NY State Senate Bill 2019-S9015

Senate Bill S9015

2019-2020 Legislative Session

Exempts from sales and compensating use taxes any equipment or product purchased by restaurant or food service establishment for use in outdoor dining during the novel coronavirus (COVID-19)

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Archive: Last Bill Status - In Senate Committee Rules 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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Actions

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Oct 16, 2020	print number 9015a
Oct 16, 2020	amend and recommit to rules
Sep 30, 2020	referred to rules

Bill Amendments

Original

A (Active)

2019-S9015 - Details

See Assembly Version of this Bill:: A11051
Current Committee:: Senate Rules
Law Section:: Tax Law
Laws Affected:: Amd §1115, Tax L
Versions Introduced in 2021-2022 Legislative Session:: S530, A378

2019-S9015 - Summary

Exempts from sales and compensating use taxes any equipment or product purchased by a restaurant or food service establishment for use in outdoor dining during the novel coronavirus (COVID-19).

2019-S9015 - Sponsor Memo

                                
 
BILL NUMBER: S9015

SPONSOR: KAPLAN
 
TITLE OF BILL:

An act to amend the tax law, in relation to exempting from sales and
compensating use taxes any equipment or product purchased by restaurant
or food service establishment for the use in outdoor dining during the
novel coronavirus (COVID-19)

 
PURPOSE:

Exempts from sales and compensating use taxes any equipment or product
purchased by a restaurant or food service establishment for use in
outdoor dining during the COVID-19 pandemic

 
SUMMARY OF SPECIFIC PROVISIONS:

Section 1 of the bill amends subdivision a of Section 1115 of the tax
law by adding a new paragraph 46 to exempt from sales tax any equipment
or product purchased by any restaurant or food service establishment for

the use in outdoor dining during the novel coronavirius (COVID-19)
pandemic.

 
JUSTIFICATION:

Comptroller Thomas P. DiNapoli released a report on September 2, 2020
titled "New York's Economy and Finances in the COVID-19 Era." The report
stated that 45% of small businesses in New York "have experienced a
large negative effect from the coronavirus pandemic," and 41% "reported
moderate negative effects from the pandemic."  Additionally, "18 percent
of respondents reported having either no cash on hand for business oper-
ations, or only enough for two weeks or less. Another 17 percent
reported having enough for three to four weeks; and 24 percent had cash
adequate for one to two months."

In light of COVID-l9's devastating impact on small businesses, this bill
would reduce the costs incurred by restaurants that are providing
outdoor dining due to regulations eliminating or reducing indoor dining.
This legislation provides for a sales tax waiver on purchases related to
outdoor dining, such as tents, tables, seating, lighting, and protective
equipment during the pandemic.

 
PRIOR LEGISLATIVE HISTORY:

This is a new bill.

 
FISCAL IMPACT ON THE STATE:

To be determined

 
EFFECTIVE DATE:
This act shall take effect on the first day of a sales tax quarterly
period, as described in subdivision (b) of Section 1136 of the tax law,
next commencing at least thirty days after this act shall have become a
law and shall apply in accordance with the applicable transitional
provisions of Sections 1106 and 1217 of the tax law; provided that the
Commissioner of Taxation and Finance shall be authorized on and after
the date this act shall have become a law to take steps necessary to
implement the provisions of this act on its effective date.

2019-S9015 - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   9015
 
                             I N  S E N A T E
 
                            September 30, 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  exempting  from  sales  and
   compensating  use  taxes any equipment or product purchased by restau-
   rant or food service establishment  for  the  use  in  outdoor  dining
   during the novel coronavirus (COVID-19)

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subdivision (a) of section 1115 of the tax law  is  amended
 by adding a new paragraph 46 to read as follows:
   (46)  ANY  EQUIPMENT  OR  PRODUCT  PURCHASED BY ANY RESTAURANT OR FOOD
 SERVICE ESTABLISHMENT FOR THE USE IN OUTDOOR  DINING  DURING  THE  NOVEL
 CORONAVIRUS (COVID-19) PANDEMIC.
   §  2. This act shall take effect on the first day of a sales tax quar-
 terly period, as described in subdivision (b) of section 1136 of the tax
 law, next commencing at least thirty 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;  provided
 that the commissioner of taxation and finance shall be authorized on and
 after  the date this act shall have become a law to take steps necessary
 to implement the provisions of this act on its effective date.
 
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD17394-01-0

2019-S9015A (ACTIVE) - Details

See Assembly Version of this Bill:: A11051
Current Committee:: Senate Rules
Law Section:: Tax Law
Laws Affected:: Amd §1115, Tax L
Versions Introduced in 2021-2022 Legislative Session:: S530, A378

2019-S9015A (ACTIVE) - Summary

Exempts from sales and compensating use taxes any equipment or product purchased by a restaurant or food service establishment for use in outdoor dining during the novel coronavirus (COVID-19).

2019-S9015A (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S9015A

SPONSOR: KAPLAN
 
TITLE OF BILL:

An act to amend the tax law, in relation to exempting from sales and
compensating use taxes any equipment or product purchased by restaurant
or food service establishment for use in outdoor dining during the novel
coronavirus (COVID-19)

 
PURPOSE:

Exempts from sales and compensating use taxes any equipment or product
purchased by a restaurant or food service establishment for use in
outdoor dining during the COVID-19 pandemic

 
SUMMARY OF SPECIFIC PROVISIONS:

Section 1 of the bill amends subdivision a of Section 1115 of the tax
law by adding a new paragraph 46 to exempt from sales tax any equipment
or product purchased by any restaurant or food service establishment for

the use in outdoor dining during the novel coronavirius (COVID-19)
pandemic going forward from the effective date.

Section 2 adds a new subdivision 55 to Section 210-B of the tax law to
add sales tax exemption for taxes paid by a restaurant on outdoor dining
equipment from June 4, 2020 to the effective date.

Section 3 adds a new subsection to Section 606 of the tax law, to add a
sales tax exemption paid by a restaurant on outdoor dining equipment
from June 4, 2020 to the effective date.

Section 4 is the effective date.

 
JUSTIFICATION:

Comptroller Thomas P. DiNapoli released a report on September 2, 2020
titled "New York's Economy and Finances in the COVID-19 Era." The report
stated that 45% of small businesses in New York "have experienced a
large negative effect from the coronavirus pandemic," and 41% "reported
moderate negative effects from the pandemic."  Additionally, "18 percent
of respondents reported having either no cash on hand for business oper-
ations, or only enough for two weeks or less. Another 17 percent
reported having enough for three to four weeks; and 24 percent had cash
adequate for one to two months."

In light of COVID-19's devastating impact on small businesses, this bill
would reduce the costs incurred by restaurants that are providing
outdoor dining due to regulations eliminating or reducing indoor dining.
This legislation provides for a sales tax waiver on purchases related to
outdoor dining, such as tents, tables, seating, lighting, and protective
equipment during the pandemic.

 
PRIOR LEGISLATIVE HISTORY:

This is a new bill.

 
FISCAL IMPACT ON THE STATE:

To be determined

 
EFFECTIVE DATE:
This act shall take effect on the first day of a sales tax quarterly
period, as described in subdivision (b) of Section 1136 of the tax law,
next commencing at least thirty days after this act shall have become a
law and shall apply in accordance with the applicable transitional
provisions of Sections 1106 and 1217 of the tax law; provided that the
Commissioner of Taxation and Finance shall be authorized on and after
the date this act shall have become a law to take steps necessary to
implement the provisions of this act on its effective date.

2019-S9015A (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  9015--A
 
                             I N  S E N A T E
 
                            September 30, 2020
                                ___________
 
 Introduced  by  Sen.  KAPLAN -- read twice and ordered printed, and when
   printed to be  committed  to  the  Committee  on  Rules  --  committee
   discharged, bill amended, ordered reprinted as amended and recommitted
   to said committee
 
 AN  ACT  to  amend  the tax law, in relation to exempting from sales and
   compensating use taxes any equipment or product purchased  by  restau-
   rant  or  food  service establishment for use in outdoor dining during
   the novel coronavirus (COVID-19)
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Subdivision (a) of section 1115 of the tax law is amended
 by adding a new paragraph 46 to read as follows:
   (46) ANY EQUIPMENT OR PRODUCT PURCHASED  BY  ANY  RESTAURANT  OR  FOOD
 SERVICE  ESTABLISHMENT  FOR  THE  USE IN OUTDOOR DINING DURING THE NOVEL
 CORONAVIRUS (COVID-19) PANDEMIC.
   § 2. Section 210-B of the tax law is amended by adding a new  subdivi-
 sion 55 to read as follows:
   55.  SALES  TAX  PAID  ON OUTDOOR DINING EQUIPMENT CREDIT. (1) FOR THE
 PERIOD BEGINNING JUNE FOURTH, TWO THOUSAND  TWENTY  AND  ENDING  ON  THE
 EFFECTIVE  DATE OF THIS SUBDIVISION, A TAXPAYER WHO OWNS A RESTAURANT OR
 FOOD SERVICE ESTABLISHMENT SHALL BE ALLOWED A CREDIT FOR SALES TAX  PAID
 FOR  ANY  EQUIPMENT  OR  PRODUCT  PURCHASED  BY SUCH TAXPAYER FOR USE IN
 OUTDOOR DINING DURING THE NOVEL CORONAVIRUS (COVID-19) PANDEMIC.
   (2) IF THE AMOUNT OF THE CREDIT ALLOWED UNDER THIS SUBDIVISION FOR ANY
 TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR,  THE  EXCESS
 SHALL  BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED IN
 ACCORDANCE WITH THE PROVISIONS OF SECTION SIX HUNDRED EIGHTY-SIX OF THIS
 ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST SHALL BE PAID THEREON.
   § 3. Section 606 of the tax law is amended by adding a new  subsection
 (kkk) to read as follows:
   (KKK)  SALES  TAX PAID ON OUTDOOR DINING EQUIPMENT CREDIT. (1) FOR THE
 PERIOD BEGINNING JUNE FOURTH, TWO THOUSAND  TWENTY  AND  ENDING  ON  THE
 EFFECTIVE  DATE  OF THIS SUBSECTION, A TAXPAYER WHO OWNS A RESTAURANT OR
 FOOD SERVICE ESTABLISHMENT SHALL BE ALLOWED A CREDIT FOR SALES TAX  PAID
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

                       [ ] is old law to be omitted.
                                                            LBD17394-02-0

 S. 9015--A                          2
 
 FOR  ANY  EQUIPMENT  OR  PRODUCT  PURCHASED  BY SUCH TAXPAYER FOR USE IN
 OUTDOOR DINING DURING THE NOVEL CORONAVIRUS (COVID-19) PANDEMIC.
   (2)  IF THE AMOUNT OF THE CREDIT ALLOWED UNDER THIS SUBSECTION FOR ANY
 TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR,  THE  EXCESS
 SHALL  BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED IN
 ACCORDANCE WITH THE PROVISIONS OF SECTION SIX HUNDRED EIGHTY-SIX OF THIS
 ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST SHALL BE PAID THEREON.
   § 4. Subparagraph (B) of paragraph 1 of subsection (i) of section  606
 of  the  tax  law  is  amended  by adding a new clause (xlvi) to read as
 follows:
   (XLVI) SALES TAX PAID ON OUTDOOR                    SALES TAX PAID ON
   DINING EQUIPMENT CREDIT                             OUTDOOR DINING
   UNDER SUBSECTION (KKK)                              EQUIPMENT CREDIT
                                                       UNDER SUBDIVISION
                                                       FIFTY-FIVE OF
                                                       SECTION TWO
                                                       HUNDRED TEN-B
   § 5. This act shall take effect on the first day of a sales tax  quar-
 terly period, as described in subdivision (b) of section 1136 of the tax
 law,  next  commencing  at  least  thirty 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; provided
 that the commissioner of taxation and finance shall be authorized on and
 after the date this act shall have become a law to take steps  necessary
 to implement the provisions of this act on its effective date.

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