senate Bill S915

2013-2014 Legislative Session

Relates to providing a sales and compensating use tax exemption in certain areas of New York city

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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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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 08, 2014 referred to investigations and government operations
Jan 09, 2013 referred to investigations and government operations

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S915 - Bill Details

See Assembly Version of this Bill:
A1741
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §§1101 & 1115, Tax L
Versions Introduced in 2011-2012 Legislative Session:
S3172A, A4767, A9061

S915 - Bill Texts

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Relates to providing a sales and compensating use tax exemption in certain areas of New York city.

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BILL NUMBER:S915

TITLE OF BILL:
An act
to amend the tax law, in relation to providing a sales and compensating
use tax exemption in certain areas of New York city

PURPOSE OR GENERAL IDEA OF BILL:
To provide that there will be no sales tax, on goods or services that
are less than $110 for a period of six months from the first day
construction has commenced within a certain portion of the Second
Avenue Subway construction to assist the "Shop Second Avenue"
campaign currently underway in bringing consumers in the doors of
these beleaguered businesses that are likely to continue shopping
there after the sales tax is reinstated.

SUMMARY OF PROVISIONS:
Section 1 adds a new paragraph 39 to subdivision (b) of section 1101
of the tax law defining a good or service as having a value of less
than one hundred ten dollars in the aggregate. Section 2 adds a new
paragraph 44 to subdivision (a) of section 1115 of the tax law
providing a sale tax exemption for goods and services for a six month
period within the business zone area commencing on the first day of a
period of authorized construction. This legislation also defines the
business zone area as well as empowers the commissioner to determine
the period of authorized construction for each business zone area.

Section 3 contains the effective date.

JUSTIFICATION:
The East Side of Manhattan is currently undergoing one of the most
significant construction projects in decades -- the construction of
the long awaited Second Avenue subway. The construction has begun and
will eventually run through parts of eight Assembly Districts. While
the Second Avenue subway will eventually bring much needed
transportation improvements to the East Side, it is currently having
a substantially negative effect on local businesses. Some
establishments in the heart of the initial construction have lost 20
to 30 percent of business, and others have closed permanently.

This bill would create a Second Avenue Subway Construction Sales Tax
Free Zone with the purpose of providing incentive for consumers to
shop at businesses currently affected by the construction of the
Second Avenue Subway who are likely to continue shopping and
supporting these businesses after six months have passed and the
sales tax is reinstated.

PRIOR LEGISLATIVE HISTORY:
2008: A.10743 Referred to Ways and Means; S.8191 Referred to
Investigations and Government Operations.
2011-2012: S3172A

FISCAL IMPLICATIONS FOR STATE LOCAL GOVERNMENTS:
Unknown.

EFFECTIVE DATE:
This act would take effect immediately.


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

                                   915

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  Sen. SERRANO -- 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  a  sales  and
  compensating use tax exemption in certain areas of New York city

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

  Section 1. Subdivision (b) of section 1101 of the tax law  is  amended
by adding a new paragraph 39 to read as follows:
  (39)  GOODS  AND  SERVICES SHALL MEAN ANY GOOD OR SERVICE THE VALUE OF
WHICH IS LESS THAN ONE HUNDRED TEN DOLLARS IN VALUE IN THE AGGREGATE.
  S 2. Subdivision (a) of section 1115 of the  tax  law  is  amended  by
adding a new paragraph 44 to read as follows:
  (44)(I)  GOODS  AND  SERVICES,  AS DEFINED IN PARAGRAPH THIRTY-NINE OF
SUBDIVISION (B) OF SECTION ELEVEN HUNDRED ONE OF THIS ARTICLE, SOLD IN A
BUSINESS ZONE AREA. SUCH EXEMPTION SHALL CONTINUE FOR SIX MONTHS FOR ANY
GIVEN BUSINESS ZONE AREA COMMENCING ON THE FIRST  DAY  OF  A  PERIOD  OF
AUTHORIZED CONSTRUCTION.
  (II)  FOR  PURPOSES  OF  THIS PARAGRAPH, BUSINESS ZONE AREA SHALL MEAN
THOSE BUSINESSES IN THE CITY OF NEW YORK  THAT  ARE  NO  MORE  THAN  ONE
HUNDRED FEET FROM ANY CONSTRUCTION IN THE FOLLOWING AREAS:
  (A) 125TH STREET FROM 5TH AVENUE TO 3RD AVENUE;
  (B) 2ND AVENUE FROM 129TH STREET TO 92ND STREET;
  (C) 2ND AVENUE FROM 87TH STREET TO 83RD STREET;
  (D) 2ND AVENUE FROM 73RD STREET TO 69TH STREET;
  (E) 2ND AVENUE FROM 65TH STREET TO 58TH STREET;
  (F) 2ND AVENUE FROM 45TH STREET TO 41ST STREET;
  (G) 2ND AVENUE FROM 36TH STREET TO 32ND STREET;
  (H) 2ND AVENUE FROM 26TH STREET TO 23RD STREET;
  (I) 2ND AVENUE FROM 15TH STREET TO 11TH STREET;

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD00565-01-3

S. 915                              2

  (J) 2ND AVENUE FROM 6TH STREET TO 4TH STREET;
  (K) 2ND AVENUE FROM 4TH STREET TO HOUSTON STREET;
  (L) CHRYSTIE STREET FROM HOUSTON STREET TO CANAL STREET;
  (M) BOWERY FROM PELL STREET TO WORTH STREET;
  (N) WORTH STREET FROM MOTT STREET TO ST. JAMES PLACE;
  (O) WATER STREET FROM DOVER STREET TO JOHN STREET;
  (P) WATER STREET FROM WALL STREET TO COENTIES SLIP;
  (Q) THE INTERSECTION OF WATER STREET AND WHITEHALL STREET.
  (III)  FOR  THE  PURPOSES  OF  THIS  PARAGRAPH, THE COMMISSIONER SHALL
DETERMINE THE PERIOD OF AUTHORIZED CONSTRUCTION FOR EACH  BUSINESS  ZONE
AREA SPECIFIED IN SUBPARAGRAPH (II) OF THIS PARAGRAPH.
  S 3. This act shall take effect immediately.

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