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 |
Senate Bill S4623
2017-2018 Legislative Session
Sponsored 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
Bill Amendments
co-Sponsors
(R, C, IP) Senate District
(R) Senate District
(D) 22nd Senate District
(R, C) 60th Senate District
2017-S4623 - Details
2017-S4623 - Sponsor Memo
BILL NUMBER: S4623 TITLE OF BILL : 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 PURPOSE : To clarify and provide that sales of tangible property and services by cemetery corporations for exclusive use on the grounds of the cemetery are not subject to sales tax. SUMMARY OF PROVISIONS : Section 1 - declaration of policy Section 2 - amends subdivision (a) of section 1115 of the Tax Law to add a new paragraph (7-a) to exclude from sales tax tangible personal property and services sold by a cemetery for 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 1509 of the Not For Profit Corporation Law and for the maintenance and preservation of lots, plots and parts thereof.
2017-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
(R, C, IP) Senate District
(D) Senate District
(R) Senate District
(R, C) 60th Senate District
2017-S4623A (ACTIVE) - Details
2017-S4623A (ACTIVE) - Sponsor Memo
BILL NUMBER: S4623A SPONSOR: RANZENHOFER TITLE OF BILL: An act to amend the tax law, in relation to providing an exemption for tangible personal property and services sold by a ceme- tery; in relation to establishing an amnesty program for cemetery corpo- rations PURPOSE: To clarify and provide that sales of tangible property and services by cemetery corporations for exclusive use on the grounds of the cemetery are not subject to sales tax. SUMMARY OF PROVISIONS: Section 1 - declaration of policy Section 2 - amends subdivision (a) of section 1115 of the Tax Law to add a new paragraph (7-a) to exclude from sales tax tangible personal prop- erty and services sold by a cemetery for exclusive use on the grounds
2017-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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