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Assembly Bill A3360

2017-2018 Legislative Session

Excludes sale of services by yoga studios from sales tax in N.Y. city

download bill text pdf

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Archive: Last Bill Status - In Assembly Committee

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2017-A3360 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §1212-A, Tax L
Versions Introduced in Other Legislative Sessions:
2011-2012: A10653
2013-2014: A776
2015-2016: A602

2017-A3360 (ACTIVE) - Summary

Excludes sale of services by yoga studios from sales tax in cities having a population of one million or more.

2017-A3360 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3360
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 27, 2017
                                ___________
 
 Introduced  by  M.  of  A.  ROSENTHAL  --  read once and referred to the
   Committee on Ways and Means
 
 AN ACT to amend the tax law, in relation to excluding sale  of  services
   by  yoga  studios  from sales tax in cities having a population of one
   million or more
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Paragraph 2 of subdivision (a) of section 1212-A of the tax
 law,  as  amended by chapter 200 of the laws of 2009, is amended to read
 as follows:
   (2) a tax, at the same uniform rate, but at a rate not to exceed  four
 and  one-half per centum, in multiples of one-half of one per centum, on
 the receipts from every sale of the following services: beauty,  barber-
 ing,  hair  restoring,  manicuring,  pedicuring,  electrolysis,  massage
 services and similar services, and every  sale  of  services  by  weight
 control  salons,  health  salons, gymnasiums, turkish and sauna bath and
 similar establishments, EXCEPT FOR THE SALE OF SERVICES BY YOGA STUDIOS,
 and every charge for the use of such  facilities,  whether  or  not  any
 tangible  personal property is transferred in conjunction therewith; but
 excluding services rendered by a physician, osteopath,  dentist,  nurse,
 physiotherapist,   chiropractor,   podiatrist,  optometrist,  ophthalmic
 dispenser or a person performing similar services licensed  under  title
 VIII  of the education law, as amended, and excluding such services when
 performed on pets and other animals.
   § 2. This act shall take effect on the first day of a quarterly  sales
 tax  period,  as set forth in subdivision (b) of section 1136 of the tax
 law, next succeeding the thirtieth day after it shall have become a law.
 Provided, however, that the commissioner of  taxation  and  finance  may
 take  any  action necessary for the timely implementation of this act on
 or before the date on which it shall have become a law.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD05341-01-7

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