Senate Bill S7974

2019-2020 Legislative Session

Relates to codifying existing guidance on the application of sales and use tax

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Budget And Revenue 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

Do you support this bill?

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.
Actions

co-Sponsors

2019-S7974 (ACTIVE) - Details

See Assembly Version of this Bill:
A10091
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §1101, Tax L
Versions Introduced in 2021-2022 Legislative Session:
S6301, A1143

2019-S7974 (ACTIVE) - Summary

Codifies existing guidance on the application of sales and use tax and amends the definition of receipt to include consideration received by a vendor from third parties in certain circumstances.

2019-S7974 (ACTIVE) - Sponsor Memo

2019-S7974 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7974
 
                             I N  S E N A T E
 
                               March 5, 2020
                                ___________
 
 Introduced  by Sen. STAVISKY -- 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 codifying existing  guidance
   on the application of sales and use tax
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section 1. Paragraph 3 of subdivision (b) of section 1101 of  the  tax
 law,  as  amended  by  section 21 of part Y of chapter 63 of the laws of
 2000, is amended to read as follows:
   (3) Receipt. (I) The amount of the sale price of any property and  the
 charge for any service taxable under this article, including gas and gas
 service  and electricity and electric service of whatever nature, valued
 in money, whether received in money or otherwise, including  any  amount
 for  which credit is allowed by the vendor to the purchaser, without any
 deduction for expenses or early payment discounts and also including any
 charges by the vendor to the purchaser for shipping  or  delivery,  and,
 with  respect  to  gas  and  gas  service  and  electricity and electric
 service, any charges by the vendor for transportation,  transmission  or
 distribution,  regardless  of whether such charges are separately stated
 in the written contract, if  any,  or  on  the  bill  rendered  to  such
 purchaser  and regardless of whether such shipping or delivery or trans-
 portation, transmission, or distribution is provided by such vendor or a
 third party, but excluding any credit  for  tangible  personal  property
 accepted  in  part  payment  and  intended for resale. For special rules
 governing computation of receipts, see section eleven hundred eleven  OF
 THIS ARTICLE.
   (II)  RECEIPT  SHALL INCLUDE CONSIDERATION RECEIVED BY THE VENDOR FROM
 THIRD PARTIES IF:
   (A) THE VENDOR RECEIVES CONSIDERATION FROM  A  PARTY  OTHER  THAN  THE
 PURCHASER AND THE CONSIDERATION IS DIRECTLY RELATED TO A PRICE REDUCTION
 OR DISCOUNT ON THE SALE;
   (B)  THE VENDOR HAS AN OBLIGATION TO PASS THROUGH TO THE PURCHASER THE
 PRICE REDUCTION OR DISCOUNT;
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.