senate Bill S8415A

2021-2022 Legislative Session

Relates to an excise tax on the sale of ammunition

download bill text pdf

Sponsored By

Current Bill Status - In Senate Committee Budget And Revenue Committee


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

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Actions

view actions (3)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jun 02, 2022 print number 8415a
Jun 02, 2022 amend (t) and recommit to budget and revenue
Feb 28, 2022 referred to budget and revenue

Co-Sponsors

S8415 - Details

See Assembly Version of this Bill:
A9563
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Add Art 19-A §§460 - 462, Tax L; add §83-b, St Fin L

S8415 - Summary

Imposes an excise tax on the sale of ammunition to be deposited into the firearm violence intervention fund to help victims of and witnesses to violence.

S8415 - Sponsor Memo

S8415 - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8415
 
                             I N  S E N A T E
 
                             February 28, 2022
                                ___________
 
 Introduced by Sen. GOUNARDES -- 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 an excise tax on the sale of
   ammunition
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:

   Section 1. The tax law is amended by adding a new article 19-A to read
 as follows:
                               ARTICLE 19-A
                         EXCISE TAX ON AMMUNITION
 SECTION 460. IMPOSITION OF TAX.
         461  DEPOSIT AND DISPOSITION OF REVENUE.
         462. ADMINISTRATIVE PROVISIONS.
   § 460. IMPOSITION OF TAX. 1. THERE IS HEREBY  LEVIED  AND  IMPOSED  AN
 EXCISE TAX ON THE RETAIL SALE OF AMMUNITION AT THE FOLLOWING RATES:
   (A)  AMMUNITION  THAT  CONTAINS  A SINGLE PROJECTILE THAT MEASURES .22
 CALIBER OR LESS SOLD AT RETAIL SHALL BE TAXED AT A RATE OF TWO CENTS PER
 PROJECTILE.
   (B) ALL OTHER AMMUNITION OTHER THAN THAT SPECIFIED IN PARAGRAPH (A) OF
 THIS SUBDIVISION AND SOLD AT RETAIL SHALL BE TAXED AT  A  RATE  OF  FIVE
 CENTS PER PROJECTILE.
   2.  THE TAX RATES SET FORTH IN THIS SECTION SHALL BE REVIEWED ANNUALLY
 AND ADJUSTED PERIODICALLY BY THE COMMISSIONER AS NEEDED  TO  MAINTAIN  A
 CONSISTENT EFFECT RELATIVE TO INFLATION.
   §  461.  DEPOSIT  AND  DISPOSITION OF REVENUE. ALL TAXES, INTEREST AND
 PENALTIES  COLLECTED  OR  RECEIVED  BY  THE  COMMISSIONER   UNDER   THIS
 ARTICLE    SHALL    BE    DEPOSITED  AND  DISPOSED  OF   PURSUANT TO THE
 PROVISIONS  OF  SECTION  ONE  HUNDRED  SEVENTY-ONE-A  OF  THIS  CHAPTER,
 PROVIDED  THAT  AN  AMOUNT  EQUAL TO ONE HUNDRED PERCENT COLLECTED UNDER
 THIS ARTICLE LESS ANY AMOUNT DETERMINED  BY  THE  COMMISSIONER  TO    BE
 RESERVED  BY THE COMPTROLLER FOR REFUNDS OR REIMBURSEMENTS SHALL BE PAID
 BY  THE  COMPTROLLER  TO THE CREDIT OF   THE  GUN VIOLENCE RESEARCH FUND
 CREATED IN SECTION EIGHTY-SIX OF THE  STATE FINANCE LAW.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD14598-01-2

Co-Sponsors

S8415A (ACTIVE) - Details

See Assembly Version of this Bill:
A9563
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Add Art 19-A §§460 - 462, Tax L; add §83-b, St Fin L

S8415A (ACTIVE) - Summary

Imposes an excise tax on the sale of ammunition to be deposited into the firearm violence intervention fund to help victims of and witnesses to violence.

S8415A (ACTIVE) - Sponsor Memo

S8415A (ACTIVE) - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  8415--A
 
                             I N  S E N A T E
 
                             February 28, 2022
                                ___________
 
 Introduced by Sens. GOUNARDES, BIAGGI -- read twice and ordered printed,
   and when printed to be committed to the Committee on Budget and Reven-
   ue -- committee discharged, bill amended, ordered reprinted as amended
   and recommitted to said committee
 
 AN ACT to amend the tax law, in relation to an excise tax on the sale of
   ammunition;  and to amend the state finance law, in relation to creat-
   ing a firearm violence intervention fund
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. The tax law is amended by adding a new article 19-A to read
 as follows:
                               ARTICLE 19-A
                         EXCISE TAX ON AMMUNITION
 SECTION 460. IMPOSITION OF TAX.
         461.  DEPOSIT AND DISPOSITION OF REVENUE.
         462. ADMINISTRATIVE PROVISIONS.
   §  460.  IMPOSITION  OF  TAX. 1. THERE IS HEREBY LEVIED AND IMPOSED AN
 EXCISE TAX ON THE RETAIL SALE OF AMMUNITION AT THE FOLLOWING RATES:
   (A) AMMUNITION THAT CONTAINS A SINGLE  PROJECTILE  THAT  MEASURES  .22
 CALIBER OR LESS SOLD AT RETAIL SHALL BE TAXED AT A RATE OF FIVE PERCENT.
   (B) ALL OTHER AMMUNITION OTHER THAN THAT SPECIFIED IN PARAGRAPH (A) OF
 THIS  SUBDIVISION  AND  SOLD  AT  RETAIL SHALL BE TAXED AT A RATE OF TEN
 PERCENT.
   2. THE TAX RATES SET FORTH IN THIS SECTION SHALL BE REVIEWED  ANNUALLY
 AND  ADJUSTED  PERIODICALLY  BY THE COMMISSIONER AS NEEDED TO MAINTAIN A
 CONSISTENT EFFECT RELATIVE TO INFLATION.
   § 461. DEPOSIT AND DISPOSITION OF REVENUE.  ALL  TAXES,  INTEREST  AND
 PENALTIES   COLLECTED   OR  RECEIVED  BY  THE  COMMISSIONER  UNDER  THIS
 ARTICLE   SHALL   BE   DEPOSITED  AND  DISPOSED  OF    PURSUANT  TO  THE
 PROVISIONS  OF  SECTION  ONE  HUNDRED  SEVENTY-ONE-A  OF  THIS  CHAPTER,
 PROVIDED THAT AN AMOUNT EQUAL TO ONE  HUNDRED  PERCENT  COLLECTED  UNDER
 THIS  ARTICLE  LESS  ANY  AMOUNT  DETERMINED BY THE COMMISSIONER TO   BE
 RESERVED  BY THE COMPTROLLER FOR REFUNDS OR REIMBURSEMENTS SHALL BE PAID
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD14598-02-2

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