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

                                  3665

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                            January 27, 2015
                               ___________

Introduced by M. of A. DiPIETRO, KOLB, BORELLI, MONTESANO -- Multi-Spon-
  sored  by  --  M. of A.  RAIA, TENNEY -- read once and referred to the
  Committee on Ways and Means

AN ACT to amend the tax law, in relation  to  exempting  certain  senior
  citizen groups from payment of sales and compensating use taxes

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

  Section 1. Subdivision (a) of section 1116 of the tax law  is  amended
by adding a new paragraph 10 to read as follows:
  (10)  ANY  DULY  ORGANIZED CHAPTER OR LOCAL GROUP PRIMARILY ENGAGED IN
THE PROMOTION OF THE INTERESTS  OF  SENIOR  CITIZENS,  EDUCATING  SENIOR
CITIZENS  AND  THE  GENERAL  PUBLIC  ABOUT  THE AGING PROCESS AND AIDING
RETIRED PERSONS IN THEIR SOCIAL, ECONOMIC AND INTELLECTUAL NEEDS:
  (A) INCORPORATED UNDER SECTION TWO HUNDRED ONE OF  THE  NOT-FOR-PROFIT
CORPORATION LAW; AND
  (B)  ORGANIZED  AND  OPERATED  FOR  AT  LEAST ONE YEAR FOR CHARITABLE,
EDUCATIONAL, RELIGIOUS, SCIENTIFIC, LITERARY OR  CULTURAL  PURPOSES,  OR
FOR THE PREVENTION OF CRUELTY TO CHILDREN OR ANIMALS; AND
  (C)  NO PART OF THE NET EARNINGS OF WHICH INURES TO THE BENEFIT OF ANY
PRIVATE SHAREHOLDER OR INDIVIDUAL; AND
  (D) NO SUBSTANTIAL PART OF THE ACTIVITIES  OF  WHICH  IS  CARRYING  ON
PROPAGANDA,  OR OTHERWISE ATTEMPTING TO INFLUENCE LEGISLATION, AND WHICH
DOES NOT PARTICIPATE IN, OR INTERVENE IN (INCLUDING  THE  PUBLISHING  OR
DISTRIBUTING  OF  STATEMENTS),  ANY  POLITICAL CAMPAIGN ON BEHALF OF ANY
CANDIDATE FOR PUBLIC OFFICE.
  S 2. Subdivision (b) of section 1116 of the tax  law,  as  amended  by
chapter  888 of the laws of 1983, paragraph 1 as amended by section 1 of
part KK-1 of chapter 57 of the laws of 2008, paragraph 5 as  amended  by
chapter  619  of  the laws of 1995, paragraph 6 as added by chapter 2 of
the laws of 1995 and paragraph 7 as added by chapter 387 of the laws  of
1996, is amended to read as follows:

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD07841-01-5
              

A. 3665                             2

  (b) Nothing in this section shall exempt:
  (1)  (i)  retail  sales  of  tangible personal property by any shop or
store operated by an organization described in paragraph  [(4),  (5)  or
(6)]  FOUR,  FIVE,  SIX  OR TEN of subdivision (a) of this section; (ii)
sales, other than for resale, of services described in  subdivision  (b)
or  paragraph  five of subdivision (c) of section eleven hundred five of
this article by that organization, whether or not at a  shop  or  store;
(iii)  retail  sales of tangible personal property and sales, other than
for resale, of those services by that organization, made with  a  degree
of  regularity,  frequency,  and  continuity by remote means, such as by
telephone, the internet, mail order or otherwise; or (iv)  retail  sales
of tangible personal property by lease or rental by that organization as
lessor, whether or not at a shop or store;
  (2)  sales  of  food  or  drink in or by a restaurant, tavern or other
establishment operated by an organization described in  paragraph  [(1),
paragraph  (4),  paragraph (5) or paragraph (6)] ONE, FOUR, FIVE, SIX OR
TEN of subdivision (a) of this section, other than  sales  exempt  under
paragraph (ii) of subdivision (d) of section eleven hundred five OF THIS
ARTICLE,  from  the  taxes imposed hereunder, unless the purchaser is an
organization exempt under this section;
  (3) sales of the service of providing parking, garaging or storing for
motor vehicles by an organization described in paragraph [(4)  or  para-
graph  (5)] FOUR, FIVE OR TEN of subdivision (a) of this section operat-
ing a garage (other than a garage which is  part  of  premises  occupied
solely  as  a  private one or two family dwelling), parking lot or other
place of business engaged in providing parking, garaging or storing  for
motor vehicles; [or]
  (4) sales of tangible personal property or services by cooperative and
foreign  corporations doing business in this state pursuant to the rural
electric cooperative law, unless the purchaser is an organization exempt
under this section[.];
  (5) purchases of motor fuel or diesel motor fuel from the tax required
to be prepaid pursuant to section eleven hundred two of this article and
retail sales of motor fuel or diesel  motor  fuel  subject  to  the  tax
imposed  by  sections eleven hundred five and eleven hundred ten of this
article, except that purchases of such fuel by an organization described
in paragraph one or two of subdivision (a) of this section for  its  own
use  or  consumption,  purchases of motor fuel by a hospital included in
the organizations described in paragraph four of  such  subdivision  for
its  own  use  and consumption, purchases of motor fuel and diesel motor
fuel by a fire company or fire department, as defined in  section  three
of  the  volunteer  firefighters'  benefit  law or a voluntary ambulance
service, as defined in section three thousand one of the  public  health
law,  for  such department, company or service's own use and consumption
for use in firefighting vehicles, apparatus or equipment,  or  emergency
rescue or first aid response vehicles, apparatus or equipment, owned and
operated by such department, company or service if such company, depart-
ment  or  service  qualifies  as  an exempt organization pursuant to the
provisions of paragraph four of subdivision  (a)  of  this  section  and
purchases of diesel motor fuel by an organization described in paragraph
four  of  such subdivision for its own heating use and consumption shall
be exempt from such tax required to be prepaid and from retail sales and
use taxes on such fuel[.];
  (6) purchases of cigarettes from the tax required to be prepaid pursu-
ant to section eleven hundred three of  this  article,  except  that  no
prepayment  of  tax  shall be required on sales of cigarettes sold under

A. 3665                             3

such circumstances that this state is without power to impose  such  tax
or sold to the United States or sold to or by a voluntary unincorporated
organization  of the armed forces of the United States operating a place
for sale of goods pursuant to regulations promulgated by the appropriate
executive  agency  of  the United States, to the extent provided in such
regulations and written policy statements of such agency  applicable  to
such sales[.]; OR
  (7)  rent  received  by  a  hotel operated by a college or university,
where such hotel offers one hundred or more  rooms  for  occupancy,  and
where the individual paying said rent is not doing business on behalf of
any organization exempted pursuant to subdivision (a) of this section.
  S 3. Paragraph 1 of subdivision (d) of section 1116 of the tax law, as
amended  by chapter 319 of the laws of 1974, subparagraph (A) as amended
by chapter 530 of the laws of 1976, is amended to read as follows:
  (1) Except as provided in paragraph [(2)] TWO of this subdivision, any
admissions all of the proceeds of which inure exclusively to the benefit
of the following organizations shall not be subject to any of the  taxes
imposed  under  subdivision  (f)  of section eleven hundred five OF THIS
ARTICLE:
  (A) an organization described in paragraph [(4),  (5)  or  (6)]  FOUR,
FIVE, SIX OR TEN of subdivision (a) of this section;
  (B)  a society or organization conducted for the sole purpose of main-
taining symphony orchestras or operas and receiving substantial  support
from voluntary contributions; or
  (C) national guard organizations; or
  (D)  a  police  or  fire  department of a political subdivision of the
state, or a voluntary fire or ambulance company,  or  exclusively  to  a
retirement,  pension  or disability fund for the sole benefit of members
of a police or fire department or to  a  fund  for  the  heirs  of  such
members.
  S  4.  This  act  shall  take  effect  on  the first of September next
succeeding the date on which it shall have become a law.