Assembly Bill A2318

2021-2022 Legislative Session

Relates to the imposition of sales taxes on goods or services purchased from businesses which employ 20 or less persons

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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2021-A2318 (ACTIVE) - Details

See Senate Version of this Bill:
S1083
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §1105, Tax L
Versions Introduced in Other Legislative Sessions:
2019-2020: A7204, S4557
2023-2024: A2259, S283

2021-A2318 (ACTIVE) - Summary

Provides that the tax imposed upon the sales on goods or services purchased from businesses which employ twenty or less persons, are resident in this state, are independently owned and operated and not dominant in their field, shall be two percent.

2021-A2318 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2318
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 14, 2021
                                ___________
 
 Introduced  by  M.  of A. SIMON, ABBATE, BARCLAY, COOK, FRIEND, WALSH --
   Multi-Sponsored by -- M.  of  A.  ASHBY,  BUTTENSCHON,  COLTON,  CRUZ,
   DeSTEFANO,  DICKENS,  FERNANDEZ,  GRIFFIN,  HYNDMAN,  MONTESANO, NIOU,
   SAYEGH, SMULLEN, STERN, STIRPE,  THIELE,  WOERNER  --  read  once  and
   referred to the Committee on Ways and Means

 AN  ACT  to  amend  the  tax law, in relation to the imposition of sales
   taxes on goods or services purchased from certain businesses
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  The  opening paragraph of section 1105 of the tax law, as
 amended by chapter 72 of the  laws  of  1971,  is  amended  to  read  as
 follows:
   On and after June first, nineteen hundred seventy-one, there is hereby
 imposed  and there shall be paid a tax of four percent; PROVIDED, HOWEV-
 ER, THAT WHEN THE GOODS OR SERVICES ARE PURCHASED FROM A BUSINESS  WHICH
 EMPLOYS  TWENTY OR LESS PERSONS, IS RESIDENT IN THIS STATE, IS INDEPEND-
 ENTLY OWNED AND OPERATED AND IS NOT DOMINANT IN ITS FIELD, THE AMOUNT OF
 TAX PAID ON SUCH SALE SHALL BE TWO PERCENT, upon:
   § 2. This act shall take effect on the first  day  of  the  sales  tax
 quarterly period, as described in subdivision (b) of section 1136 of the
 tax  law,  next  commencing  at  least 90 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.
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD01092-01-1

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