Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Jun 17, 2016 |
recommitted to rules ordered to third reading cal.1954 committee discharged and committed to rules |
Jan 06, 2016 |
referred to investigations and government operations |
May 14, 2015 |
referred to investigations and government operations |
Senate Bill S5523
2015-2016 Legislative Session
Sponsored By
(R) Senate District
Archive: Last Bill Status - In Senate Committee Rules Committee
- Introduced
-
- In Committee Assembly
- In Committee Senate
-
- On Floor Calendar Assembly
- On Floor Calendar Senate
-
- Passed Assembly
- Passed Senate
- Delivered to Governor
- Signed By Governor
Actions
Votes
2015-S5523 (ACTIVE) - Details
- Current Committee:
- Senate Rules
- Law Section:
- Tax Law
- Laws Affected:
- Amd §§1101, 1131 & 1132, Tax L
- Versions Introduced in 2015-2016 Legislative Session:
-
S5523
2015-S5523 (ACTIVE) - Sponsor Memo
BILL NUMBER:S5523 TITLE OF BILL: An act to amend the tax law, in relation to renting of housing through marketplace providers PURPOSE OR GENERAL IDEA OF BILL: This bill will allow marketplace providers to collect sales and occupan- cy taxes on behalf of its clients. SUMMARY OF SPECIFIC PROVISIONS: Section 1. Subdivision (c) of section 1101 of the tax law is amended by adding two new paragraphs 9 and 10. This section defines "facilitates occupancy", "marketplace seller of occupancy" and "marketplace provider of occupancy". This section allows for marketplace providers to assume the sales tax collection and remittance responsibilities. Section 2. Amends paragraph 6 of subdivision (c) of section 1101 of the tax law, as amended by section 2 of part AA of chapter 57 of the laws of 2010. Explicitly excludes from the definition of rent any charges or fees paid to the marketplace seller of occupancy. Section 3. Amends subdivision 1 of section 1131 of the tax law, as
2015-S5523 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 5523 2015-2016 Regular Sessions I N S E N A T E May 14, 2015 ___________ Introduced by Sen. BOYLE -- 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 renting of housing through marketplace providers THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subdivision (c) of section 1101 of the tax law is amended by adding two new paragraphs 9 and 10 to read as follows: (9) MARKETPLACE PROVIDER OF OCCUPANCY. A PERSON WHO, PURSUANT TO AN AGREEMENT WITH A MARKETPLACE SELLER OF OCCUPANCY, BOTH FACILITATES OCCU- PANCY BY SUCH MARKETPLACE SELLER OF OCCUPANCY AND VOLUNTARILY CONSENTS TO ASSUME THE SALES TAX COLLECTION AND REMITTANCE RESPONSIBILITIES OF THE MARKETPLACE SELLER OF OCCUPANCY. A PERSON "FACILITATES OCCUPANCY" FOR PURPOSES OF THIS PARAGRAPH WHEN THE PERSON MEETS ALL OF THE FOLLOW- ING CONDITIONS: (I) SUCH PERSON, OR AN AFFILIATED PERSON, DIRECTLY OR INDIRECTLY COLLECTS OR RECEIVES THE RENT PAID BY AN OCCUPANT TO A MARKETPLACE SELLER OF OCCUPANCY; AND (II) SUCH PERSON PERFORMS EITHER OF THE FOLLOWING ACTIVITIES: (A) PROVIDES THE FORUM IN WHICH, OR BY MEANS OF WHICH, THE OFFER OF OCCUPANCY IS ACCEPTED, INCLUDING AN INTERNET WEBSITE OR SIMILAR FORUM; OR (B) ARRANGES FOR THE EXCHANGE OF INFORMATION OR MESSAGES BETWEEN THE OCCUPANT AND THE MARKETPLACE SELLER OF OCCUPANCY. A PERSON WHO VOLUNTAR- ILY AGREES TO ASSUME THE SALES TAX COLLECTION AND REMITTANCE RESPONSI- BILITIES OF THE MARKETPLACE SELLER OF OCCUPANCY SHALL REGISTER TO COLLECT TAX UNDER SECTION ELEVEN HUNDRED THIRTY-FOUR OF THIS ARTICLE. FOR PURPOSES OF THIS PARAGRAPH, TWO PERSONS ARE AFFILIATED IF ONE PERSON HAS AN OWNERSHIP INTEREST OF MORE THAN FIVE PERCENT, WHETHER DIRECT OR INDIRECT, IN THE OTHER, OR WHERE AN OWNERSHIP INTEREST OF MORE THAN FIVE PERCENT, WHETHER DIRECT OR INDIRECT, IS HELD IN EACH OF SUCH PERSONS BY EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD11157-01-5
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