senate Bill S2303A

2013-2014 Legislative Session

Relates to taxpayer relief on cell phone taxes

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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
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

Bill Amendments

Original
A (Active)
Original
A (Active)

S2303 - Bill Details

See Assembly Version of this Bill:
A4956A
Current Committee:
Senate Investigations And Government Operations
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 - Bill Texts

view summary

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

view sponsor memo
BILL NUMBER:S2303

TITLE OF BILL: An act to amend the tax law, in relation to taxpayer
relief on cell phone taxes

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

SUMMARY OF PROVISIONS: Eliminates the state sales tax on wireless
telephone services and also allows local governments the option of
exempting such services.

JUSTIFICATION: This bill eliminates the state sales tax on wireless
telephone services while allowing localities the option of also
eliminating their local tax by home rule request to the Department of
Taxation and Finance. If the federal, state and local taxes on
wireless services are combined, the total comes to 21.71%. New York
State has the highest tax for cell phone use in the nation. The
national average is 14.32%. New Yorkers are simply overtaxed. Not only
do we have the highest cell phone tax in the country, we also have the
highest property taxes as well. It is time legislation is passed to
help the state of New York and reduce the amount of taxation. This
proposal would place New York at the national average for cell phone
taxes.

LEGISLATIVE HISTORY: 2012: S.3547 Referred to Investigations/A.10430
Referred to Ways & Means 2011: S.3547 Referred to Investigations 2010:
S.608 Referred to Investigations/A.2431 Referred to Ways & Means 2009:
S.608 Referred to Investigations/A/2431 Referred to Ways & Means 2008:
S.6033 Referred to Rules/A.8870 Referred to Ways & Means 2007: S.6033
Referred to Investigations/A.8870 Referred to Ways & Means

FISCAL IMPLICATIONS: Undetermined.

EFFECTIVE DATE: This act shall take effect immediately; provided
however, that section one and section two of this act shall take
effect March 1, 2014.

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                    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

S. 2303                             2

taxes imposed by such city or  county  and  with  such  limitations  and
special  provisions  as are set forth in this article. The taxes author-
ized under this subdivision may not be  imposed  by  a  city  or  county
unless  the  local law, ordinance or resolution imposes such taxes so as
to include all portions and all types of  receipts,  charges  or  rents,
subject  to  state  tax  under  sections  eleven hundred five and eleven
hundred ten of this chapter, except as otherwise provided. (i) Any local
law, ordinance or resolution enacted  by  any  city  of  less  than  one
million  or by any county or school district, imposing the taxes author-
ized by this subdivision, shall, notwithstanding any provision of law to
the contrary, exclude from the operation of such local taxes  all  sales
of  tangible  personal  property  for  use  or  consumption directly and
predominantly in the production  of  tangible  personal  property,  gas,
electricity,  refrigeration  or steam, for sale, by manufacturing, proc-
essing, generating, assembly, refining, mining or  extracting;  and  all
sales of tangible personal property for use or consumption predominantly
either  in  the  production  of tangible personal property, for sale, by
farming or in a commercial horse boarding operation, or  in  both;  and,
unless such city, county or school district elects otherwise, shall omit
the  provision  for credit or refund contained in clause six of subdivi-
sion (a) or subdivision (d) of section eleven hundred nineteen  of  this
chapter.  (ii)  Any  local  law,  ordinance or resolution enacted by any
city, county or school district, imposing the taxes authorized  by  this
subdivision,  shall  omit the residential solar energy systems equipment
exemption provided for in subdivision (ee), the commercial solar  energy
systems  equipment  exemption  provided  for in subdivision (hh) and the
clothing and footwear exemption provided  for  in  paragraph  thirty  of
subdivision  (a)  AND  THE  MOBILE  TELECOMMUNICATIONS SERVICE EXEMPTION
PROVIDED FOR IN SUBDIVISION (CC) of section eleven  hundred  fifteen  of
this  chapter, unless such city, county or school district elects other-
wise as to  either  such  residential  solar  energy  systems  equipment
exemption,  such  commercial solar energy systems equipment exemption or
such clothing and footwear exemption OR SUCH TELECOMMUNICATIONS  SERVICE
EXEMPTION.
  S  4.  Section 1210 of the tax law is amended by adding a new subdivi-
sion (q) to read as follows:
  (Q) NOTWITHSTANDING ANY OTHER PROVISION OF STATE OR LOCAL  LAW,  ORDI-
NANCE OR RESOLUTION TO THE CONTRARY:
  (1)  ANY CITY, COUNTY OR SCHOOL DISTRICT, ACTING THROUGH ITS GOVERNING
BODY, IS HEREBY AUTHORIZED AND EMPOWERED TO ELECT TO  PROVIDE  THE  SAME
EXEMPTIONS  FROM  SUCH  TAXES  AS  THE MOBILE TELECOMMUNICATIONS SERVICE
EXEMPTION FROM STATE SALES  AND  COMPENSATING  USE  TAXES  DESCRIBED  IN
SUBDIVISION  (CC)  OF  SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER BY
ENACTING A RESOLUTION IN THE FORM SET FORTH IN  PARAGRAPH  TWO  OF  THIS
SUBDIVISION;  ANY CITY HAVING A POPULATION OF ONE MILLION OR MORE WHERE-
UPON, UPON COMPLIANCE WITH THE PROVISIONS OF SUBDIVISIONS (D) AND (E) OF
THIS SECTION, SUCH ENACTMENT OF SUCH RESOLUTION SHALL BE DEEMED TO BE AN
AMENDMENT TO SUCH SECTION ELEVEN HUNDRED SEVEN AND SUCH  SECTION  ELEVEN
HUNDRED  SEVEN SHALL BE DEEMED TO INCORPORATE SUCH EXEMPTIONS AS IF THEY
HAD BEEN DULY ENACTED BY THE  STATE  LEGISLATURE  AND  APPROVED  BY  THE
GOVERNOR.
  (2)  FORM  OF RESOLUTION: BE IT ENACTED BY THE (INSERT PROPER TITLE OF
LOCAL LEGISLATIVE BODY) AS FOLLOWS:
  SECTION ONE.  RECEIPTS  FROM  SALES  OF  AND  CONSIDERATION  GIVEN  OR
CONTRACTED TO BE GIVEN FOR, OR FOR THE USE OF, MOBILE TELECOMMUNICATIONS
SERVICE  EXEMPT  FROM STATE SALES AND COMPENSATING USE TAXES PURSUANT TO

S. 2303                             3

SUBDIVISION (CC) OF SECTION 1115 OF THE TAX LAW  SHALL  ALSO  BE  EXEMPT
FROM SALES AND COMPENSATING USE TAXES IMPOSED IN THIS JURISDICTION.
  SECTION  TWO.  THIS  RESOLUTION SHALL TAKE EFFECT MARCH 1, (INSERT THE
YEAR, BUT NOT EARLIER THAN THE YEAR 2014) AND SHALL APPLY TO SALES MADE,
SERVICES RENDERED AND USES OCCURRING ON AND AFTER THAT DATE  IN  ACCORD-
ANCE  WITH THE APPLICABLE TRANSITIONAL PROVISIONS IN SECTIONS 1106, 1216
AND 1217 OF THE NEW YORK TAX LAW.
  S 5. This act shall take effect immediately; provided,  however,  that
sections one and two of this act shall take effect March 1, 2014.

S2303A (ACTIVE) - Bill Details

See Assembly Version of this Bill:
A4956A
Current Committee:
Senate Investigations And Government Operations
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) - Bill Texts

view summary

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

view sponsor memo
BILL NUMBER:S2303A

TITLE OF BILL: An act to amend the tax law, in relation to taxpayer
relief on cell phone taxes

PURPOSE:

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

SUMMARY OF PROVISIONS:

Eliminates the state sales tax on wireless telephone services and also
allows local governments the option of exempting such services.

JUSTIFICATION:

This bill eliminates the state sales tax on wireless telephone
services while allowing localities the option of also eliminating
their local tax by home rule request to the Department of Taxation and
Finance. If the federal, state and local taxes on wireless services
are combined, the total comes to 21.71%. New York State has the
highest tax for cell phone use in the nation. The national average is
14.32%. New Yorkers are simply overtaxed. Not only do we have the
highest cell phone tax in the country, we also have the highest
property taxes as well. It is time legislation is passed to help the
state of New York and reduce the amount of taxation. This proposal
would place New York at the national average for cell phone taxes.

LEGISLATIVE HISTORY:

2013: Referred to Investigations / A4956 Referred to Ways and Means
2012: S.3547 Referred to Investigations/A.10430 Referred to Ways &
Means
2011: S.3547 Referred to Investigations
2010: S.608 Referred to Investigations/A.2431 Referred to Ways & Means
2009: S.608 Referred to Investigations/A/2431 Referred to Ways & Means
2008: S.6033 Referred to Rules/A.B870 Referred to Ways & Means
2007: S.6033 Referred to Investigations/A.8870 Referred to Ways &
Means

FISCAL IMPLICATIONS:

Undetermined.

EFFECTIVE DATE:

This act shall take effect immediately; provided however, that section
one and section two of this act shall take effect March 1, 2015.

view full 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

S. 2303--A                          2

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
taxes  imposed  by  such  city  or  county and with such limitations and
special provisions as are set forth in this article. The  taxes  author-
ized  under  this  subdivision  may  not  be imposed by a city or county
unless the local law, ordinance or resolution imposes such taxes  so  as
to  include  all  portions  and all types of receipts, charges or rents,
subject to state tax under  sections  eleven  hundred  five  and  eleven
hundred ten of this chapter, except as otherwise provided. (i) Any local
law,  ordinance  or  resolution  enacted  by  any  city of less than one
million or by any county or school district, imposing the taxes  author-
ized by this subdivision, shall, notwithstanding any provision of law to
the  contrary,  exclude from the operation of such local taxes all sales
of tangible personal  property  for  use  or  consumption  directly  and
predominantly  in  the  production  of  tangible personal property, gas,
electricity, refrigeration or steam, for sale, by  manufacturing,  proc-
essing,  generating,  assembly,  refining, mining or extracting; and all
sales of tangible personal property for use or consumption predominantly
either in the production of tangible personal  property,  for  sale,  by
farming  or  in  a commercial horse boarding operation, or in both; and,
unless such city, county or school district elects otherwise, shall omit
the provision for credit or refund contained in clause six  of  subdivi-
sion  (a)  or subdivision (d) of section eleven hundred nineteen of this
chapter. (ii) Any local law, ordinance  or  resolution  enacted  by  any
city,  county  or school district, imposing the taxes authorized by this
subdivision, shall omit the residential solar energy  systems  equipment
exemption  provided for in subdivision (ee), the commercial solar energy
systems equipment exemption provided for in subdivision (ii) [and],  the
clothing  and  footwear  exemption  provided  for in paragraph thirty of
subdivision (a) AND  THE  MOBILE  TELECOMMUNICATIONS  SERVICE  EXEMPTION
PROVIDED  FOR  IN  SUBDIVISION (CC) of section eleven hundred fifteen of
this chapter, unless such city, county or school district elects  other-
wise  as  to  either  such  residential  solar  energy systems equipment
exemption, such commercial  solar  energy  systems  equipment  exemption
[or],  such  clothing  and footwear exemption OR SUCH TELECOMMUNICATIONS
SERVICE EXEMPTION.
  S 4. Section 1210 of the tax law is amended by adding a  new  subdivi-
sion (q) to read as follows:
  (Q)  NOTWITHSTANDING  ANY OTHER PROVISION OF STATE OR LOCAL LAW, ORDI-
NANCE OR RESOLUTION TO THE CONTRARY:
  (1) ANY CITY, COUNTY OR SCHOOL DISTRICT, ACTING THROUGH ITS  GOVERNING
BODY,  IS  HEREBY  AUTHORIZED AND EMPOWERED TO ELECT TO PROVIDE THE SAME
EXEMPTIONS FROM SUCH TAXES  AS  THE  MOBILE  TELECOMMUNICATIONS  SERVICE
EXEMPTION  FROM  STATE  SALES  AND  COMPENSATING  USE TAXES DESCRIBED IN
SUBDIVISION (CC) OF SECTION ELEVEN HUNDRED FIFTEEN OF  THIS  CHAPTER  BY
ENACTING  A  RESOLUTION  IN  THE FORM SET FORTH IN PARAGRAPH TWO OF THIS
SUBDIVISION; ANY CITY HAVING A POPULATION OF ONE MILLION OR MORE  WHERE-
UPON, UPON COMPLIANCE WITH THE PROVISIONS OF SUBDIVISIONS (D) AND (E) OF
THIS SECTION, SUCH ENACTMENT OF SUCH RESOLUTION SHALL BE DEEMED TO BE AN
AMENDMENT  TO  SUCH SECTION ELEVEN HUNDRED SEVEN AND SUCH SECTION ELEVEN
HUNDRED SEVEN SHALL BE DEEMED TO INCORPORATE SUCH EXEMPTIONS AS IF  THEY
HAD  BEEN  DULY  ENACTED  BY  THE  STATE LEGISLATURE AND APPROVED BY THE
GOVERNOR.
  (2) FORM OF RESOLUTION: BE IT ENACTED BY THE (INSERT PROPER  TITLE  OF
LOCAL LEGISLATIVE BODY) AS FOLLOWS:

S. 2303--A                          3

  SECTION  ONE.  RECEIPTS  FROM  SALES  OF  AND  CONSIDERATION  GIVEN OR
CONTRACTED TO BE GIVEN FOR, OR FOR THE USE OF, MOBILE TELECOMMUNICATIONS
SERVICE EXEMPT FROM STATE SALES AND COMPENSATING USE TAXES  PURSUANT  TO
SUBDIVISION  (CC)  OF  SECTION  1115 OF THE TAX LAW SHALL ALSO BE EXEMPT
FROM SALES AND COMPENSATING USE TAXES IMPOSED IN THIS JURISDICTION.
  SECTION  TWO.  THIS  RESOLUTION SHALL TAKE EFFECT MARCH 1, (INSERT THE
YEAR, BUT NOT EARLIER THAN THE YEAR 2015) AND SHALL APPLY TO SALES MADE,
SERVICES RENDERED AND USES OCCURRING ON AND AFTER THAT DATE  IN  ACCORD-
ANCE  WITH THE APPLICABLE TRANSITIONAL PROVISIONS IN SECTIONS 1106, 1216
AND 1217 OF THE NEW YORK TAX LAW.
  S 5. This act shall take effect immediately; provided,  however,  that
sections one and two of this act shall take effect March 1, 2015.

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