Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Aug 20, 2021 |
signed chap.413 |
Aug 09, 2021 |
delivered to governor |
Jun 10, 2021 |
returned to senate passed assembly ordered to third reading rules cal.700 substituted for a1143a |
Jun 10, 2021 |
substituted by s6301a |
Jun 09, 2021 |
ordered to third reading rules cal.700 rules report cal.700 reported reported referred to rules |
Jun 07, 2021 |
print number 1143a |
Jun 07, 2021 |
amend and recommit to ways and means |
Jan 07, 2021 |
referred to ways and means |
Assembly Bill A1143A
Signed By Governor2021-2022 Legislative Session
Sponsored By
PAULIN
Archive: Last Bill Status Via S6301 - Signed by Governor
- 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
Actions
Votes
Bill Amendments
co-Sponsors
Simcha Eichenstein
2021-A1143 - Details
2021-A1143 - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 1143 2021-2022 Regular Sessions I N A S S E M B L Y January 7, 2021 ___________ Introduced by M. of A. PAULIN, EICHENSTEIN -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to codifying existing guidance on the application of sales and use tax THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Paragraph 3 of subdivision (b) of section 1101 of the tax law, as amended by section 21 of part Y of chapter 63 of the laws of 2000, is amended to read as follows: (3) Receipt. (I) The amount of the sale price of any property and the charge for any service taxable under this article, including gas and gas service and electricity and electric service of whatever nature, valued in money, whether received in money or otherwise, including any amount for which credit is allowed by the vendor to the purchaser, without any deduction for expenses or early payment discounts and also including any charges by the vendor to the purchaser for shipping or delivery, and, with respect to gas and gas service and electricity and electric service, any charges by the vendor for transportation, transmission or distribution, regardless of whether such charges are separately stated in the written contract, if any, or on the bill rendered to such purchaser and regardless of whether such shipping or delivery or trans- portation, transmission, or distribution is provided by such vendor or a third party, but excluding any credit for tangible personal property accepted in part payment and intended for resale. For special rules governing computation of receipts, see section eleven hundred eleven OF THIS ARTICLE. (II) RECEIPT SHALL INCLUDE CONSIDERATION RECEIVED BY THE VENDOR FROM THIRD PARTIES IF: (A) THE VENDOR RECEIVES CONSIDERATION FROM A PARTY OTHER THAN THE PURCHASER AND THE CONSIDERATION IS DIRECTLY RELATED TO A PRICE REDUCTION OR DISCOUNT ON THE SALE; EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted.
co-Sponsors
Simcha Eichenstein
Karl Brabenec
2021-A1143A (ACTIVE) - Details
2021-A1143A (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 1143--A 2021-2022 Regular Sessions I N A S S E M B L Y January 7, 2021 ___________ Introduced by M. of A. PAULIN, EICHENSTEIN -- read once and referred to the Committee on Ways and Means -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT to amend the tax law, in relation to codifying existing guidance on the application of sales and use tax THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Paragraph 3 of subdivision (b) of section 1101 of the tax law, as amended by section 21 of part Y of chapter 63 of the laws of 2000, is amended to read as follows: (3) Receipt. (I) The amount of the sale price of any property and the charge for any service taxable under this article, including gas and gas service and electricity and electric service of whatever nature, valued in money, whether received in money or otherwise, including any amount for which credit is allowed by the vendor to the purchaser, without any deduction for expenses or early payment discounts and also including any charges by the vendor to the purchaser for shipping or delivery, and, with respect to gas and gas service and electricity and electric service, any charges by the vendor for transportation, transmission or distribution, regardless of whether such charges are separately stated in the written contract, if any, or on the bill rendered to such purchaser and regardless of whether such shipping or delivery or trans- portation, transmission, or distribution is provided by such vendor or a third party, but excluding any credit for tangible personal property accepted in part payment and intended for resale. For special rules governing computation of receipts, see section eleven hundred eleven OF THIS ARTICLE. (II) RECEIPT SHALL INCLUDE CONSIDERATION RECEIVED BY THE VENDOR FROM THIRD PARTIES IF: EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD02128-05-1
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