S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6328
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               March 5, 2019
                                ___________
 
 Introduced  by  M. of A. BUCHWALD, EICHENSTEIN -- read once and referred
   to the Committee on Ways and Means
 
 AN ACT to amend the tax law, in relation to  required  disclosure  on  a
   bill, memorandum, receipt or other statement of price
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Paragraph 1 of subdivision (a) of section 1132 of  the  tax
 law,  as  amended by chapter 255 of the laws of 1998, is amended to read
 as follows:
   (1) [Every] NOTWITHSTANDING ANY  PROVISION  OF  THIS  CHAPTER  TO  THE
 CONTRARY, EVERY person required to collect the tax shall collect the tax
 from the customer when collecting the price, amusement charge or rent to
 which  it  applies.  If  the  customer is given any sales slip, invoice,
 receipt or other statement or memorandum of the price, amusement  charge
 or  rent  paid  or  payable,  the tax shall be stated, charged and shown
 separately on the first of such documents given to him. The tax shall be
 paid to the person required to collect it as trustee for and on  account
 of the state.
   § 2. Subdivision (d) of section 1133 of the tax law, as added by chap-
 ter 93 of the laws of 1965, is amended to read as follows:
   (d)  No  person  required  to  collect any tax imposed by this article
 shall advertise [or], hold out, OR STATE to A CUSTOMER OR TO the  public
 in  any  manner,  directly  or  indirectly, that the tax IMPOSED BY THIS
 ARTICLE is not considered as an element in the price,  amusement  charge
 or rent payable by customers.  HOWEVER, A PERSON REQUIRED TO COLLECT ANY
 TAX  IMPOSED  BY  THIS  ARTICLE  MAY  ADVERTISE, HOLD OUT, OR STATE TO A
 CUSTOMER OR TO THE PUBLIC IN ANY MANNER, DIRECTLY  OR  INDIRECTLY,  THAT
 SUCH  PERSON  REQUIRED  TO  COLLECT TAX WILL PAY THE TAX IMPOSED BY THIS
 ARTICLE ON BEHALF OF A CUSTOMER, SUBJECT TO THE FOLLOWING CONDITIONS:
   (I) IN SO ADVERTISING, HOLDING OUT, OR STATING TO A CUSTOMER OR TO THE
 PUBLIC, SUCH PERSON SHALL  EXPRESSLY  STATE  ON  ANY  BILL,  MEMORANDUM,
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD10152-01-9

 A. 6328                             2
 
 RECEIPT  OR  OTHER STATEMENT OF THE PRICE, AMUSEMENT CHARGE OR RENT PAID
 OR PAYABLE GIVEN TO SUCH CUSTOMER THAT SUCH  PERSON  WILL  PAY  THE  TAX
 IMPOSED  BY  THIS ARTICLE ON BEHALF OF SUCH CUSTOMER AND SHALL NOT INDI-
 CATE  OR  IMPLY  THAT THE TRANSACTION IS EXEMPT OR EXCLUDED FROM ANY TAX
 IMPOSED BY THIS ARTICLE; AND
   (II) ANY BILL, MEMORANDUM, RECEIPT OR OTHER STATEMENT  OF  THE  PRICE,
 AMUSEMENT  CHARGE  OR  RENT PAID OR PAYABLE GIVEN TO SUCH CUSTOMER SHALL
 SEPARATELY STATE THE AMOUNT OF SUCH TAX.
   IF ANY PERSON DIRECTLY OR INDIRECTLY ADVERTISES, HOLDS OUT, OR  STATES
 TO A CUSTOMER OR TO THE PUBLIC THAT SUCH PERSON WILL PAY THE TAX FOR THE
 CUSTOMER, SUBJECT TO THE CONDITIONS SET FORTH ABOVE, SUCH PERSON WILL BE
 SOLELY  RESPONSIBLE  AND  LIABLE  FOR  ANY  TAX IMPOSED BY THIS ARTICLE,
 NOTWITHSTANDING ANY PROVISION OF THIS ARTICLE TO THE CONTRARY.
   § 3. Subdivision (d) of section 1817 of the tax  law,  as  amended  by
 section  30  of subpart I of part V-1 of chapter 57 of the laws of 2009,
 is amended to read as follows:
   (d) Any person (1) who willfully fails to  [charge]  separately  STATE
 the  tax imposed under article twenty-eight of this chapter [or to state
 such tax separately] on any bill, [statement,] memorandum [or],  receipt
 OR  OTHER  STATEMENT  issued  or  employed  by him upon which the tax is
 required to be stated separately  as  provided  in  subdivision  (a)  of
 section  eleven hundred thirty-two AND PARAGRAPH (II) OF SUBDIVISION (D)
 OF SECTION ELEVEN HUNDRED THIRTY-THREE of this chapter; or (2) who shall
 refer or cause reference to be made to such tax  in  a  form  or  manner
 other  than  that  required  OR  PERMITTED by such article twenty-eight,
 shall be guilty of a misdemeanor.
   § 4. This act shall take effect immediately.