011 referred to investigations and government operations

Votes

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May 22, 2012 - Investigations and Government Operations committee Vote

S4180A
7
0
committee
7
Aye
0
Nay
1
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Investigations and Government Operations committee vote details

Investigations and Government Operations Committee Vote: May 22, 2012

aye wr (1)

Jun 2, 2011 - Investigations and Government Operations committee Vote

S4180
7
0
committee
7
Aye
0
Nay
1
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show committee vote details

Committee Vote: Jun 2, 2011

aye wr (1)

Bill Amendments

Original
A (Active)
Original
A (Active)

S4180 - Details

Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §§1115 & 1210, Tax L
Versions Introduced in 2009-2010 Legislative Session:
S7066

S4180 - Summary

Provides for temporary suspension of sales and compensating use tax on certain services, during governor ordered state of emergency, provided by contractors, subcontractors, repairpersons or property owners for clean-up activities associated with real property, property or land after a natural or manmade disaster.

S4180 - Sponsor Memo

S4180 - Bill Text download pdf

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

                                  4180

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                             March 22, 2011
                               ___________

Introduced  by  Sen.  RANZENHOFER -- read twice and ordered printed, and
  when printed to be committed to the Committee  on  Investigations  and
  Government Operations

AN  ACT  to amend the tax law, in relation to suspending the state sales
  and compensating use tax on certain disaster clean-up items  during  a
  state of emergency and authorizing localities to waive such tax during
  the same period

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

  Section 1. Section 1115 of the tax law is  amended  by  adding  a  new
subdivision (gg) to read as follows:
  (GG)  THE  GOVERNOR MAY TEMPORARILY SUSPEND SALES AND COMPENSATING USE
TAXES ASSOCIATED WITH SERVICES OTHERWISE TAXABLE UNDER  SUBDIVISION  (C)
OF  SECTION  ELEVEN  HUNDRED FIVE OR UNDER SECTION ELEVEN HUNDRED TEN OF
THIS ARTICLE RENDERED IN CLEAN-UP AND REPAIR OF REAL PROPERTY,  PROPERTY
OR  LAND,  AS  SUCH TERMS ARE DEFINED IN THE REAL PROPERTY TAX LAW, WHEN
SUCH SERVICES ARE PROVIDED BY A CONTRACTOR, SUBCONTRACTOR,  REPAIRPERSON
OR  OWNER OF SUCH REAL PROPERTY, PROPERTY OR LAND LOCATED IN AN AFFECTED
COUNTY DURING THE PERIOD OF TIME DECLARED BY THE  GOVERNOR  AS  A  STATE
DISASTER  EMERGENCY,  AS DEFINED BY SECTION TWENTY OF THE EXECUTIVE LAW,
AND UP TO SIXTY DAYS THEREAFTER.
  S 2. Subparagraph (ii) of 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:
  (ii) Any local law, ordinance or resolution enacted by any city, coun-
ty  or  school  district, imposing the taxes authorized by this subdivi-
sion,  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
STATE OF EMERGENCY CLEAN-UP ACTIVITIES PROVIDED FOR IN SUBDIVISION  (GG)
of  section  eleven  hundred  fifteen of this chapter, unless such city,

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02423-01-1

S4180A (ACTIVE) - Details

Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §§1115 & 1210, Tax L
Versions Introduced in 2009-2010 Legislative Session:
S7066

S4180A (ACTIVE) - Summary

Provides for temporary suspension of sales and compensating use tax on certain services, during governor ordered state of emergency, provided by contractors, subcontractors, repairpersons or property owners for clean-up activities associated with real property, property or land after a natural or manmade disaster.

S4180A (ACTIVE) - Sponsor Memo

S4180A (ACTIVE) - Bill Text download pdf

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

                                 4180--A

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                             March 22, 2011
                               ___________

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

AN ACT to amend the tax law, in relation to suspending the  state  sales
  and  compensating  use tax on certain disaster clean-up items during a
  state of emergency and authorizing localities to waive such tax during
  the same period

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

  Section  1.  Section  1115  of  the tax law is amended by adding a new
subdivision (hh) to read as follows:
  (HH) THE GOVERNOR MAY TEMPORARILY SUSPEND SALES AND  COMPENSATING  USE
TAXES  ASSOCIATED  WITH SERVICES OTHERWISE TAXABLE UNDER SUBDIVISION (C)
OF SECTION ELEVEN HUNDRED FIVE OR UNDER SECTION ELEVEN  HUNDRED  TEN  OF
THIS  ARTICLE RENDERED IN CLEAN-UP AND REPAIR OF REAL PROPERTY, PROPERTY
OR LAND, AS SUCH TERMS ARE DEFINED IN THE REAL PROPERTY  TAX  LAW,  WHEN
SUCH  SERVICES ARE PROVIDED BY A CONTRACTOR, SUBCONTRACTOR, REPAIRPERSON
OR OWNER OF SUCH REAL PROPERTY, PROPERTY OR LAND LOCATED IN AN  AFFECTED
COUNTY  DURING  THE  PERIOD  OF TIME DECLARED BY THE GOVERNOR AS A STATE
DISASTER EMERGENCY, AS DEFINED BY SECTION TWENTY OF THE  EXECUTIVE  LAW,
AND UP TO SIXTY DAYS THEREAFTER.
  S  2.  Subparagraph  (ii) of 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:
  (ii) Any local law, ordinance or resolution enacted by any city, coun-
ty or school district, imposing the taxes authorized  by  this  subdivi-
sion,   shall  omit  the  residential  solar  energy  systems  equipment
exemption provided for in subdivision (ee) and the clothing and footwear

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD02423-02-2

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