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Assembly Bill A5012

2011-2012 Legislative Session

Eliminates collection of sales and compensating use taxes on personal income tax forms; and repeals part R3 of chapter 62 of the laws of 2003

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Archive: Last Bill Status - Stricken

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2011-A5012 (ACTIVE) - Details

Law Section:
Taxation
Laws Affected:
Rpld Part R3, Chap 62 of 2003
Versions Introduced in 2009-2010 Legislative Session:
A5735

2011-A5012 (ACTIVE) - Summary

Eliminates collection of sales and compensating use taxes on personal income tax forms; and repeals part R3 of chapter 62 of the laws of 2003 relating to directing the commissioner of taxation and finance to take certain actions to provide for the payment and collection of the compensating use tax imposed under article 28 of the tax law.

2011-A5012 (ACTIVE) - Bill Text download pdf 

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

                                  5012

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                            February 10, 2011
                               ___________

Introduced  by  M.  of A. HAYES, FINCH -- Multi-Sponsored by -- M. of A.
  HAWLEY -- read once and referred to the Committee on Ways and Means

AN ACT in relation to eliminating the collection of sales and compensat-
  ing use taxes on personal income tax forms; and to repeal part  R3  of
  chapter  62 of the laws of 2003 relating to directing the commissioner
  of taxation and finance to take certain actions  to  provide  for  the
  payment  and collection of the compensating use tax imposed by article
  28 of the tax law relating thereto

  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, declares
and determines that New York state has no effective means of  monitoring
taxpayers'  out-of-state  purchases and collecting the sales and compen-
sating use taxes on such purchases. The legislature also determines that
sales and compensating use tax should  not  be  calculated  on  personal
income  tax forms. Accordingly, it is the legislature's intent that such
tax not be calculated on such forms  and  that  any  references  related
thereto be removed.
  S  2.  Part R3 of chapter 62 of the laws of 2003 relating to directing
the commissioner of taxation and finance  to  take  certain  actions  to
provide  for  the  payment  and  collection  of the compensating use tax
imposed by article 28 of the tax law is REPEALED.
  S 3. Notwithstanding any provision of law, rule or regulation  to  the
contrary,  the  commissioner  of  taxation  and finance shall delete new
lines inserted pursuant to part R3 of chapter 62 of the laws of 2003  in
such  personal  income tax forms and other tax forms as the commissioner
deemed appropriate pursuant to such part to report  unpaid  compensating
use  tax imposed pursuant to articles 28 and 29 of the tax law. Further,
the commissioner shall take other steps necessary to  remove  references
and  measures  taken by the commissioner pursuant to such part informing
taxpayers to remit such compensating use taxes when they make  purchases
outside  the  state  whether  in  person  or by remote means such as the
internet, mail-order and catalog sales.
  S 4. This act shall take effect immediately.

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