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Assembly Bill A602

2015-2016 Legislative Session

Excludes sale of services by yoga studios from sales tax in N.Y. city

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Archive: Last Bill Status - In Assembly Committee

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2015-A602 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd ยง1212-A, Tax L
Versions Introduced in Other Legislative Sessions:
2011-2012: A10653
2013-2014: A776
2017-2018: A3360

2015-A602 (ACTIVE) - Summary

Excludes sale of services by yoga studios from sales tax in cities having a population of one million or more.

2015-A602 (ACTIVE) - Bill Text download pdf 

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

                                   602

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                               (PREFILED)

                             January 7, 2015
                               ___________

Introduced  by  M.  of  A.  ROSENTHAL  --  read once and referred to the
  Committee on Ways and Means

AN ACT to amend the tax law, in relation to excluding sale  of  services
  by  yoga  studios  from sales tax in cities having a population of one
  million or more

  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 1212-A of the tax
law,  as  amended by chapter 200 of the laws of 2009, is amended to read
as follows:
  (2) a tax, at the same uniform rate, but at a rate not to exceed  four
and  one-half per centum, in multiples of one-half of one per centum, on
the receipts from every sale of the following services: beauty,  barber-
ing,  hair  restoring,  manicuring,  pedicuring,  electrolysis,  massage
services and similar services, and every  sale  of  services  by  weight
control  salons,  health  salons, gymnasiums, turkish and sauna bath and
similar establishments, EXCEPT FOR THE SALE OF SERVICES BY YOGA STUDIOS,
and every charge for the use of such  facilities,  whether  or  not  any
tangible  personal property is transferred in conjunction therewith; but
excluding services rendered by a physician, osteopath,  dentist,  nurse,
physiotherapist,   chiropractor,   podiatrist,  optometrist,  ophthalmic
dispenser or a person performing similar services licensed  under  title
VIII  of the education law, as amended, and excluding such services when
performed on pets and other animals.
  S 2. This act shall take effect on the first day of a quarterly  sales
tax  period,  as set forth in subdivision (b) of section 1136 of the tax
law, next succeeding the thirtieth day after it shall have become a law.
Provided, however, that the commissioner of  taxation  and  finance  may
take  any  action necessary for the timely implementation of this act on
or before the date on which it shall have become a law.

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

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