senate Bill S5235A

2011-2012 Legislative Session

Relates to the tax on receipts derived from removing waste from certain transfer stations or debris processing facilities

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Archive: Last Bill Status Via A7144 - Vetoed by Governor


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

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Actions

view actions (28)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Oct 05, 2012 tabled
Oct 03, 2012 vetoed memo.155
Sep 21, 2012 delivered to governor
Jun 21, 2012 returned to assembly
passed senate
3rd reading cal.1193
substituted for s5235a
Jun 21, 2012 substituted by a7144b
Jun 18, 2012 amended on third reading 5235a
vote reconsidered - restored to third reading
Jun 18, 2012 returned to senate
recalled from assembly
Jun 12, 2012 referred to ways and means
delivered to assembly
passed senate
ordered to third reading cal.1193
committee discharged and committed to rules
Jan 09, 2012 reported and committed to finance
Jan 04, 2012 referred to investigations and government operations
returned to senate
died in assembly
Jun 20, 2011 referred to ways and means
delivered to assembly
passed senate
ordered to third reading cal.1388
committee discharged and committed to rules
Jun 02, 2011 reported and committed to finance
May 03, 2011 referred to investigations and government operations

Votes

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Jun 12, 2012 - Rules committee Vote

S5235
21
0
committee
21
Aye
0
Nay
2
Aye with Reservations
0
Absent
1
Excused
1
Abstained
show committee vote details

Jan 9, 2012 - Investigations and Government Operations committee Vote

S5235
6
0
committee
6
Aye
0
Nay
2
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show committee vote details

Committee Vote: Jan 9, 2012

aye wr (2)

Jun 20, 2011 - Rules committee Vote

S5235
19
0
committee
19
Aye
0
Nay
5
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show committee vote details

Jun 2, 2011 - Investigations and Government Operations committee Vote

S5235
5
0
committee
5
Aye
0
Nay
3
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show committee vote details

Committee Vote: Jun 2, 2011

aye wr (3)

Bill Amendments

Original
A (Active)
Original
A (Active)

Co-Sponsors

S5235 - Bill Details

See Assembly Version of this Bill:
A7144B
Law Section:
Taxation

S5235 - Bill Texts

view summary

Relates to the tax on receipts derived from removing waste from certain transfer stations or debris processing facilities.

view sponsor memo
BILL NUMBER:S5235

TITLE OF BILL:
An act
relating to the sales and compensating use tax on receipts derived from
removing waste material from certain regulated transfer stations or
construction and demolition debris processing facilities

PURPOSE:
To reaffirm the intention of the legislature that the
services of removing waste material from a waste transfer station or
a construction and demolition debris processing facility, where the
waste removed was not generated by said facility, was not subject to
New York state and local sales taxes as the service of maintaining,
servicing or repairing the real property of those facilities, and
ensure a uniform policy with regard to such services.

SUMMARY OF PROVISIONS:
Section 1 of the bill provides that any
liability for state and local sales and compensating use taxes with
respect to the services of removing waste material from a waste
transfer station or construction and demolition debris processing
facility regulated by the NYS Department of Environmental
conservation, where the waste removed was not generated by said
facility, for periods ending after April 1, 1997, and before December
1, 2005, shall be cancelled and, if paid, refunded.

Section 2 of the bill provides that the act shall take effect
immediately.

JUSTIFICATION:
One of the categories of enumerated services that are
subject to sales tax is the maintaining, servicing or repairing of
real property. These are services that relate to keeping real
property in a condition of fitness, efficiency, readiness or safety,
or restoring it to such condition. Examples of such services would be
painting, lawn maintenance and tree spraying as well as plumbing or
electrical repairs.
The removal of trash or garbage is also considered to be such a
taxable service.

Once trash is taken from a home or business property, it is often
taken to a transfer station, regulated by the NYS Department of
Environmental Conservation, where it is sorted and combined with
refuse taken from other facilities so that it can be economically
shipped in bulk to its ultimate destination. Previously, the question
was raised as to whether this subsequent bulk shipment was merely a
nontaxable transportation service or should be considered by itself
as a taxable maintenance service to the real property of the transfer
station. In May of 1997, an Advisory Opinion was issued by the
Department of Taxation and Finance that considered it to be such a
taxable service. TSB-A-97(32)S.

That Advisory opinion contains a strained interpretation of the Tax
Law that is beyond that contemplated by the Legislature when it
sought to impose a tax on the services of maintaining real property.


For that reason, the legislature passed a law in 2005 to specifically
exclude such services from taxation. This bill seeks to address the
tax status for the services of such waste removal from a transfer
station for the
period between the issuance of the Advisory Opinion and the effective
date of Chapter 321 of the Laws of 2005 to solidify one cohesive
policy and cease the continued application of sales and compensating
use tax by the Department of Taxation and Finance for this period.

FISCAL IMPLICATIONS:
To be determined.

PRIOR LEGISLATIVE HISTORY:
New bill.

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
________________________________________________________________________

                                  5235

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                               May 3, 2011
                               ___________

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

AN ACT relating to the  sales  and  compensating  use  tax  on  receipts
  derived  from  removing waste material from certain regulated transfer
  stations or construction and demolition debris processing facilities

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

  Section  1.  Notwithstanding the provisions of chapter 321 of the laws
of 2005, any liability for state and local sales  and  compensating  use
taxes,  and any interest or penalties thereon, for services specified in
clause (iv) of paragraph 5 of subdivision (c) of section 1105 of the tax
law, with respect to periods ending after March 1, 1997,  and  prior  to
December  1,  2005,  whether  or  not  such  liability has been paid and
regardless of whether or not any assessment for such taxes, interest  or
penalties  have  been  finally or irrevocably fixed by administrative or
judicial proceedings, shall be  cancelled  and,  if  paid,  refunded  in
accordance with the provisions of section one thousand one hundred thir-
ty-nine of the tax law, provided, however, that any such application for
refund  of  such taxes previously paid to the department of taxation and
finance shall be submitted within one year of the effective date of this
act, whereupon it shall be deemed to have been  submitted  in  a  timely
manner.
  S 2. This act shall take effect immediately.



 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10194-02-1

Co-Sponsors

S5235A (ACTIVE) - Bill Details

See Assembly Version of this Bill:
A7144B
Law Section:
Taxation

S5235A (ACTIVE) - Bill Texts

view summary

Relates to the tax on receipts derived from removing waste from certain transfer stations or debris processing facilities.

view sponsor memo
BILL NUMBER:S5235A

TITLE OF BILL:
An act relating to the sales and compensating use tax on receipts
derived from removing waste material from certain regulated transfer
stations or construction and demolition debris processing facilities

PURPOSE:
To reaffirm the intention of the legislature that the services of
removing waste material from a waste transfer station or a
construction and demolition debris processing facility, where the
waste removed was not generated by said facility, was not subject to
New York State and local sales taxes as the service of maintaining,
servicing or repairing the real property of those facilities, and
ensure a uniform policy with regard to such services.

SUMMARY OF PROVISIONS:
Section 1 of the bill provides that any liability for state and local
sales and compensating use taxes with respect to the services of
removing waste material from a waste transfer station or construction
and demolition debris processing facility regulated by the NYS
Department of Environmental Conservation, where the waste removed was
not generated by said facility, for assessments made after April 1,
1997.

Section 2 of the bill provides that the act shall take effect
immediately.

JUSTIFICATION:
One of the categories of enumerated services that are subject to sales
tax is the maintaining, servicing or repairing of real property. These
are services that relate to keeping real property in a condition of
fitness, efficiency, readiness or safety, or restoring it to such
condition. Examples of such services would be painting, lawn
maintenance and tree spraying as well as plumbing or electrical
repairs. The removal of trash or garbage is also considered to be
such a taxable service.

Once trash is taken from a home or business property, it is often
taken to a transfer station, regulated by the NYS Department of
Environmental Conservation, where it is sorted and combined with
refuse taken from other facilities so that it can be economically
shipped in bulk to its ultimate destination. Previously, the question
was raised as to whether this subsequent bulk shipment was merely a
nontaxable transportation service or should be considered by itself as
a taxable maintenance service to the real property of the transfer
station. In May of 1997, an Advisory Opinion was issued by the
Department of Taxation and Finance that considered it to be such a
taxable service. TSB-A97(32)S.

That Advisory Opinion contains a strained interpretation of the Tax
Law that is beyond that contemplated by the Legislature when it sought
to impose a tax on the services of maintaining real property. For
that reason, the legislature passed a law in 2005 to specifically
exclude such services from taxation. This bill seeks to address the
tax status for the services of such waste removal from a transfer


station for the period between the issuance of the Advisory Opinion
and the effective date of Chapter 321 of the Laws of 2005 to solidify
one cohesive policy and cease the continued application of sales and
compensating use tax by the Department of Taxation and Finance for
this period.

FISCAL IMPLICATIONS:
To be determined.

PRIOR LEGISLATIVE HISTORY:
This is a new bill.

EFFECTIVE DATE:
This act shall take effect immediately.

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

                                 5235--A
    Cal. No. 1193

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                               May 3, 2011
                               ___________

Introduced  by  Sens. MARTINS, GOLDEN, JOHNSON, ZELDIN -- read twice and
  ordered printed, and when printed to be committed to the Committee  on
  Investigations and Government Operations -- recommitted to the Commit-
  tee  on  Investigations  and  Government Operations in accordance with
  Senate Rule 6, sec. 8 -- reported favorably from  said  committee  and
  committed to the Committee on Finance -- committee discharged and said
  bill  committed  to  the Committee on Rules -- reported favorably from
  said committee, ordered to a  third  reading,  passed  by  Senate  and
  delivered  to  the  Assembly, recalled, vote reconsidered, restored to
  third reading, amended and ordered reprinted, retaining its  place  in
  the order of third reading

AN  ACT  relating  to  the  sales  and  compensating use tax on receipts
  derived from removing waste material from certain  regulated  transfer
  stations or construction and demolition debris processing facilities

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

  Section 1. Notwithstanding the provisions of chapter 321 of  the  laws
of  2005,  any  liability for state and local sales and compensating use
taxes, and any interest or penalties thereon, for services specified  in
clause (iv) of paragraph 5 of subdivision (c) of section 1105 of the tax
law,  with  respect  to assessments made after March 1, 1997, whether or
not any assessment for such  taxes,  interest  or  penalties  have  been
finally  or irrevocably fixed by administrative or judicial proceedings,
shall hereby be cancelled and  annulled,  provided,  however,  that  any
taxes, interest or penalty heretofore paid with respect to such services
shall not be entitled to be credited or refunded.
  S 2. This act shall take effect immediately.


 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10194-06-2

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