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

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Sponsored By

Archive: Last Bill Status - Passed Senate


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

view actions (18)
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

Votes

view votes

May 4, 2016 - Finance committee Vote

S3013
25
8
committee
25
Aye
8
Nay
0
Aye with Reservations
0
Absent
4
Excused
0
Abstained
show Finance committee vote details

Apr 5, 2016 - Investigations and Government Operations committee Vote

S3013
6
0
committee
6
Aye
0
Nay
2
Aye with Reservations
0
Absent
1
Excused
0
Abstained
show Investigations and Government Operations committee vote details

Investigations and Government Operations Committee Vote: Apr 5, 2016

aye wr (2)
excused (1)

Jun 2, 2015 - Finance committee Vote

S3013
29
4
committee
29
Aye
4
Nay
2
Aye with Reservations
0
Absent
1
Excused
0
Abstained
show Finance committee vote details

May 19, 2015 - Investigations and Government Operations committee Vote

S3013
7
0
committee
7
Aye
0
Nay
2
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Investigations and Government Operations committee vote details

Investigations and Government Operations Committee Vote: May 19, 2015

aye wr (2)

Co-Sponsors

S3013 (ACTIVE) - Details

See Assembly Version of this Bill:
A4569
Law Section:
Tax Law
Laws Affected:
Amd ยง1138, Tax L
Versions Introduced in Other Legislative Sessions:
2011-2012: S4943, A8129
2013-2014: S2710, A5936
2017-2018: S561, A3924
2019-2020: S971

S3013 (ACTIVE) - Summary

Requires the commissioner of taxation and finance, when using external indices to determine sales and compensating use tax due because of failure to file a return or filing of an incorrect return, to use external indices which reflect local economic conditions.

S3013 (ACTIVE) - Sponsor Memo

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

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