senate Bill S818

2011-2012 Legislative Session

Exempts factory-built home shells delivered to residential real property sites from the tax on sales and the compensating use tax

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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 04, 2012 referred to investigations and government operations
Jan 05, 2011 referred to investigations and government operations

S818 - Bill Details

See Assembly Version of this Bill:
A514
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd ยง1115, Tax L
Versions Introduced in 2009-2010 Legislative Session:
S232, A346

S818 - Bill Texts

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Exempts factory-built home shells delivered to residential real property sites from the tax on sales and the compensating use tax.

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BILL NUMBER:S818

TITLE OF BILL:
An act
to amend the tax law, in relation to exemption of factory-built home
shells from the tax on sales and the compensating use tax

PURPOSE:
This bill exempts factory-built home shells delivered to residential
real property sites from the tax on sales and the compensating use tax.

SUMMARY OF PROVISIONS:
Subdivision (a) of section 1115 of the tax law is amended by adding a
new paragraph 41.

JUSTIFICATION:
The factory built home shell business is an integral component of the
economy of this state. New home construction fosters economic
development throughout the state. This bill's intention is to exempt
factory built home shells delivered to residential building sites in
order to promote development.

LEGISLATIVE HISTORY:
S.232, 2009-10; S.582, 2005-06; S.915-A; 2003-04.

FISCAL IMPLICATIONS:
None noted.

EFFECTIVE DATE:
This Act shall take effect on the first of March next succeeding the
date on which it shall have become a law and shall apply to sale~
made or uses occurring on or after such date although made or
occurring under a prior contract; provided, that the commissioner of
taxation and finance shall be authorized on and after the date this
act shall have become a law to adopt rules and regulations and issue
any procedures, forms or instructions necessary for the timely
implementation of this act on its effective date.

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

    S. 818                                                    A. 514

                       2011-2012 Regular Sessions

                      S E N A T E - A S S E M B L Y

                               (PREFILED)

                             January 5, 2011
                               ___________

IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print-
  ed,  and  when  printed  to  be committed to the Committee on Investi-
  gations and Government Operations

IN ASSEMBLY -- Introduced by M. of A. THIELE -- read once  and  referred
  to the Committee on Ways and Means

AN  ACT  to amend the tax law, in relation to exemption of factory-built
  home shells from the tax on sales and the compensating use tax

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

  Section  1.  Legislative  intent.  The  legislature  hereby  finds and
declares that the factory-built  home  shell  business  is  an  integral
component  of  the  economy of this state and that new home construction
fosters economic development throughout the state. It is the  intent  of
this  legislature to exempt factory-built home shells delivered to resi-
dential building sites in order to promote such development.
  S 2. Subdivision (a) of section 1115 of the  tax  law  is  amended  by
adding a new paragraph 44 to read as follows:
  (44) FACTORY-BUILT HOME SHELLS DELIVERED TO A RESIDENTIAL REAL PROPER-
TY   BUILDING   SITE.   FOR   PURPOSES   OF  THIS  PARAGRAPH,  THE  TERM
"FACTORY-BUILT HOME SHELL" SHALL MEAN A STRUCTURE CONSISTING ESSENTIALLY
OF EXTERNAL WALLS INCLUDING INSULATION, WINDOWS, DOORS AND ROOF TRUSSES,
ASSEMBLED IN A FACTORY AND MADE READY FOR DELIVERY TO A RESIDENTIAL REAL
PROPERTY BUILDING SITE.
  S 3. This act shall take effect on the first of March next  succeeding
the  date  on  which it shall have become a law and shall apply to sales
made or uses occurring on or after such date although made or  occurring
under  a prior contract; provided, that the commissioner of taxation and
finance shall be authorized on and after the date this  act  shall  have
become  a  law  to adopt rules and regulations and issue any procedures,
forms or instructions necessary for the timely  implementation  of  this
act on its effective date.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03750-01-1

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