| Date of Action |
Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|---|---|
| Jun 02, 2016 |
reported and committed to finance |
| Apr 13, 2016 |
print number 5376a |
| Apr 13, 2016 |
amend and recommit to investigations and government operations |
| Jan 06, 2016 |
referred to investigations and government operations |
| May 14, 2015 |
referred to investigations and government operations |
Senate Bill S5376A
2015-2016 Legislative Session
Sponsored By
(D) Senate District
Archive: Last Bill Status - In Senate Committee Finance Committee
Actions
Votes
Bill Amendments
2015-S5376 - Details
- See Assembly Version of this Bill:
- A4709
- Current Committee:
- Senate Finance
- Law Section:
- Tax Law
- Laws Affected:
- Amd §1115, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2009-2010:
A1349
2011-2012: A1173
2013-2014: A1365
2017-2018: S1483, A3647
2019-2020: A3166
2021-2022: A3990
2023-2024: A2686
2015-S5376 - Sponsor Memo
BILL NUMBER:S5376
TITLE OF BILL: An act to amend the tax law, in relation to exempting
from sales and compensating use tax, receipts from the provision of
transportation of used tangible personal property for the purpose of
recycling, reuse or remanufacture
PURPOSE OR GENERAL IDEA OF BILL: The bill provides that costs for trans-
porting property for recycling, reuse or remanufacturing be exempt from
the State sales and use tax.
SUMMARY OF SPECIFIC PROVISIONS: The bill adds new subdivision 1115-jj to
the Tax Law to provide an exemption from the State sales and use tax for
costs of transporting materials for recycling, reuse or remanufacturing.
JUSTIFICATION: The bill establishes an incentive to recycle, reuse or
remanufacture materials by removing the NYS sales and use tax from the
transport costs for such materials. This modest incentive will keep
additional materials, such as electronic equipment, from being thrown
into landfills, rather than recycled for reuse and remanufacturing.
PRIOR LEGISLATIVE HISTORY: 2013-14: A.1365/Ways and Means 2011-12:
A.1173/Ways and Means 2009-10: A.1349/Ways and Means 2007-08:
A.3361/Ways and Means 2005-06: A.3391/Ways and Means 2003-04:
A.2962/Ways and Means 2002: A.10149/Ways and Means
2015-S5376 - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
5376
2015-2016 Regular Sessions
I N S E N A T E
May 14, 2015
___________
Introduced by Sen. AVELLA -- 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 exempting from sales and
compensating use tax, receipts from the provision of transportation of
used tangible personal property for the purpose of recycling, reuse or
remanufacture
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Section 1115 of the tax law is amended by adding a new
subdivision (jj) to read as follows:
(JJ) RECEIPTS FROM THE PROVISION OF THE TRANSPORTATION OF USED TANGI-
BLE PERSONAL PROPERTY FOR THE PURPOSE OF RECYCLING, REUSING OR REMANU-
FACTURING SUCH PROPERTY.
S 2. This act shall take effect on the first day of the sales tax
quarterly period, as described in subdivision (b) of section 1136 of the
tax law, beginning not less than 90 days after the date this act shall
have become a law and shall apply to the provision of transportation on
or after such effective date.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD06515-01-5
2015-S5376A (ACTIVE) - Details
- See Assembly Version of this Bill:
- A4709
- Current Committee:
- Senate Finance
- Law Section:
- Tax Law
- Laws Affected:
- Amd §1115, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2009-2010:
A1349
2011-2012: A1173
2013-2014: A1365
2017-2018: S1483, A3647
2019-2020: A3166
2021-2022: A3990
2023-2024: A2686
2015-S5376A (ACTIVE) - Sponsor Memo
BILL NUMBER: S5376A
TITLE OF BILL : An act to amend the tax law, in relation to
exempting from sales and compensating use tax, receipts from the
provision of transportation of used tangible personal property for the
purpose of recycling, reuse or remanufacture
PURPOSE OR GENERAL IDEA OF BILL :
The bill provides that costs for transporting property for recycling,
reuse or remanufacturing be exempt from the State sales and use tax.
SUMMARY OF SPECIFIC PROVISIONS :
The bill adds new subdivision 1115-kk to the Tax Law to provide an
exemption from the State sales and use tax for costs of transporting
materials for recycling, reuse or remanufacturing.
JUSTIFICATION :
The bill establishes an incentive to recycle, reuse or remanufacture
materials by removing the NYS sales and use tax from the transport
costs for such materials. This modest incentive will keep additional
materials, such as electronic equipment, from being thrown into
landfills, rather than recycled for reuse and remanufacturing.
2015-S5376A (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
5376--A
2015-2016 Regular Sessions
I N S E N A T E
May 14, 2015
___________
Introduced by Sen. AVELLA -- 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 exempting from sales and
compensating use tax, receipts from the provision of transportation of
used tangible personal property for the purpose of recycling, reuse or
remanufacture
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Section 1115 of the tax law is amended by adding a new
subdivision (kk) to read as follows:
(KK) RECEIPTS FROM THE PROVISION OF THE TRANSPORTATION OF USED TANGI-
BLE PERSONAL PROPERTY FOR THE PURPOSE OF RECYCLING, REUSING OR REMANU-
FACTURING SUCH PROPERTY.
S 2. This act shall take effect on the first day of the sales tax
quarterly period, as described in subdivision (b) of section 1136 of the
tax law, beginning not less than 90 days after the date this act shall
have become a law and shall apply to the provision of transportation on
or after such effective date.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD06515-02-6
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