senate Bill S4696

Signed By Governor
2013-2014 Legislative Session

Relates to the definition of the term "recorded programs" for purposes of the sales tax exemption for machinery or equipment for use or consumption by a broadcaster

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Archive: Last Bill Status Via A7262 - Signed by Governor


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

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jul 31, 2013 signed chap.229
Jul 19, 2013 delivered to governor
Jun 18, 2013 returned to assembly
passed senate
3rd reading cal.838
substituted for s4696
Jun 18, 2013 substituted by a7262
Jun 04, 2013 advanced to third reading
Jun 03, 2013 2nd report cal.
May 30, 2013 1st report cal.838
Apr 18, 2013 referred to investigations and government operations

Votes

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May 30, 2013 - Investigations and Government Operations committee Vote

S4696
8
0
committee
8
Aye
0
Nay
0
Aye with Reservations
0
Absent
1
Excused
0
Abstained
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Investigations and Government Operations Committee Vote: May 30, 2013

excused (1)

S4696 - Bill Details

See Assembly Version of this Bill:
A7262
Law Section:
Tax Law
Laws Affected:
Amd ยง1115, Tax L

S4696 - Bill Texts

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Relates to the definition of the term "recorded programs" for purposes of the sales tax exemption for machinery or equipment for use or consumption by a broadcaster directly and predominantly in the production of certain live or recorded programs.

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BILL NUMBER:S4696 REVISED 5/16/13

TITLE OF BILL: An act to amend the tax law, in relation to the
definition of the term "recorded programs" for purposes of the sales
tax exemption for machinery or equipment for use or consumption by a
broadcaster directly and predominantly in the production of certain
live or recorded programs

PURPOSE: This bill would clarify the definition of the term "recorded
programs" for purposes of the sales tax exemption for machinery or
equipment for use or consumption by a broadcaster directly and
predominantly in the production of certain live or recorded programs.

SUMMARY OF PROVISIONS:

Section 1 - Amends subparagraph (C) of paragraph 38 of subdivision (a)
of section 1115 of the tax law, as added by section 1 of part T of
Chapter 63 of the laws of 2000.

Section 2 - Effective Date

JUSTIFICATION: Due to the evolution of production technology from
physical recording to a digital based industry, this bill will clarify
that the current tax exemption for production equipment would apply to
digital production.

LEGISLATIVE HISTORY: New legislation

FISCAL IMPLICATIONS: This bill is revenue neutral as the current
exemption which applies to taped recording equipment would be applied
to digital recording equipment which over time will replace existing
tape recording equipment. According to the 2013-14 annual report on
New York tax expenditures, the exemption has totaled $4M annually
since 2006.

EFFECTIVE DATE: This act shall tax effect immediately.

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

                                  4696

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                             April 18, 2013
                               ___________

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

AN  ACT  to amend the tax law, in relation to the definition of the term
  "recorded programs" for  purposes  of  the  sales  tax  exemption  for
  machinery or equipment for use or consumption by a broadcaster direct-
  ly  and  predominantly  in  the production of certain live or recorded
  programs

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

  Section  1.  Subparagraph  (C)  of  paragraph 38 of subdivision (a) of
section 1115 of the tax law, as added by section 1 of part T of  chapter
63 of the laws of 2000, is amended to read as follows:
  (C) For purposes of this paragraph: (i) the term "broadcaster" means a
television  or  radio  station  licensed  by  the federal communications
commission, a television or radio broadcast network  or  a  cable  tele-
vision  network.  The term "television or radio broadcast network" means
an organization which produces and/or purchases  programs  intended  for
transmission  by affiliated television or radio stations licensed by the
federal communications commission and which has distribution  facilities
or  circuits  available  to  such affiliated stations during all or some
portion of one or more days during each week. The term "cable television
network" means an organization which produces and/or purchases  programs
intended  for  transmission either by direct broadcast satellite systems
or by cable systems pursuant to an affiliation or similar agreement  and
which  has  distribution facilities or circuits available to such direct
broadcast satellite systems or such cable systems  during  all  or  some
portion  of  one  or  more  days  during each week.   For the purpose of
subparagraph (B) of this paragraph, the  term  "broadcaster"  shall  not
include  cable  system  operators  and direct broadcast satellite system
operators. Provided, however, for the purpose  of  subparagraph  (A)  of

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10440-01-3

S. 4696                             2

this  paragraph, such term shall also include a cable system operator or
a direct broadcast satellite system  operator  solely  with  respect  to
machinery  or  equipment  or other tangible personal property (including
parts,  tools  and  supplies)  for use or consumption by it directly and
predominantly in the production (including post-production) of  live  or
recorded  programs  intended  for  transmission  to its viewers over its
system; (ii) the term "programs" means  any  performance,  event,  play,
story  or  literary,  musical,  artistic  or  other work used for enter-
tainment or educational purposes, including but  not  limited  to  news,
news  specials, sporting events, game shows, talk shows and commercials;
and (iii) the term "recorded programs" means any  program  contained  on
[film, tape, disc or] any [other physical media] MEDIUM.
  S 2. This act shall take effect immediately.

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