senate Bill S2614A

2013-2014 Legislative Session

Exempts other states and possessions of the United States, and their political subdivisions from state sales 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
Jan 29, 2014 print number 2614a
amend and recommit to investigations and government operations
Jan 08, 2014 referred to investigations and government operations
Jan 23, 2013 referred to investigations and government operations

Bill Amendments

Original
A (Active)
Original
A (Active)

S2614 - Bill Details

Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §1116, Tax L
Versions Introduced in 2011-2012 Legislative Session:
S6163

S2614 - Bill Texts

view summary

Exempts other states and possessions of the United States and their political subdivisions from state sales taxes.

view sponsor memo
BILL NUMBER:S2614

TITLE OF BILL: An act to amend the tax law, in relation to providing an
exemption from sales tax for sales made to other states, other political
subdivisions of the United States and their political subdivisions

PURPOSE: To provide an automatic exemption for New York state sales and
use tax to other states and political subdivisions of the United States
for uses which would otherwise be immune from taxation.

SUMMARY OF PROVISIONS:

Section 1. Amends paragraph 2 of subdivision(a) of section 1116 of the
tax law to provide that any state, any political subdivision, agency, or
instrumentality which would otherwise be immune from taxation where it
is a purchaser, user or consumer, or where it sells services or property
of a kind not ordinarily sold by private persons.

Section 2. Provides that this act shall take effect July 1, 2013 or on
the first day of a sales tax quarterly period, as described in subdivi-
sion (b) of section 1136 of the tax law, next commencing after signa-
ture.

JUSTIFICATION: New York currently does not provide an automatic
exemption for sales and services performed in New York state for out of
state governmental and other municipal entities. This results in a situ-
ation where other states and their municipal governments are discouraged
from conducting business within New York. The situation is particularly
troublesome for business close to the borders of other states and is
resulting in the loss of such business for in state business concerns.

Many other states currently provide such a blanket sales tax exemption
to other governmental entities, realizing that it is an incentive to
encourage out of state revenue for their employers.

LEGISLATIVE HISTORY: 2012: S.6163 Referred to Investigations and
Government Operations

FISCAL IMPLICATIONS: Undetermined.

EFFECTIVE DATE: This act shall take affect July 1, 2013 or upon an
immediately preceding sales tax quarter.

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

                                  2614

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 23, 2013
                               ___________

Introduced  by  Sen.  YOUNG  -- 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 providing an exemption  from
  sales tax for sales made to other states, other political subdivisions
  of the United States and their political subdivisions

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

  Section 1.  Paragraph 2 of subdivision (a) of section 1116 of the  tax
law,  as  amended by chapter 530 of the laws of 1976, is amended to read
as follows:
  (2) The United States of America, ANY STATE, THE DISTRICT OF COLUMBIA,
OR ANY POSSESSION OF THE UNITED STATES OR POLITICAL SUBDIVISION THEREOF,
and any [of its agencies and instrumentalities] AGENCY OR INSTRUMENTALI-
TY OF ANY OF THE FOREGOING THAT IS NOT DESCRIBED  IN  PARAGRAPH  ONE  OF
THIS  SUBDIVISION, insofar as it is immune from taxation where it is the
purchaser, user or consumer, or where it sells services or property of a
kind not ordinarily sold by private persons;
  S 2. This act shall take effect July 1, 2013 or on the first day of  a
sales  tax  quarterly period, as described in subdivision (b) of section
1136 of the tax law, next commencing at least ninety days after this act
shall have become a law, whichever shall be later.




 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD07119-01-3

S2614A (ACTIVE) - Bill Details

Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §1116, Tax L
Versions Introduced in 2011-2012 Legislative Session:
S6163

S2614A (ACTIVE) - Bill Texts

view summary

Exempts other states and possessions of the United States and their political subdivisions from state sales taxes.

view sponsor memo
BILL NUMBER:S2614A

TITLE OF BILL: An act to amend the tax law, in relation to providing
an exemption from sales tax for sales made to other states, other
political subdivisions of the United States and their political
subdivisions

PURPOSE: To provide an automatic exemption for New York state sales
and use tax to other states and political subdivisions of the United
States for uses which would otherwise be immune from taxation.

SUMMARY OF PROVISIONS:

Section 1. Amends paragraph 2 of subdivision (a) of section 1116 of
the tax law to provide that any state, any political subdivision,
agency, or instrumentality which would otherwise be immune from
taxation where it is a purchaser, user or consumer, or where it sells
services or property of a kind not ordinarily sold by private persons.

Section 2. Provides that this act shall take effect July 1, 2013 or on
the first day of a sales tax quarterly period, as described in
subdivision (b) of section 1136 of the tax law, next commencing after
signature.

JUSTIFICATION: New York currently does not provide an automatic
exemption for sales and services performed in New York state for out
of state governmental and other municipal entities. This results in a
situation where other states and their municipal governments are
discouraged from conducting business within New York. The situation is
particularly troublesome for business close to the borders of other
states and is resulting in the loss of such business for in state
business concerns.

Many other states currently provide such a blanket sales tax exemption
to other governmental entities, realizing that it is an incentive to
encourage out of state revenue for their employers.

LEGISLATIVE HISTORY: 2012: S.6163 Referred to Investigations and
Government Operations

FISCAL IMPLICATIONS: Undetermined.

EFFECTIVE DATE: This act shall take effect July 1, 2014 or on the
first day of a sales tax quarterly period, as described in subdivision
(b) of section 1136 of the tax law, next commencing at least ninety
days after this act shall have become a law, whichever shall be later.

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

                                 2614--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 23, 2013
                               ___________

Introduced  by  Sen.  YOUNG  -- 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 providing an exemption from
  sales tax for sales made to other states, other political subdivisions
  of the United States and their political subdivisions

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

  Section  1.  Paragraph 2 of subdivision (a) of section 1116 of the tax
law, as amended by chapter 530 of the laws of 1976, is amended  to  read
as follows:
  (2) The United States of America, ANY STATE, THE DISTRICT OF COLUMBIA,
OR ANY POSSESSION OF THE UNITED STATES OR POLITICAL SUBDIVISION THEREOF,
and any [of its agencies and instrumentalities] AGENCY OR INSTRUMENTALI-
TY  OF  ANY  OF  THE FOREGOING THAT IS NOT DESCRIBED IN PARAGRAPH ONE OF
THIS SUBDIVISION, insofar as it is immune from taxation where it is  the
purchaser, user or consumer, or where it sells services or property of a
kind not ordinarily sold by private persons;
  S  2. This act shall take effect July 1, 2014 or on the first day of a
sales tax quarterly period, as described in subdivision (b)  of  section
1136 of the tax law, next commencing at least ninety days after this act
shall have become a law, whichever shall be later.



 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD07119-02-4

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