senate Bill S4773C

2013-2014 Legislative Session

Creates the "disaster preparedness and emergency planning act"; local sales tax exemption for emergency preparedness supplies

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Sponsored By

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 (8)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Apr 23, 2014 print number 4773c
amend (t) and recommit to investigations and government operations
Feb 10, 2014 print number 4773b
amend (t) and recommit to investigations and government operations
Feb 07, 2014 print number 4773a
amend (t) and recommit to investigations and government operations
Jan 08, 2014 referred to investigations and government operations
Apr 23, 2013 referred to investigations and government operations

S4773 - Details

See Assembly Version of this Bill:
A6532B
Law Section:
Tax Law
Laws Affected:
Amd §1210, Tax L

S4773 - Summary

Creates the "disaster preparedness and emergency planning act"; authorizes a local sales tax exemption for emergency preparedness supplies; requires the division of homeland security and emergency services, in conjunction with the department of taxation and finance, to establish, promote and publish on the web a list of eligible items.

S4773 - Sponsor Memo

S4773 - Bill Text download pdf

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

                                  4773

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                             April 23, 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 the  "disaster  preparedness
  and  emergency  planning act"; and in relation to establishing a sales
  and use tax exemption for emergency preparedness supplies

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

  Section  1.  This act shall be known and may be cited as the "disaster
preparedness and emergency planning act".
  S 2. Subdivision (a) of section 1115 of the  tax  law  is  amended  by
adding a new paragraph 44 to read as follows:
  (44)  DURING  THE  SEVEN-DAY  PERIOD  EACH YEAR COMMENCING ON THE LAST
MONDAY OF FEBRUARY, AND DURING THE SEVEN-DAY PERIOD EACH YEAR COMMENCING
ON THE SECOND-TO-LAST MONDAY IN JUNE, SUPPLIES FOR  EMERGENCY  PREPARED-
NESS.
  S  3.  The  division  of  homeland security and emergency services, in
conjunction with the department of taxation and  finance,  shall  estab-
lish,  promote, and publish on their respective websites a list of items
eligible for the sales and use tax exemption for emergency  preparedness
supplies,  as  set  forth  in paragraph 44 of subdivision (a) of section
1115 of the tax law. Such list shall be derived from,  but  not  limited
to,  information published by Federal Emergency Management Agency (FEMA)
and the American Red Cross relating to supplies necessary for the prepa-
ration of homes and businesses in the event of  a  natural  or  man-made
emergency.
  S  4.  This act shall take effect immediately and shall apply to sales
made and uses occurring for the time periods set forth in section two of
this act commencing in the year 2014 and thereafter; provided,  however,
the  provisions required by section three of this act shall be completed
by February 1, 2014.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10064-03-3

S4773A - Details

See Assembly Version of this Bill:
A6532B
Law Section:
Tax Law
Laws Affected:
Amd §1210, Tax L

S4773A - Summary

Creates the "disaster preparedness and emergency planning act"; authorizes a local sales tax exemption for emergency preparedness supplies; requires the division of homeland security and emergency services, in conjunction with the department of taxation and finance, to establish, promote and publish on the web a list of eligible items.

S4773A - Sponsor Memo

S4773A - Bill Text download pdf

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

                                 4773--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                             April 23, 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 the "disaster preparedness
  and emergency planning act"; and in relation to establishing  a  local
  sales and use tax exemption for emergency preparedness supplies

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

  Section 1. This act shall be known and may be cited as  the  "disaster
preparedness and emergency planning act".
  S  2.  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 HAVING A POPULATION OF ONE MILLION OR MORE IN WHICH THE
TAXES IMPOSED BY SECTION ELEVEN HUNDRED SEVEN OF  THIS  CHAPTER  ARE  IN
EFFECT,  AND  ANY  COUNTY  OR CITY, ACTING THROUGH ITS LOCAL LEGISLATIVE
BODY, IS  HEREBY  AUTHORIZED  AND  EMPOWERED  TO  ELECT  TO  PROVIDE  AN
EXEMPTION  FROM TAX ON SUPPLIES FOR EMERGENCY PREPAREDNESS BY ENACTING A
RESOLUTION IN THE FORM SET FORTH IN PARAGRAPH TWO OF THIS SUBDIVISION.
  (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 FOR
SUPPLIES FOR EMERGENCY PREPAREDNESS  SHALL  BE  EXEMPT  FROM  SALES  AND
COMPENSATING USE TAXES IMPOSED IN THIS JURISDICTION.
  SECTION  TWO.  THIS  RESOLUTION SHALL TAKE EFFECT SEPTEMBER 1, (INSERT
THE YEAR, BUT NOT EARLIER THAN THE YEAR 2014) AND SHALL APPLY  TO  SALES

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10064-05-3

S4773B - Details

See Assembly Version of this Bill:
A6532B
Law Section:
Tax Law
Laws Affected:
Amd §1210, Tax L

S4773B - Summary

Creates the "disaster preparedness and emergency planning act"; authorizes a local sales tax exemption for emergency preparedness supplies; requires the division of homeland security and emergency services, in conjunction with the department of taxation and finance, to establish, promote and publish on the web a list of eligible items.

S4773B - Sponsor Memo

S4773B - Bill Text download pdf

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

                                 4773--B

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                             April 23, 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 -- committee discharged, bill amended,
  ordered reprinted as amended and recommitted to said committee

AN ACT to amend the tax law,  in  relation  to  enacting  the  "disaster
  preparedness  and emergency planning act" to establish a sales and use
  tax exemption for emergency preparedness supplies

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

  Section  1.  Short  title. This act shall be known and may be cited as
the "disaster preparedness and emergency planning act".
  S 2. Subdivision (a) of section 1115 of the  tax  law  is  amended  by
adding a new paragraph 44 to read as follows:
  (44)  DURING  THE  SEVEN-DAY  PERIOD  EACH YEAR COMMENCING ON THE LAST
MONDAY OF FEBRUARY, AND DURING THE SEVEN-DAY PERIOD EACH YEAR COMMENCING
ON THE SECOND-TO-LAST MONDAY IN JUNE, SUPPLIES FOR  EMERGENCY  PREPARED-
NESS.
  S  3.  The  division  of  homeland security and emergency services, in
conjunction with the department of taxation and  finance,  shall  estab-
lish,  promote, and publish on their respective websites a list of items
eligible for the sales and use tax exemption for emergency  preparedness
supplies,  as  set  forth  in paragraph 44 of subdivision (a) of section
1115 of the tax law. Such list shall be derived from,  but  not  limited
to,  information published by Federal Emergency Management Agency (FEMA)
and the American Red Cross relating to supplies necessary for the prepa-
ration of homes and businesses in the event of  a  natural  or  man-made
emergency.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10064-06-4

S4773C (ACTIVE) - Details

See Assembly Version of this Bill:
A6532B
Law Section:
Tax Law
Laws Affected:
Amd §1210, Tax L

S4773C (ACTIVE) - Summary

Creates the "disaster preparedness and emergency planning act"; authorizes a local sales tax exemption for emergency preparedness supplies; requires the division of homeland security and emergency services, in conjunction with the department of taxation and finance, to establish, promote and publish on the web a list of eligible items.

S4773C (ACTIVE) - Sponsor Memo

S4773C (ACTIVE) - Bill Text download pdf

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

                                 4773--C

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                             April 23, 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 -- committee discharged, bill amended,
  ordered reprinted as amended and  recommitted  to  said  committee  --
  committee  discharged,  bill amended, ordered reprinted as amended and
  recommitted to said committee

AN ACT to amend the tax law, in relation to the  "disaster  preparedness
  and  emergency  planning act"; and in relation to establishing a local
  sales and use tax exemption for emergency preparedness supplies

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

  Section  1.  This act shall be known and may be cited as the "disaster
preparedness and emergency planning act".
  S 2. 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) (I) ANY COUNTY OR CITY IMPOSING SALES AND COMPENSATING  USE  TAXES
PURSUANT  TO  THE  AUTHORITY  OF  THIS SUBPART, ACTING THROUGH ITS LOCAL
LEGISLATIVE BODY IS HEREBY AUTHORIZED AND EMPOWERED TO ELECT TO  PROVIDE
AN EXEMPTION FROM TAX ON SUPPLIES FOR EMERGENCY PREPAREDNESS BY ENACTING
A RESOLUTION IN THE FORM SET FORTH IN PARAGRAPH TWO OF THIS SUBDIVISION.
  (II)  ANY CITY HAVING A POPULATION OF ONE MILLION OR MORE IN WHICH THE
TAXES IMPOSED BY SECTION ELEVEN HUNDRED SEVEN OF  THIS  CHAPTER  ARE  IN
EFFECT,  AND  ANY  COUNTY  OR CITY, ACTING THROUGH ITS LOCAL LEGISLATIVE
BODY, IS  HEREBY  AUTHORIZED  AND  EMPOWERED  TO  ELECT  TO  PROVIDE  AN
EXEMPTION  FROM TAX ON SUPPLIES FOR EMERGENCY PREPAREDNESS BY ENACTING A
RESOLUTION IN THE FORM SET FORTH IN PARAGRAPH TWO OF THIS SUBDIVISION.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10064-08-4

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