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