senate Bill S8590

2019-2020 Legislative Session

Relates to the imposition of the sales tax for purposes of the storage of tangible personal property

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Rules Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jun 16, 2020 referred to rules

S8590 (ACTIVE) - Details

See Assembly Version of this Bill:
A10679
Current Committee:
Senate Rules
Law Section:
Tax Law
Laws Affected:
Amd §1105, Tax L
Versions Introduced in 2021-2022 Legislative Session:
S535

S8590 (ACTIVE) - Summary

Relates to the imposition of the sales tax for purposes of the storage of tangible personal property.

S8590 (ACTIVE) - Sponsor Memo

S8590 (ACTIVE) - Bill Text download pdf


                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  8590

                            I N  S E N A T E

                              June 16, 2020
                               ___________

Introduced  by  Sen.  KAPLAN -- read twice and ordered printed, and when
  printed to be committed to the Committee on Rules

AN ACT to amend the tax law, in relation to the imposition of the  sales
  tax for purposes of the storage of tangible personal property

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Paragraph 4 of subdivision (c) of section 1105 of  the  tax
law, as amended by chapter 72 of the laws of 1971, is amended to read as
follows:
  (4)  Storing  all  tangible personal property not held for sale in the
regular course of business and the rental of safe deposit boxes or simi-
lar space; PROVIDED, NOTWITHSTANDING ANY OTHER RULE OR REGULATION TO THE
CONTRARY, FOR PURPOSES OF THE IMPOSITION OF THE  SALES  TAX  UNDER  THIS
PARAGRAPH,  THE  TAX SHALL ONLY BE ASSESSED FOR THE PROVISION OF A PLACE
FOR THE STORAGE OF GOODS AND/OR TANGIBLE PERSONAL PROPERTY PROVIDED THAT
THE PHYSICAL LOCATION OF THE STORAGE FACILITY ITSELF THAT  IS  PROVIDING
THE  SAFEKEEPING  OF GOODS AND/OR TANGIBLE PERSONAL PROPERTY IS ACTUALLY
LOCATED FULLY WITHIN THE PHYSICAL BOUNDARIES OF THE STATE OF  NEW  YORK,
WITHOUT  REGARD  TO  THE  MANNER OF PAYMENT, OR WHERE THE SERVICES AROSE
FROM, OR LENGTH OF TIME  OF  THE  SERVICE,  PROVIDED  THAT  THE  STORAGE
SERVICE PROVIDED IS NOT STORAGE IN TRANSIT, SHALL SERVE AS THE BASIS FOR
SUCH IMPOSITION. PROVIDER FURTHER, THE IMPOSITION OF SALES TAX FOR STOR-
AGE  SERVICES  SHALL  NOT BE APPLICABLE TO ANY OFFSITE SERVICES PROVIDED
EITHER PRIOR TO, OR SUBSEQUENT TO, THE ONSITE STORAGE AND SAFEKEEPING OF
GOODS.
  § 2. This act shall take effect immediately and  shall  be  deemed  to
have been in full force and effect on and after January 1, 2013.



 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD16714-01-0

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