senate Bill S2303A

2013-2014 Legislative Session

Relates to taxpayer relief on cell phone taxes

download bill text pdf

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Archive: Last Bill Status - In Senate Committee


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

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Actions

view actions (4)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Feb 11, 2014 print number 2303a
amend and recommit to investigations and government operations
Jan 08, 2014 referred to investigations and government operations
Jan 15, 2013 referred to investigations and government operations

S2303 - Details

See Assembly Version of this Bill:
A4956A
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §§1109, 1115 & 1210, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S3547B, A10430
2009-2010: S485

S2303 - Summary

Removes the state sales tax on wireless telephone services and provides for a local option of imposing such taxes.

S2303 - Sponsor Memo

S2303 - Bill Text download pdf

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

                                  2303

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 15, 2013
                               ___________

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

AN ACT to amend the tax law, in relation  to  taxpayer  relief  on  cell
  phone taxes

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

  Section 1. Section 1109 of the tax law is  amended  by  adding  a  new
subdivision (i) to read as follows:
  (I)  THE  EXEMPTION  CONTAINED  IN  SUBDIVISION (CC) OF SECTION ELEVEN
HUNDRED FIFTEEN OF THIS ARTICLE SHALL NOT APPLY.
  S 2. Subdivision (cc) of section 1115 of the  tax  law,  as  added  by
section  11  of  part S of chapter 85 of the laws of 2002, is amended to
read as follows:
  (cc) Notwithstanding any other  provision  of  law  to  the  contrary,
receipts  from  the sale of mobile telecommunications service [by a home
service provider] shall be exempt from the taxes imposed by subparagraph
(B) of paragraph one and paragraph two of  subdivision  (b)  of  section
eleven  hundred  five  of this article [if the mobile telecommunications
customer's place of primary use is within a taxing jurisdiction  outside
this state].
  S 3. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
amended  by  chapter  406  of  the  laws  of 2012, is amended to read as
follows:
  (1) Either, all of the taxes described in article twenty-eight of this
chapter, at the same uniform rate, as to which taxes all  provisions  of
the  local  laws, ordinances or resolutions imposing such taxes shall be
identical, except as to rate and except as otherwise provided, with  the
corresponding  provisions  in  such  article twenty-eight, including the
definition and exemption provisions of  such  article,  so  far  as  the
provisions  of  such  article twenty-eight can be made applicable to the

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05459-01-3

S2303A (ACTIVE) - Details

See Assembly Version of this Bill:
A4956A
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §§1109, 1115 & 1210, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S3547B, A10430
2009-2010: S485

S2303A (ACTIVE) - Summary

Removes the state sales tax on wireless telephone services and provides for a local option of imposing such taxes.

S2303A (ACTIVE) - Sponsor Memo

S2303A (ACTIVE) - Bill Text download pdf

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

                                 2303--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 15, 2013
                               ___________

Introduced  by  Sen.  LANZA  -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations -- recommitted to the Committee on Investigations  and
  Government  Operations  in  accordance  with  Senate Rule 6, sec. 8 --
  committee discharged, bill amended, ordered reprinted as  amended  and
  recommitted to said committee

AN  ACT  to  amend  the  tax law, in relation to taxpayer relief on cell
  phone taxes

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

  Section  1.  Section  1109  of  the tax law is amended by adding a new
subdivision (i) to read as follows:
  (I) THE EXEMPTION CONTAINED IN  SUBDIVISION  (CC)  OF  SECTION  ELEVEN
HUNDRED FIFTEEN OF THIS ARTICLE SHALL NOT APPLY.
  S  2.  Subdivision  (cc)  of  section 1115 of the tax law, as added by
section 11 of part S of chapter 85 of the laws of 2002,  is  amended  to
read as follows:
  (cc)  Notwithstanding  any  other  provision  of  law to the contrary,
receipts from the sale of mobile telecommunications service [by  a  home
service provider] shall be exempt from the taxes imposed by subparagraph
(B)  of  paragraph  one  and paragraph two of subdivision (b) of section
eleven hundred five of this article [if  the  mobile  telecommunications
customer's  place of primary use is within a taxing jurisdiction outside
this state].
  S 3. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
amended by chapter 13 of the  laws  of  2013,  is  amended  to  read  as
follows:
  (1) Either, all of the taxes described in article twenty-eight of this
chapter,  at  the same uniform rate, as to which taxes all provisions of
the local laws, ordinances or resolutions imposing such taxes  shall  be
identical,  except as to rate and except as otherwise provided, with the

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05459-02-4

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