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Assembly Bill A10679

2019-2020 Legislative Session

Relates to the imposition of the sales tax for purposes of the storage of tangible personal property

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Archive: Last Bill Status - In Assembly Committee

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2019-A10679 (ACTIVE) - Details

See Senate Version of this Bill:
S8590
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §1105, Tax L
Versions Introduced in 2021-2022 Legislative Session:
S535

2019-A10679 (ACTIVE) - Summary

Relates to the imposition of the sales tax for purposes of the storage of tangible personal property.

2019-A10679 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   10679
 
                           I N  A S S E M B L Y
 
                               June 24, 2020
                                ___________
 
 Introduced by COMMITTEE ON RULES -- (at request of M. of A. Schimminger)
   -- read once and referred to the Committee on Ways and Means
 
 AN  ACT to amend the tax law, in relation to the imposition of the sales
   tax for purposes of the storage of tangible personal property
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section  1.  Paragraph 4 of subdivision (c) of section 1105 of the tax
 law, as amended by chapter 72 of the laws of 1971, is amended to read as
 follows:
   (4) Storing all tangible personal property not held for  sale  in  the
 regular course of business and the rental of safe deposit boxes or simi-
 lar space; PROVIDED, NOTWITHSTANDING ANY OTHER RULE OR REGULATION TO THE
 CONTRARY,  FOR  PURPOSES  OF  THE IMPOSITION OF THE SALES TAX UNDER THIS
 PARAGRAPH, THE TAX SHALL ONLY BE ASSESSED FOR THE PROVISION OF  A  PLACE
 FOR THE STORAGE OF GOODS AND/OR TANGIBLE PERSONAL PROPERTY PROVIDED THAT
 THE  PHYSICAL  LOCATION OF THE STORAGE FACILITY ITSELF THAT IS PROVIDING
 THE SAFEKEEPING OF GOODS AND/OR TANGIBLE PERSONAL PROPERTY  IS  ACTUALLY
 LOCATED  FULLY  WITHIN THE PHYSICAL BOUNDARIES OF THE STATE OF NEW YORK,
 WITHOUT REGARD TO THE MANNER OF PAYMENT, OR  WHERE  THE  SERVICES  AROSE
 FROM,  OR  LENGTH  OF  TIME  OF  THE  SERVICE, PROVIDED THAT THE STORAGE
 SERVICE PROVIDED IS NOT STORAGE IN TRANSIT, SHALL SERVE AS THE BASIS FOR
 SUCH IMPOSITION. PROVIDER FURTHER, THE IMPOSITION OF SALES TAX FOR STOR-
 AGE SERVICES SHALL NOT BE APPLICABLE TO ANY  OFFSITE  SERVICES  PROVIDED
 EITHER PRIOR TO, OR SUBSEQUENT TO, THE ONSITE STORAGE AND SAFEKEEPING OF
 GOODS.
   §  2.  This  act  shall take effect immediately and shall be deemed to
 have been in full force and effect on and after January 1, 2013.
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD16714-01-0

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