Assembly Bill A9650A

2019-2020 Legislative Session

Relates to imposing an additional two percent sales tax on certain retail sales

download bill text pdf

Sponsored By

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

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Bill Amendments

co-Sponsors

2019-A9650 - Details

See Senate Version of this Bill:
S7634
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Add §1105-C, amd §1148, Tax L
Versions Introduced in Other Legislative Sessions:
2021-2022: A3079, S1910
2023-2024: A537, S336

2019-A9650 - Summary

Imposes an additional two percent sales tax on retail sales of motor vehicles over $70,000, excluding commercial vehicles and electric vehicles, jewelry over $5,000 and articles of clothing, footwear, handbags, luggage, umbrellas, wallets or watches sold for over $1,000; provides that such tax shall be distributed equally to the credit of the state university of New York and the city university of New York.

2019-A9650 - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9650
 
                           I N  A S S E M B L Y
 
                             January 31, 2020
                                ___________
 
 Introduced  by M. of A. EPSTEIN -- read once and referred to the Commit-
   tee on Ways and Means
 
 AN ACT to amend the tax law, in relation to imposing an  additional  two
   percent sales tax on certain retail sales
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section 1. The tax law is amended by adding a new  section  1105-c  to
 read as follows:
   §  1105-C.  ADDITIONAL SALES TAX ON CERTAIN RETAIL SALES. (A) NOTWITH-
 STANDING ANY OTHER PROVISIONS OF THIS ARTICLE, ON AND AFTER JUNE  FIRST,
 TWO  THOUSAND TWENTY, THERE IS HEREBY IMPOSED AND SHALL BE PAID A TAX OF
 TWO PERCENT UPON  THE  RECEIPTS  FROM  EVERY  RETAIL  SALE  OF  TANGIBLE
 PERSONAL PROPERTY OF:
   (1)  MOTOR  VEHICLES  SOLD  FOR  OVER FIFTY THOUSAND DOLLARS EXCLUDING
 COMMERCIAL VEHICLES;
   (2) JEWELRY SOLD FOR OVER FIVE THOUSAND DOLLARS; AND
   (3) ANY ARTICLE OF CLOTHING OR FOOTWEAR INTENDED  TO  BE  WORN  ON  OR
 ABOUT  THE  HUMAN  BODY, ANY HANDBAG, LUGGAGE, UMBRELLA, WALLET OR WATCH
 SOLD FOR OVER ONE THOUSAND DOLLARS.
   (B) THE TAX IMPOSED BY SUBDIVISION (A) OF THIS  SECTION  SHALL  BE  IN
 ADDITION  TO THE TAX IMPOSED ON SUCH RECEIPTS PURSUANT TO SECTION ELEVEN
 HUNDRED FIVE OF THIS ARTICLE.
   § 2. Section 1148 of the tax law is amended by adding a  new  subdivi-
 sion (d) to read as follows:
   (D) PROVIDED, HOWEVER, BEFORE FUNDS ARE DISTRIBUTED PURSUANT TO SUBDI-
 VISION  (A), (B) OR (C) OF THIS SECTION, (1) FIFTY PERCENT OF ALL TAXES,
 INTEREST AND PENALTIES COLLECTED OR RECEIVED BY THE COMMISSIONER  PURSU-
 ANT  TO SECTION ELEVEN HUNDRED FIVE-C OF THIS ARTICLE SHALL BE DEPOSITED
 TO THE CREDIT OF THE STATE UNIVERSITY OF NEW YORK AND (2) FIFTY  PERCENT
 OF  ALL  TAXES,  INTEREST  AND  PENALTIES  COLLECTED  OR RECEIVED BY THE
 COMMISSIONER PURSUANT TO SECTION ELEVEN HUNDRED FIVE-C OF  THIS  ARTICLE
 SHALL BE DEPOSITED TO THE CREDIT OF THE CITY UNIVERSITY OF NEW YORK.
   § 3. This act shall take effect immediately.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

co-Sponsors

2019-A9650A (ACTIVE) - Details

See Senate Version of this Bill:
S7634
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Add §1105-C, amd §1148, Tax L
Versions Introduced in Other Legislative Sessions:
2021-2022: A3079, S1910
2023-2024: A537, S336

2019-A9650A (ACTIVE) - Summary

Imposes an additional two percent sales tax on retail sales of motor vehicles over $70,000, excluding commercial vehicles and electric vehicles, jewelry over $5,000 and articles of clothing, footwear, handbags, luggage, umbrellas, wallets or watches sold for over $1,000; provides that such tax shall be distributed equally to the credit of the state university of New York and the city university of New York.

2019-A9650A (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  9650--A
 
                           I N  A S S E M B L Y
 
                             January 31, 2020
                                ___________
 
 Introduced  by  M. of A. EPSTEIN, GOTTFRIED -- 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 imposing an  additional  two
   percent sales tax on certain retail sales
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. The tax law is amended by adding a new  section  1105-C  to
 read as follows:
   §  1105-C.  ADDITIONAL SALES TAX ON CERTAIN RETAIL SALES. (A) NOTWITH-
 STANDING ANY OTHER PROVISIONS OF THIS ARTICLE, ON AND AFTER JUNE  FIRST,
 TWO  THOUSAND TWENTY, THERE IS HEREBY IMPOSED AND SHALL BE PAID A TAX OF
 TWO PERCENT UPON  THE  RECEIPTS  FROM  EVERY  RETAIL  SALE  OF  TANGIBLE
 PERSONAL PROPERTY OF:
   (1)  MOTOR  VEHICLES  SOLD FOR OVER SEVENTY THOUSAND DOLLARS EXCLUDING
 COMMERCIAL VEHICLES AND ELECTRIC VEHICLES;
   (2) JEWELRY SOLD FOR OVER FIVE THOUSAND DOLLARS; AND
   (3) ANY ARTICLE OF CLOTHING OR FOOTWEAR INTENDED  TO  BE  WORN  ON  OR
 ABOUT  THE  HUMAN  BODY, ANY HANDBAG, LUGGAGE, UMBRELLA, WALLET OR WATCH
 SOLD FOR OVER ONE THOUSAND DOLLARS.
   (B) THE TAX IMPOSED BY SUBDIVISION (A) OF THIS  SECTION  SHALL  BE  IN
 ADDITION  TO THE TAX IMPOSED ON SUCH RECEIPTS PURSUANT TO SECTION ELEVEN
 HUNDRED FIVE OF THIS ARTICLE.
   § 2. Section 1148 of the tax law is amended by adding a  new  subdivi-
 sion (d) to read as follows:
   (D) PROVIDED, HOWEVER, BEFORE FUNDS ARE DISTRIBUTED PURSUANT TO SUBDI-
 VISION  (A), (B) OR (C) OF THIS SECTION, (1) FIFTY PERCENT OF ALL TAXES,
 INTEREST AND PENALTIES COLLECTED OR RECEIVED BY THE COMMISSIONER  PURSU-
 ANT  TO SECTION ELEVEN HUNDRED FIVE-C OF THIS ARTICLE SHALL BE DEPOSITED
 TO THE CREDIT OF THE STATE UNIVERSITY OF NEW YORK AND (2) FIFTY  PERCENT
 OF  ALL  TAXES,  INTEREST  AND  PENALTIES  COLLECTED  OR RECEIVED BY THE
 COMMISSIONER PURSUANT TO SECTION ELEVEN HUNDRED FIVE-C OF  THIS  ARTICLE
 SHALL BE DEPOSITED TO THE CREDIT OF THE CITY UNIVERSITY OF NEW YORK.
   § 3. This act shall take effect immediately.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

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