Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
May 16, 2016 |
referred to ways and means delivered to assembly passed senate |
May 09, 2016 |
advanced to third reading |
May 05, 2016 |
2nd report cal. |
May 04, 2016 |
1st report cal.687 |
Apr 05, 2016 |
reported and committed to finance |
Jan 06, 2016 |
referred to investigations and government operations returned to senate died in assembly |
Jun 10, 2015 |
referred to ways and means delivered to assembly passed senate |
Jun 08, 2015 |
advanced to third reading |
Jun 03, 2015 |
2nd report cal. |
Jun 02, 2015 |
1st report cal.1269 |
May 19, 2015 |
reported and committed to finance |
Feb 02, 2015 |
referred to investigations and government operations |
Senate Bill S3013
2015-2016 Legislative Session
When external indices are utilized to determine sales and use tax due, requires such indices to reflect local economic conditions
download bill text pdfSponsored By
(R, C, IP) Senate District
Archive: Last Bill Status - In Assembly 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
-
-
-
-
Floor Vote: May 16, 2016
aye (48)- Addabbo Jr.
- Akshar
- Amedore
- Avella
- Bonacic
- Boyle
- Breslin
- Carlucci
- Croci
- DeFrancisco
- Espaillat
- Farley
- Felder
- Flanagan
- Funke
- Gallivan
- Golden
- Griffo
- Hamilton
- Hannon
- Kaminsky
- Kennedy
- Klein
- LaValle
- Lanza
- Larkin
- Latimer
- Little
- Marcellino
- Marchione
- Martins
- Murphy
- O'Mara
- Ortt
- Panepinto
- Peralta
- Persaud
- Ranzenhofer
- Ritchie
- Robach
- Sanders Jr.
- Savino
- Serino
- Stavisky
- Stewart-Cousins
- Valesky
- Venditto
- Young
nay (12)
-
-
-
Floor Vote: Jun 10, 2015
aye (51)- Addabbo Jr.
- Amedore
- Avella
- Bonacic
- Boyle
- Breslin
- Carlucci
- Comrie
- Croci
- DeFrancisco
- Diaz
- Farley
- Felder
- Flanagan
- Funke
- Gallivan
- Golden
- Griffo
- Hamilton
- Hannon
- Kennedy
- Klein
- LaValle
- Lanza
- Larkin
- Latimer
- Little
- Marcellino
- Marchione
- Martins
- Montgomery
- Murphy
- Nozzolio
- O'Mara
- Ortt
- Panepinto
- Parker
- Peralta
- Ranzenhofer
- Ritchie
- Robach
- Sampson
- Savino
- Serino
- Seward
- Skelos
- Stavisky
- Stewart-Cousins
- Valesky
- Venditto
- Young
nay (10)
-
Apr 5, 2016 - Investigations And Government Operations Committee Vote
S30136Aye0Nay2Aye with Reservations0Absent1Excused0AbstainedMay 19, 2015 - Investigations And Government Operations Committee Vote
S30137Aye0Nay2Aye with Reservations0Absent0Excused0Abstained-
-
Investigations And Government Operations Committee Vote: May 19, 2015
aye wr (2)
-
May 4, 2016 - Finance Committee Vote
S301325Aye8Nay0Aye with Reservations0Absent4Excused0AbstainedJun 2, 2015 - Finance Committee Vote
S301329Aye4Nay2Aye with Reservations0Absent1Excused0Abstained-
-
Finance Committee Vote: Jun 2, 2015
aye (29)excused (1)
-
-
-
co-Sponsors
(R, C, IP) Senate District
2015-S3013 (ACTIVE) - Details
2015-S3013 (ACTIVE) - Sponsor Memo
BILL NUMBER: S3013 Revised 04/27/16 TITLE OF BILL : An act to amend the tax law, in relation to the determination of sales and compensating use taxes due PURPOSE : This bill would require that any external economic indices used by the Department of Taxation and Finance in estimating sales tax payments due must utilize regional economic indices to reflect the wide variation of the costs of goods and services sold throughout the state. SUMMARY OF PROVISIONS : Section 1: Amends subdivision (a) of section 1138 of the tax law by adding a new paragraph (5)to require that whenever the Commissioner of Taxation and Finance is determining the amount of sales tax owed, in instances in where a required sales tax filing has not been made or there has been an incorrect or insufficient sales tax payment, the Commissioner must utilize a regional economic index to estimating the correct tax payment to be made. JUSTIFICATION :
New York State has hired hundreds of new auditors over the past several years and unleashed them on unsuspecting taxpayers. Thousands of retail merchants across the state have been subject to new audit tactics apparently designed to generate as much revenue as possible. The most insidious of these tactics is the practice of determining a merchant's sales tax assessment based on external indices rather than the merchant's records. Oftentimes the external indices are not based on local standards thereby leading to drastically distorted assessments far exceeding any reasonable estimate. One of the most common indices used by the Department is based on an analysis of less than 100 businesses. The Department continues to use this index in spite of a specific note by the study's authors that it is not statically reliable for such purposes. The state legislature and the executive have most recently acknowledged the need for the state to accommodate regional differences in pricing, wages and purchasing power through the enactment of a minimum wage law that imposes a differing minimum wage threshold based upon regional economic differences within the state. This bill would expand this policy by prohibiting the Department of Tax and Finance from using any external index that does not reflect local economic conditions. It ensures that anytime a sales tax assessment is imposed on a retail merchant not based on the merchant's records it will be more equitable since the merchant's local area will be the basis of comparison. These business owners are the backbone of the state's economy and deserve to have their taxes determined in a fair manner. This bill will restore fairness to the tax assessment process and help retail merchants in New York live up to their legitimate tax assessments. LEGISLATIVE HISTORY : 2015: S.3013/A.4569 Passed Senate 2014: S.2710/A.5936 Committed to Rules 2013: S.2710/A.5936 Passed Senate 2011,2012: S.4943/A.8129 Passed the Senate FISCAL IMPLICATIONS : None. EFFECTIVE DATE : This act shall take effect immediately.
2015-S3013 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 3013 2015-2016 Regular Sessions I N S E N A T E February 2, 2015 ___________ Introduced by Sens. YOUNG, RANZENHOFER -- read twice and ordered print- ed, and when printed to be committed to the Committee on Investi- gations and Government Operations AN ACT to amend the tax law, in relation to the determination of sales and compensating use taxes due THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subdivision (a) of section 1138 of the tax law is amended by adding a new paragraph 5 to read as follows: (5) WHENEVER A RETURN REQUIRED BY THIS ARTICLE IS NOT FILED, OR IF A RETURN WHEN FILED IS INCORRECT OR INSUFFICIENT, AND THE AMOUNT OF TAX DUE IS DETERMINED BY THE COMMISSIONER FROM SUCH INFORMATION AS MAY BE AVAILABLE PURSUANT TO PARAGRAPH ONE OF THIS SUBDIVISION, ANY EXTERNAL INDICES USED TO ESTIMATE THE TAX DUE SHALL REFLECT THE LOCAL ECONOMIC CONDITIONS. S 2. This act shall take effect immediately. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD06031-01-5
Comments
Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.
Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.
Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.