|Assembly Actions - Lowercase
Senate Actions - UPPERCASE
|Jan 08, 2020||referred to budget and revenue|
|Jan 31, 2019||referred to budget and revenue|
senate Bill S3007
Current Bill Status - In Senate Committee Budget And Revenue Committee
- In Committee
- On Floor Calendar
- Passed Senate
- Passed Assembly
- Delivered to Governor
- Signed/Vetoed by Governor
S3007 (ACTIVE) - Details
S3007 (ACTIVE) - Sponsor Memo
BILL NUMBER: S3007 SPONSOR: FUNKE TITLE OF BILL: An act to amend the tax law, in relation to enacting the "New York State Go Green Season Act" and creating a limited sales tax exemption for the sale of fresh cut evergreen trees from state sales and compensating use taxes and granting municipalities the option to grant such limited exemption SUMMARY OF BILL: This bill creates the New York State Green Season Act. Subdivision (a) of section 1115 of the Tax Law is amended by adding a new paragraphs 44, to exempt Freshly cut Evergreen Trees from sales and use taxes during the two-month period each year, commencing on the first day of November and last day of December. A local option is provided. JUSTIFICATION:
S3007 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 3007 2019-2020 Regular Sessions I N S E N A T E January 31, 2019 ___________ Introduced by Sens. FUNKE, RITCHIE, AKSHAR, AMEDORE, BOYLE, GALLIVAN, HELMING, ROBACH, SEWARD -- read twice and ordered printed, and when printed to be committed to the Committee on Budget and Revenue AN ACT to amend the tax law, in relation to enacting the "New York State Go Green Season Act" and creating a limited sales tax exemption for the sale of fresh cut evergreen trees from state sales and compensat- ing use taxes and granting municipalities the option to grant such limited exemption THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. This act shall be known and may be cited as the "New York State Go Green Season Act". § 2. Subdivision (a) of section 1115 of the tax law is amended by adding a new paragraph 45 to read as follows: (45) FRESH CUT EVERGREEN TREES DURING THE TWO MONTH PERIOD EACH YEAR COMMENCING ON NOVEMBER FIRST AND ENDING ON DECEMBER THIRTY-FIRST ANNUAL- LY. FOR PURPOSES OF THIS PARAGRAPH, "FRESH CUT EVERGREEN TREES" SHALL MEAN EVERGREEN TREES THAT HAVE BEEN CUT OR HARVESTED BY THE CONSUMER, OR AT THE CONSUMER'S DIRECTION, WHO IS PHYSICALLY PRESENT AT THE LOCATION, IF SUCH CONSUMER CANNOT OTHERWISE DO SO THEMSELVES, WITHIN ONE DAY PRIOR TO SALE. § 3. Subdivision (b) of section 1107 of the tax law is amended by adding a new clause 12 to read as follows: (12) EXCEPT AS OTHERWISE PROVIDED BY LAW, THE EXEMPTION ON FRESH CUT EVERGREEN TREES DURING THE TWO MONTH PERIOD EACH YEAR COMMENCING ON NOVEMBER FIRST AND ENDING ON DECEMBER THIRTY-FIRST, PROVIDED IN PARA- GRAPH FORTY-FIVE OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS ARTICLE, SHALL BE APPLICABLE PURSUANT TO A LOCAL LAW, ORDINANCE OR RESOLUTION ADOPTED BY A CITY SUBJECT TO THE PROVISIONS OF THIS SECTION. SUCH CITY IS EMPOWERED TO ADOPT OR REPEAL SUCH A LOCAL LAW, ORDINANCE OR RESOLUTION. SUCH ADOPTION OR REPEAL SHALL ALSO BE DEEMED TO AMEND ANY EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted.
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