senate Bill S1903

2013-2014 Legislative Session

Authorizes the head of any correctional institution to charge taxes on sales of commissaries and canteens

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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 08, 2014 referred to crime victims, crime and correction
Jun 21, 2013 committed to rules
Jun 10, 2013 advanced to third reading
Jun 05, 2013 2nd report cal.
Jun 04, 2013 1st report cal.993
Mar 13, 2013 reported and committed to finance
Jan 09, 2013 referred to crime victims, crime and correction

Votes

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Jun 4, 2013 - Finance committee Vote

S1903
23
11
committee
23
Aye
11
Nay
3
Aye with Reservations
0
Absent
0
Excused
0
Abstained
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Mar 13, 2013 - Crime Victims, Crime and Correction committee Vote

S1903
8
5
committee
8
Aye
5
Nay
0
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Crime Victims, Crime and Correction committee vote details

Crime Victims, Crime and Correction Committee Vote: Mar 13, 2013

S1903 - Bill Details

Current Committee:
Senate Crime Victims, Crime And Correction
Law Section:
Correction Law
Laws Affected:
Amd ยง26, Cor L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S470
2009-2010: S4894

S1903 - Bill Texts

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Directs the head of any correctional institution to charge taxes on sales of items sold in commissaries and canteens; such tax receipts to be allocated to localities otherwise prescribed by law.

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BILL NUMBER:S1903

TITLE OF BILL: An act to amend the correction law, in relation to
charging taxes on sales of commissaries and canteens

PURPOSE: This legislation would authorize the head of any correctional
institution to charge taxes on sales of commissaries and canteens.

SUMMARY OF PROVISIONS: Amends Section 26 of the Correction Law, as
amended by chapter 487 of the laws of 1994.

JUSTIFICATION: Current law, which exempts these transactions from sales
taxation, prevents localities in which correctional institutes are
located from receiving their local share of sales tax which would be
forthcoming were these sales to occur in non-institutional setting.
These sales axe estimated at $23 million statewide, with $13 million
subject to the sales. This represents a significant loss of revenue for
those localities with prison facilities. Further it is not appropriate
that prisoners are exempted from sales and compensating use tax on goods
that are taxable simply because they are bought in prison commissaries.

LEGISLATIVE HISTORY: S.2818 of 1995/1996 S.2799 of 1997/1998 S.640 of
1999/2000 S.2670 of 2001/2002 S.437-A of 2003/2004 S.1325 of 2005/2006
S.1454 of 2007/2008 S.4894 of 2009/2010 S.470 of 2011 2012 - Passed
Senate

FISCAL IMPLICATIONS: Some procedural and collection costs may be
incurred by the Department of Correctional Services in implementation of
this provision. These costs will be offset by the increased revenue to
the State of New York.

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
________________________________________________________________________

                                  1903

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by Sen. NOZZOLIO -- read twice and ordered printed, and when
  printed to be committed to the Committee on Crime Victims,  Crime  and
  Correction

AN  ACT  to  amend  the correction law, in relation to charging taxes on
  sales of commissaries and canteens

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

  Section 1. Section 26 of the correction law, as amended by chapter 487
of the laws of 1994, is amended to read as follows:
  S 26. Establishment of commissaries or canteens in correctional insti-
tutions.   1. The commissioner may authorize the head of any institution
in the department to establish a commissary or a canteen in such  insti-
tution  for  the use and benefit of inmates.  The moneys received by the
head of the institution as profits from the sales of the  commissary  or
canteen  shall be deposited in a special fund to be known as the commis-
sary or canteen fund and such  funds  shall  be  used  for  the  general
purposes  of the institution subject to the provisions of section fifty-
three of the state finance law.
  2. ANY INSTITUTION AUTHORIZED  BY  THE  COMMISSIONER  TO  ESTABLISH  A
COMMISSARY  OR  CANTEEN  SHALL  ASSESS  THE  APPROPRIATE STATE AND LOCAL
SALES, USE AND EXCISE TAXES ON THE ITEMS  SOLD  AT  SUCH  COMMISSARY  OR
CANTEEN.
  S 2. This act shall take effect immediately.



 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01291-01-3

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