senate Bill S3402A

2013-2014 Legislative Session

Exempts certain veterans service organizations from taxes on the sales of beer, wine and soda

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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 21, 2014 print number 3402a
amend and recommit to investigations and government operations
Jan 08, 2014 referred to investigations and government operations
Feb 01, 2013 referred to investigations and government operations

Bill Amendments

Original
A (Active)
Original
A (Active)

Co-Sponsors

S3402 - Bill Details

Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in 2011-2012 Legislative Session:
S6951

S3402 - Bill Texts

view summary

Exempts certain veterans service organizations from taxes on the sales of beer, wine and soda.

view sponsor memo
BILL NUMBER:S3402

TITLE OF BILL: An act to amend the tax law, in relation to exempting
certain veterans service organizations from taxes on the sales of beer,
wine and soda

PURPOSE; To provide for the exemption of sales tax on beer, wine and
soda for veterans service organizations such as American Legions and VFW
posts.

SUMMARY OF PROVISIONS: Amends Subdivision A of section 1115 of the tax
law by adding a new paragraph 1-a to exempt veterans service organiza-
tions chartered by the United States congress pursuant to 38 use 6902
from paying or charging sales taxes on beer, wine and soda.

EXISTING LAW: Veterans Service Organizations currently pay and charge
taxes on beer, wine and soda that is Served within these organizations.

JUSTIFICATION: Veteran's organizations such as American Legions and VFW
posts provide a variety of much needed services to our veterans. They
serve as a resource for various for non-profit and government services
as well as a brotherhood and support system for veterans in their commu-
nities. These organizations who provide this invaluable service often
operate on shoestring budgets. Veterans are our heroes who have sacri-
ficed their lives to defend our freedom and our liberty. Exempting
these organizations from sales taxes on beverages is a concrete way to
thank them for their service by alleviating the financial hardship of
paying these sales taxes.

LEGISLATIVE HISTORY: S. 6951 - Referred to Investigations and Govern-
ment Operations

FISCAL IMPLICATIONS: None.

LOCAL FISCAL IMPLICATIONS: None.

EFFECTIVE DATE: January 1, 2014

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

                                  3402

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            February 1, 2013
                               ___________

Introduced  by  Sen. ADDABBO -- 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 exempting  certain  veterans
  service organizations from taxes on the sales of beer, wine and soda

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

  Section 1. Subdivision (a) of section 1115 of the tax law  is  amended
by adding a new paragraph 1-a to read as follows:
  (1-A) BEER, WINE AND SODA PURCHASED OR SOLD BY VETERANS SERVICE ORGAN-
IZATIONS. FOR THE PURPOSES OF THIS PARAGRAPH, THE TERM "VETERANS SERVICE
ORGANIZATIONS"  SHALL  MEAN  VETERANS SERVICE ORGANIZATIONS CHARTERED BY
THE UNITED STATES CONGRESS PURSUANT TO 38 USC 5902.
  S 2. This act shall take effect January 1, 2014.






 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00363-01-3

Co-Sponsors

S3402A (ACTIVE) - Bill Details

Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in 2011-2012 Legislative Session:
S6951

S3402A (ACTIVE) - Bill Texts

view summary

Exempts certain veterans service organizations from taxes on the sales of beer, wine and soda.

view sponsor memo
BILL NUMBER:S3402A

TITLE OF BILL: An act to amend the tax law, in relation to exempting
certain veterans service organizations from taxes on the sales of
beer, wine and soda

PURPOSE:

To provide for the exemption of sales tax on beer, wine and soda for
veterans service organizations such as American Legions and VFW posts.

SUMMARY OF PROVISIONS:

Amends Subdivision A of section 1115 of the tax law by adding a new
paragraph 1-a to exempt veterans service organizations chartered by
the United States congress pursuant to 38 use 6902 from paying or
charging sales taxes on beer, wine and soda.

EXISTING LAW:

Veterans Service Organizations currently pay and charge taxes on beer,
wine and soda that is served within these organizations.

JUSTIFICATION:

Veteran's organizations such as American Legions and VFW posts provide
a variety of much needed services to our veterans. They serve as a
resource for various for non-profit and government services as well as
a brotherhood and support system for veterans in their communities.
These organizations who provide this invaluable service often operate
on shoestring budgets. Veterans are our heroes who have sacrificed
their lives to defend our freedom and our liberty. Exempting these
organizations from sales taxes on beverages is a concrete way to thank
them for their service by alleviating the financial hardship of paying
these sales taxes.

LEGISLATIVE HISTORY:

2013: S. 3402 - Referred to Investigations and Government Operations.

FISCAL IMPLICATIONS:

None.

LOCAL FISCAL IMPLICATIONS:

None.

EFFECTIVE DATE:

January 1, 2015

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

                                 3402--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            February 1, 2013
                               ___________

Introduced  by Sens. ADDABBO, SAMPSON -- read twice and ordered printed,
  and when printed to be committed to the  Committee  on  Investigations
  and  Government Operations -- recommitted to the Committee on Investi-
  gations 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 exempting  certain  veterans
  service organizations from taxes on the sales of beer, wine and soda

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

  Section 1. Subdivision (a) of section 1115 of the tax law  is  amended
by adding a new paragraph 1-a to read as follows:
  (1-A) BEER, WINE AND SODA PURCHASED OR SOLD BY VETERANS SERVICE ORGAN-
IZATIONS. FOR THE PURPOSES OF THIS PARAGRAPH, THE TERM "VETERANS SERVICE
ORGANIZATIONS"  SHALL  MEAN  VETERANS SERVICE ORGANIZATIONS CHARTERED BY
THE UNITED STATES CONGRESS PURSUANT TO 38 USC 5902.
  S 2. This act shall take effect January 1, 2015.





 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00363-02-4

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