Assembly Bill A9787

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

                                  9787

                          I N  A S S E M B L Y

                              April 8, 2016
                               ___________

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

AN  ACT  to  amend  the  tax  law, in relation to enacting the "disaster
  preparedness and emergency planning act" relating  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. Short title.  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 (n) to read as follows:
  (N) 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.
  (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 2016) AND SHALL APPLY TO SALES
MADE IN  ACCORDANCE  WITH  THE  APPLICABLE  TRANSITIONAL  PROVISIONS  IN
SECTIONS 1106, 1216 AND 1217 OF THE NEW YORK TAX LAW.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01698-03-6
              

A. 9787                             2

  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 subdivision (n) of section 1210 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 preparation 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 2017 and thereafter; provided, however,
the provisions required by section three of this act shall be  completed
by April 1, 2017.