senate Bill S561

2017-2018 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 - In Senate Committee Rules Committee


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

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Actions

view actions (15)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jun 20, 2018 committed to rules
May 22, 2018 advanced to third reading
May 16, 2018 2nd report cal.
May 15, 2018 1st report cal.1217
Jan 23, 2018 reported and committed to finance
Jan 03, 2018 referred to investigations and government operations
returned to senate
died in assembly
Feb 13, 2017 referred to ways and means
delivered to assembly
passed senate
Feb 07, 2017 advanced to third reading
Feb 06, 2017 2nd report cal.
Jan 31, 2017 1st report cal.142
Jan 04, 2017 referred to investigations and government operations

Votes

view votes

May 15, 2018 - Finance committee Vote

S561
28
3
committee
28
Aye
3
Nay
6
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Finance committee vote details

Jan 23, 2018 - Investigations and Government Operations committee Vote

S561
6
1
committee
6
Aye
1
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: Jan 23, 2018

nay (1)
aye wr (2)

Jan 31, 2017 - Investigations and Government Operations committee Vote

S561
7
1
committee
7
Aye
1
Nay
1
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Investigations and Government Operations committee vote details

Investigations and Government Operations Committee Vote: Jan 31, 2017

nay (1)
aye wr (1)

Co-Sponsors

S561 (ACTIVE) - Details

See Assembly Version of this Bill:
A3924
Current Committee:
Senate Rules
Law Section:
Tax Law
Laws Affected:
Amd §1138, Tax L
Versions Introduced in Other Legislative Sessions:
2011-2012: S4943, A8129
2013-2014: S2710, A5936
2015-2016: S3013, A4569
2019-2020: S971

S561 (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.

S561 (ACTIVE) - Sponsor Memo

S561 (ACTIVE) - Bill Text download pdf


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

                                   561

                       2017-2018 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 4, 2017
                               ___________

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.
  § 2. This act shall take effect immediately.





 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05892-01-7

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