Assembly Bill A3972

2011-2012 Legislative Session

Clarifies certain sales and use tax exemptions for manufacturers of equipment

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Assembly 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

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2011-A3972 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd ยง1115, Tax L
Versions Introduced in 2009-2010 Legislative Session:
A1773

2011-A3972 (ACTIVE) - Summary

Clarifies certain sales and use tax exemptions for manufacturers of equipment to: (1) exclude from taxation displays used in trade shows that are used out of state but stored within the state between shows; (2) exempt computers and software used by a manufacturer in the course of production of his business product; (3) exempt energy costs related to maintaining a comfortable manufacturing environment; and (4) exempt tooling that is reconditioned as a service.

2011-A3972 (ACTIVE) - Bill Text download pdf 

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

                                  3972

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                            January 31, 2011
                               ___________

Introduced  by M. of A. MORELLE -- Multi-Sponsored by -- M. of A. CANES-
  TRARI, DESTITO, GUNTHER, MAGEE, SCHIMMINGER -- read once and  referred
  to the Committee on Ways and Means

AN  ACT  to amend the tax law, in relation to facilitating manufacturing
  in this state by eliminating  sales  and  use  tax  on  certain  costs
  related to such business

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

  Section 1. Subdivision (a) of section 1115 of the tax law  is  amended
by adding a new paragraph 12-c to read as follows:
  (12-C)  COMPUTERS  AND SOFTWARE LOCATED WITHIN A FACILITY THAT IS USED
PREDOMINANTLY IN THE PRODUCTION OF TANGIBLE PERSONAL PROPERTY  FOR  SALE
BY  MANUFACTURING,  PROCESSING, GENERATING, ASSEMBLING, REFINING, MINING
OR EXTRACTING SHALL BE EXEMPT FROM THE TAXES IMPOSED  UNDER  SUBDIVISION
(A)  OF SECTION ELEVEN HUNDRED FIVE OF THIS ARTICLE AND THE COMPENSATING
USE TAX IMPOSED UNDER SECTION ELEVEN HUNDRED TEN OF THIS ARTICLE.
  S 2. Subdivision (a) of section 1115 of the  tax  law  is  amended  by
adding a new paragraph 10-a to read as follows:
  (10-A)  COMPUTERS  AND SOFTWARE LOCATED WITHIN A FACILITY THAT IS USED
PREDOMINANTLY IN RESEARCH AND DEVELOPMENT IN THE EXPERIMENTAL OR LABORA-
TORY SENSE SHALL BE EXEMPT FROM THE TAXES IMPOSED UNDER SUBDIVISION  (A)
OF  SECTION ELEVEN HUNDRED FIVE OF THIS ARTICLE AND THE COMPENSATING USE
TAX IMPOSED UNDER SECTION ELEVEN  HUNDRED  TEN  OF  THIS  ARTICLE.  SUCH
RESEARCH  AND  DEVELOPMENT  SHALL  NOT BE DEEMED TO INCLUDE THE ORDINARY
TESTING OR INSPECTION OF MATERIALS  OR  PRODUCTS  FOR  QUALITY  CONTROL,
EFFICIENCY  SURVEYS,  MANAGEMENT STUDIES, CONSUMER SURVEYS, ADVERTISING,
PROMOTIONS OR RESEARCH IN CONNECTION WITH LITERARY, HISTORICAL OR  SIMI-
LAR PROJECTS.
  S  3.  Subdivision  (a)  of  section 1115 of the tax law is amended by
adding a new paragraph 44 to read as follows:

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06456-01-1

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