senate Bill S4623A

2017-2018 Legislative Session

Provides an exemption for tangible personal property and services sold by a cemetery

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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 (16)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jun 19, 2018 referred to ways and means
delivered to assembly
passed senate
Jun 18, 2018 ordered to third reading cal.1833
committee discharged and committed to rules
Feb 08, 2018 print number 4623a
Feb 08, 2018 amend and recommit to investigations and government operations
Jan 03, 2018 referred to investigations and government operations
returned to senate
died in assembly
Jun 21, 2017 referred to ways and means
delivered to assembly
passed senate
ordered to third reading cal.2158
committee discharged and committed to rules
Feb 23, 2017 referred to investigations and government operations

Votes

view votes

Jun 18, 2018 - Rules committee Vote

S4623A
25
0
committee
25
Aye
0
Nay
0
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Rules committee vote details

Jun 21, 2017 - Rules committee Vote

S4623
23
0
committee
23
Aye
0
Nay
2
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show committee vote details

Co-Sponsors

view additional co-sponsors

S4623 - Details

See Assembly Version of this Bill:
A7647
Law Section:
Tax Law
Laws Affected:
Amd §§1115 & 1116, add §1149, Tax L
Versions Introduced in 2019-2020 Legislative Session:
S3701, A3726

S4623 - Summary

Provides an exemption for tangible personal property and services sold by a cemetery; establishes an amnesty program for cemetery corporations.

S4623 - Sponsor Memo

S4623 - Bill Text download pdf


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

                                  4623

                       2017-2018 Regular Sessions

                            I N  S E N A T E

                            February 23, 2017
                               ___________

Introduced  by  Sen.  RANZENHOFER -- read twice and ordered printed, and
  when printed to be committed to the Committee  on  Investigations  and
  Government Operations

AN  ACT  to amend the tax law, in relation to providing an exemption for
  tangible personal  property  and  services  sold  by  a  cemetery;  in
  relation to establishing an amnesty program for cemetery corporations

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

  Section 1. Declaration of policy. The people  of  this  state  have  a
vital  interest  in  the maintenance and preservation of cemetery corpo-
rations to prevent them from becoming a burden  upon  local  governments
and  the  community.  The preservation of cemetery funds is vital to the
long-term maintenance  and  preservation  of  these  burial  grounds  to
prevent  abandonment  and dilapidation. In order to preserve this order,
and the uniqueness of cemetery corporations, clarifications of  cemetery
sales tax collections are necessary.
  §  2.  Subdivision  (a)  of  section 1115 of the tax law is amended by
adding a new paragraph 7-a to read as follows:
  (7-A) TANGIBLE PERSONAL PROPERTY AND SERVICES SOLD BY A  CEMETERY  FOR
THE  EXCLUSIVE  USE  ON THE GROUNDS AND IN THE BUILDINGS OF THE CEMETERY
CORPORATION  INCLUDING  BUT  NOT  LIMITED  TO  THE  ADDITIONAL  SERVICES
PROVIDED  BY  A  CEMETERY AS DEFINED IN PARAGRAPH (B) OF SECTION FIFTEEN
HUNDRED NINE OF THE NOT-FOR-PROFIT CORPORATION LAW AND FOR  THE  MAINTE-
NANCE AND PRESERVATION OF LOTS, PLOTS AND PARTS THEREOF.
  §  3.  Subdivision  (a)  of  section 1116 of the tax law is amended by
adding a new paragraph 10 to read as follows:
  (10) A CEMETERY CORPORATION, AS DEFINED IN PARAGRAPH  (A)  OF  SECTION
FIFTEEN HUNDRED TWO OF THE NOT-FOR-PROFIT CORPORATION LAW, INCLUDING BUT
NOT  LIMITED TO THOSE CEMETERIES REGULATED BY THE RELIGIOUS CORPORATIONS
LAW WHERE IT IS THE PURCHASER, USER, OR CONSUMER, OR  WHERE  IT  IS  THE

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09591-01-7

Co-Sponsors

view additional co-sponsors

S4623A (ACTIVE) - Details

See Assembly Version of this Bill:
A7647
Law Section:
Tax Law
Laws Affected:
Amd §§1115 & 1116, add §1149, Tax L
Versions Introduced in 2019-2020 Legislative Session:
S3701, A3726

S4623A (ACTIVE) - Summary

Provides an exemption for tangible personal property and services sold by a cemetery; establishes an amnesty program for cemetery corporations.

S4623A (ACTIVE) - Sponsor Memo

S4623A (ACTIVE) - Bill Text download pdf


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

                                 4623--A

                       2017-2018 Regular Sessions

                            I N  S E N A T E

                            February 23, 2017
                               ___________

Introduced  by  Sens.  RANZENHOFER,  AMEDORE,  CROCI,  FELDER, GALLIVAN,
  HANNON, HELMING, RITCHIE, SAVINO -- read twice  and  ordered  printed,
  and  when  printed  to be committed to the Committee on Investigations
  and Government Operations -- recommitted to the Committee on  Investi-
  gations  and  Government  Operations in accordance with Senate Rule 6,
  sec. 8 -- committee discharged, bill  amended,  ordered  reprinted  as
  amended and recommitted to said committee

AN  ACT  to amend the tax law, in relation to providing an exemption for
  tangible personal  property  and  services  sold  by  a  cemetery;  in
  relation to establishing an amnesty program for cemetery corporations

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

  Section 1. Declaration of policy. The people  of  this  state  have  a
vital  interest  in  the maintenance and preservation of cemetery corpo-
rations to prevent them from becoming a burden  upon  local  governments
and  the  community.  The preservation of cemetery funds is vital to the
long-term maintenance  and  preservation  of  these  burial  grounds  to
prevent  abandonment  and dilapidation. In order to preserve this order,
and the uniqueness of cemetery corporations, clarifications of  cemetery
sales tax collections are necessary.
  §  2.  Subdivision  (a)  of  section 1115 of the tax law is amended by
adding a new paragraph 7-a to read as follows:
  (7-A) TANGIBLE PERSONAL PROPERTY AND SERVICES SOLD BY A  CEMETERY  FOR
THE  EXCLUSIVE  USE  ON THE GROUNDS AND IN THE BUILDINGS OF THE CEMETERY
CORPORATION  INCLUDING  BUT  NOT  LIMITED  TO  THE  ADDITIONAL  SERVICES
PROVIDED  BY  A  CEMETERY AS DEFINED IN PARAGRAPH (B) OF SECTION FIFTEEN
HUNDRED NINE OF THE NOT-FOR-PROFIT CORPORATION LAW AND FOR  THE  MAINTE-
NANCE AND PRESERVATION OF LOTS, PLOTS AND PARTS THEREOF.
  §  3.  Subdivision  (a)  of  section 1116 of the tax law is amended by
adding a new paragraph 10 to read as follows:

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09591-02-8

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