S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5360
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 11, 2019
                                ___________
 
 Introduced by M. of A. DiPIETRO -- read once and referred to the Commit-
   tee on Ways and Means
 
 AN  ACT  to  amend  the tax law, in relation to exempting certain senior
   citizen groups from payment of sales and compensating use taxes
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Subdivision (a) of section 1116 of the tax law is amended
 by adding a new paragraph 10 to read as follows:
   (10) ANY DULY ORGANIZED CHAPTER OR LOCAL GROUP  PRIMARILY  ENGAGED  IN
 THE  PROMOTION  OF  THE  INTERESTS  OF SENIOR CITIZENS, EDUCATING SENIOR
 CITIZENS AND THE GENERAL PUBLIC  ABOUT  THE  AGING  PROCESS  AND  AIDING
 RETIRED PERSONS IN THEIR SOCIAL, ECONOMIC AND INTELLECTUAL NEEDS:
   (A)  INCORPORATED  UNDER SECTION TWO HUNDRED ONE OF THE NOT-FOR-PROFIT
 CORPORATION LAW; AND
   (B) ORGANIZED AND OPERATED FOR  AT  LEAST  ONE  YEAR  FOR  CHARITABLE,
 EDUCATIONAL,  RELIGIOUS,  SCIENTIFIC,  LITERARY OR CULTURAL PURPOSES, OR
 FOR THE PREVENTION OF CRUELTY TO CHILDREN OR ANIMALS; AND
   (C) NO PART OF THE NET EARNINGS OF WHICH INURES TO THE BENEFIT OF  ANY
 PRIVATE SHAREHOLDER OR INDIVIDUAL; AND
   (D)  NO  SUBSTANTIAL  PART  OF  THE ACTIVITIES OF WHICH IS CARRYING ON
 PROPAGANDA, OR OTHERWISE ATTEMPTING TO INFLUENCE LEGISLATION, AND  WHICH
 DOES  NOT  PARTICIPATE  IN, OR INTERVENE IN (INCLUDING THE PUBLISHING OR
 DISTRIBUTING OF STATEMENTS), ANY POLITICAL CAMPAIGN  ON  BEHALF  OF  ANY
 CANDIDATE FOR PUBLIC OFFICE.
   §  2.  Subdivision  (b)  of section 1116 of the tax law, as amended by
 chapter 888 of the laws of 1983, paragraph 1 as amended by section 1  of
 part  KK-1  of chapter 57 of the laws of 2008, paragraph 5 as amended by
 chapter 619 of the laws of 1995, paragraph 6 as added by  chapter  2  of
 the  laws of 1995 and paragraph 7 as added by chapter 387 of the laws of
 1996, is amended to read as follows:
   (b) Nothing in this section shall exempt:
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD07611-01-9

 A. 5360                             2
 
   (1) (i) retail sales of tangible personal  property  by  any  shop  or
 store  operated  by  an organization described in paragraph [(4), (5) or
 (6)] FOUR, FIVE, SIX OR TEN of subdivision (a)  of  this  section;  (ii)
 sales,  other  than for resale, of services described in subdivision (b)
 or  paragraph  five of subdivision (c) of section eleven hundred five of
 this article by that organization, whether or not at a  shop  or  store;
 (iii)  retail  sales of tangible personal property and sales, other than
 for resale, of those services by that organization, made with  a  degree
 of  regularity,  frequency,  and  continuity by remote means, such as by
 telephone, the internet, mail order or otherwise; or (iv)  retail  sales
 of tangible personal property by lease or rental by that organization as
 lessor, whether or not at a shop or store;
   (2)  sales  of  food  or  drink in or by a restaurant, tavern or other
 establishment operated by an organization described in  paragraph  [(1),
 paragraph  (4),  paragraph (5) or paragraph (6)] ONE, FOUR, FIVE, SIX OR
 TEN of subdivision (a) of this section, other than  sales  exempt  under
 paragraph (ii) of subdivision (d) of section eleven hundred five OF THIS
 ARTICLE,  from  the  taxes imposed hereunder, unless the purchaser is an
 organization exempt under this section;
   (3) sales of the service of providing parking, garaging or storing for
 motor vehicles by an organization described in paragraph [(4)  or  para-
 graph  (5)] FOUR, FIVE OR TEN of subdivision (a) of this section operat-
 ing a garage (other than a garage which is  part  of  premises  occupied
 solely  as  a  private one or two family dwelling), parking lot or other
 place of business engaged in providing parking, garaging or storing  for
 motor vehicles; [or]
   (4) sales of tangible personal property or services by cooperative and
 foreign  corporations doing business in this state pursuant to the rural
 electric cooperative law, unless the purchaser is an organization exempt
 under this section[.];
   (5) purchases of motor fuel or diesel motor fuel from the tax required
 to be prepaid pursuant to section eleven hundred two of this article and
 retail sales of motor fuel or diesel  motor  fuel  subject  to  the  tax
 imposed  by  sections eleven hundred five and eleven hundred ten of this
 article, except that purchases of such fuel by an organization described
 in paragraph one or two of subdivision (a) of this section for  its  own
 use  or  consumption,  purchases of motor fuel by a hospital included in
 the organizations described in paragraph four of  such  subdivision  for
 its  own  use  and consumption, purchases of motor fuel and diesel motor
 fuel by a fire company or fire department, as defined in  section  three
 of  the  volunteer  firefighters'  benefit  law or a voluntary ambulance
 service, as defined in section three thousand one of the  public  health
 law,  for  such department, company or service's own use and consumption
 for use in firefighting vehicles, apparatus or equipment,  or  emergency
 rescue or first aid response vehicles, apparatus or equipment, owned and
 operated by such department, company or service if such company, depart-
 ment  or  service  qualifies  as  an exempt organization pursuant to the
 provisions of paragraph four of subdivision  (a)  of  this  section  and
 purchases of diesel motor fuel by an organization described in paragraph
 four  of  such subdivision for its own heating use and consumption shall
 be exempt from such tax required to be prepaid and from retail sales and
 use taxes on such fuel[.];
   (6) purchases of cigarettes from the tax required to be prepaid pursu-
 ant to section eleven hundred three of  this  article,  except  that  no
 prepayment  of  tax  shall be required on sales of cigarettes sold under
 such circumstances that this state is without power to impose  such  tax

 A. 5360                             3
 
 or sold to the United States or sold to or by a voluntary unincorporated
 organization  of the armed forces of the United States operating a place
 for sale of goods pursuant to regulations promulgated by the appropriate
 executive  agency  of  the United States, to the extent provided in such
 regulations and written policy statements of such agency  applicable  to
 such sales[.]; OR
   (7)  rent  received  by  a  hotel operated by a college or university,
 where such hotel offers one hundred or more  rooms  for  occupancy,  and
 where the individual paying said rent is not doing business on behalf of
 any organization exempted pursuant to subdivision (a) of this section.
   § 3. Paragraph 1 of subdivision (d) of section 1116 of the tax law, as
 amended  by chapter 319 of the laws of 1974, subparagraph (A) as amended
 by chapter 530 of the laws of 1976, is amended to read as follows:
   (1) Except as provided in paragraph [(2)] TWO of this subdivision, any
 admissions all of the proceeds of which inure exclusively to the benefit
 of the following organizations shall not be subject to any of the  taxes
 imposed  under  subdivision  (f)  of section eleven hundred five OF THIS
 ARTICLE:
   (A) an organization described in paragraph [(4),  (5)  or  (6)]  FOUR,
 FIVE, SIX OR TEN of subdivision (a) of this section;
   (B)  a society or organization conducted for the sole purpose of main-
 taining symphony orchestras or operas and receiving substantial  support
 from voluntary contributions; or
   (C) national guard organizations; or
   (D)  a  police  or  fire  department of a political subdivision of the
 state, or a voluntary fire or ambulance company,  or  exclusively  to  a
 retirement,  pension  or disability fund for the sole benefit of members
 of a police or fire department or to  a  fund  for  the  heirs  of  such
 members.
   §  4.  This  act  shall  take  effect  on  the first of September next
 succeeding the date on which it shall have become a law.