Senate Bill S2093

2021-2022 Legislative Session

Exempts certain senior citizen organizations from paying sales and compensating use taxes

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

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2021-S2093 (ACTIVE) - Details

See Assembly Version of this Bill:
A4097
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §1116, Tax L
Versions Introduced in Other Legislative Sessions:
2013-2014: S6200, A8391
2015-2016: S1320, A3271
2017-2018: S190, A8113
2019-2020: S2652, A11023

2021-S2093 (ACTIVE) - Summary

Exempts certain senior citizen organizations from paying sales and compensating use taxes.

2021-S2093 (ACTIVE) - Sponsor Memo

2021-S2093 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2093
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             January 19, 2021
                                ___________
 
 Introduced  by  Sen.  JORDAN -- 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  exempting  certain  senior
   citizen organizations from paying sales and compensating use taxes
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subdivision (a) of section 1116 of the tax law, as  amended
 by  chapter  530  of the laws of 1976, paragraph 4 as amended by chapter
 407 of the laws of 2019, paragraph 5 as amended by chapter  366  of  the
 laws  of 1983, subparagraph (B) of paragraph 5 as amended by chapter 418
 of the laws of 2004, subparagraph (C) of paragraph 5 as amended by chap-
 ter 296 of the laws of 2006, paragraph 7 as added by chapter 903 of  the
 laws  of  1980, paragraph 8 as added by chapter 888 of the laws of 1983,
 paragraph 9 as amended by chapter 591 of the laws of 2005, is amended to
 read as follows:
   (a) Except as otherwise provided in this section, any sale  or  amuse-
 ment charge by or to any of the following or any use or occupancy by any
 of  the following shall not be subject to the sales and compensating use
 taxes imposed under this article:
   (1) The state of New York, or any of its agencies,  instrumentalities,
 public  corporations (including a public corporation created pursuant to
 agreement or compact with another state or Canada) or political subdivi-
 sions where it is the purchaser, user or consumer,  or  where  it  is  a
 vendor  of services or property of a kind not ordinarily sold by private
 persons[;].
   (2) The United States of America, and any of its agencies and  instru-
 mentalities,  insofar  as  it  is  immune  from taxation where it is the
 purchaser, user or consumer, or where it sells services or property of a
 kind not ordinarily sold by private persons[;].
   (3) The United Nations or any international organization of which  the
 United  States of America is a member where it is the purchaser, user or

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

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