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Assembly Bill A7204A

2019-2020 Legislative Session

Relates to the imposition of sales taxes on goods or services purchased from businesses which employ 20 or less persons

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Archive: Last Bill Status - In Assembly Committee

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Bill Amendments

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2019-A7204 - Details

See Senate Version of this Bill:
S4557
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §1105, Tax L
Versions Introduced in Other Legislative Sessions:
2021-2022: A2318, S1083
2023-2024: A2259, S283
2025-2026: A1381, S1115

2019-A7204 - Summary

Provides that the tax imposed upon the sales on goods or services purchased from businesses which employ twenty or less persons, are resident in this state, are independently owned and operated and not dominant in their field, shall be two percent.

2019-A7204 - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7204
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              April 12, 2019
                                ___________
 
 Introduced  by M. of A. SIMON -- read once and referred to the Committee
   on Ways and Means
 
 AN ACT to amend the tax law, in relation  to  the  imposition  of  sales
   taxes on goods or services purchased from small businesses
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section 1. The opening paragraph of section 1105 of the  tax  law,  as
 amended  by  chapter  72  of  the  laws  of  1971, is amended to read as
 follows:
   On and after June first, nineteen hundred seventy-one, there is hereby
 imposed and there shall be paid a tax of four percent; PROVIDED,  HOWEV-
 ER, THAT WHEN THE GOODS OR SERVICES ARE PURCHASED FROM A SMALL BUSINESS,
 AS DEFINED BY SECTION ONE HUNDRED THIRTY-ONE OF THE ECONOMIC DEVELOPMENT
 LAW, THE AMOUNT OF TAX PAID ON SUCH SALE SHALL BE TWO PERCENT, upon:
   §  2.  This  act  shall  take effect on the first day of the sales tax
 quarterly period, as described in subdivision (b) of section 1136 of the
 tax law, next commencing at least 90 days  after  this  act  shall  have
 become  a  law and shall apply in accordance with the applicable transi-
 tional provisions of sections 1106 and 1217 of the tax law.
 
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD09206-03-9

co-Sponsors

multi-Sponsors

2019-A7204A (ACTIVE) - Details

See Senate Version of this Bill:
S4557
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §1105, Tax L
Versions Introduced in Other Legislative Sessions:
2021-2022: A2318, S1083
2023-2024: A2259, S283
2025-2026: A1381, S1115

2019-A7204A (ACTIVE) - Summary

Provides that the tax imposed upon the sales on goods or services purchased from businesses which employ twenty or less persons, are resident in this state, are independently owned and operated and not dominant in their field, shall be two percent.

2019-A7204A (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  7204--A
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              April 12, 2019
                                ___________
 
 Introduced by M. of A. SIMON, WOERNER, ORTIZ, COLTON, BUTTENSCHON, CRUZ,
   THIELE,  BLAKE, M. G. MILLER, HYNDMAN, FERNANDEZ, STERN, CRESPO, DICK-
   ENS -- Multi-Sponsored by -- M. of A. ABBATE, COOK --  read  once  and
   referred  to  the Committee on Ways and Means -- committee discharged,
   bill amended, ordered reprinted as amended  and  recommitted  to  said
   committee
 
 AN  ACT  to  amend  the  tax law, in relation to the imposition of sales
   taxes on goods or services purchased from certain businesses
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  The  opening paragraph of section 1105 of the tax law, as
 amended by chapter 72 of the  laws  of  1971,  is  amended  to  read  as
 follows:
   On and after June first, nineteen hundred seventy-one, there is hereby
 imposed  and there shall be paid a tax of four percent; PROVIDED, HOWEV-
 ER, THAT WHEN THE GOODS OR SERVICES ARE PURCHASED FROM A BUSINESS  WHICH
 EMPLOYS  TWENTY OR LESS PERSONS, IS RESIDENT IN THIS STATE, IS INDEPEND-
 ENTLY OWNED AND OPERATED AND IS NOT DOMINANT IN ITS FIELD, THE AMOUNT OF
 TAX PAID ON SUCH SALE SHALL BE TWO PERCENT, upon:
   § 2. This act shall take effect on the first  day  of  the  sales  tax
 quarterly period, as described in subdivision (b) of section 1136 of the
 tax  law,  next  commencing  at  least 90 days after this act shall have
 become a law and shall apply in accordance with the  applicable  transi-
 tional provisions of sections 1106 and 1217 of the tax law.
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD09206-05-9

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