Senate Bill S4513

2021-2022 Legislative Session

Prohibits the assessment of fees for sales tax owed by small businesses during the COVID-19 state disaster emergency

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations 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-S4513 (ACTIVE) - Details

See Assembly Version of this Bill:
A4693
Current Committee:
Senate Investigations And Government Operations
Law Section:
Taxation

2021-S4513 (ACTIVE) - Summary

Prohibits the assessment of fees for sales tax owed by small businesses during the COVID-19 state disaster emergency through 90 days after the end of such state disaster emergency.

2021-S4513 (ACTIVE) - Sponsor Memo

2021-S4513 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4513
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             February 5, 2021
                                ___________
 
 Introduced  by  Sen.  SAVINO -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment Operations
 
 AN ACT to prohibit the assessment of fees for sales tax  owed  by  small
   businesses during the COVID-19 state disaster emergency

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Notwithstanding any other provision of law to the contrary,
 no taxing jurisdiction shall assess a fee, including interest or  penal-
 ties,  for sales tax owed by a small business during the period commenc-
 ing with the declaration of the state disaster emergency declared pursu-
 ant to Executive Order No. 202 of 2020 through 90 days following the end
 of such state disaster emergency. For the purposes of this  act,  "small
 business"  means a business in this state with twenty or fewer full-time
 employees and which has a gross annual income of three  million  dollars
 or less.
   § 2. This act shall take effect immediately.
 
 
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD07344-02-1

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