senate Bill S530

2021-2022 Legislative Session

Exempts from sales and compensating use taxes any equipment or product purchased by restaurant or food service establishment for use in outdoor dining during the novel coronavirus (COVID-19)

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 (2)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 05, 2022 referred to budget and revenue
Jan 06, 2021 referred to budget and revenue

S530 (ACTIVE) - Details

See Assembly Version of this Bill:
A378
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §§1115, 210-B & 606, Tax L
Versions Introduced in 2019-2020 Legislative Session:
S9015, A11051

S530 (ACTIVE) - Summary

Exempts from sales and compensating use taxes any equipment or product purchased by a restaurant or food service establishment for use in outdoor dining during the novel coronavirus (COVID-19).

S530 (ACTIVE) - Sponsor Memo

S530 (ACTIVE) - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    530
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 6, 2021
                                ___________
 
 Introduced  by  Sen.  KAPLAN -- 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  from  sales  and
   compensating  use  taxes any equipment or product purchased by restau-
   rant or food service establishment for use in  outdoor  dining  during
   the novel coronavirus (COVID-19)
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subdivision (a) of section 1115 of the tax law  is  amended
 by adding a new paragraph 46 to read as follows:
   (46)  ANY  EQUIPMENT  OR  PRODUCT  PURCHASED BY ANY RESTAURANT OR FOOD
 SERVICE ESTABLISHMENT FOR THE USE IN OUTDOOR  DINING  DURING  THE  NOVEL
 CORONAVIRUS (COVID-19) PANDEMIC.
   §  2. Section 210-B of the tax law is amended by adding a new subdivi-
 sion 55 to read as follows:
   55. SALES TAX PAID ON OUTDOOR DINING EQUIPMENT  CREDIT.  (1)  FOR  THE
 PERIOD  BEGINNING  JUNE  FOURTH,  TWO  THOUSAND TWENTY AND ENDING ON THE
 EFFECTIVE DATE OF THIS SUBDIVISION, A TAXPAYER WHO OWNS A RESTAURANT  OR
 FOOD  SERVICE ESTABLISHMENT SHALL BE ALLOWED A CREDIT FOR SALES TAX PAID
 FOR ANY EQUIPMENT OR PRODUCT PURCHASED  BY  SUCH  TAXPAYER  FOR  USE  IN
 OUTDOOR DINING DURING THE NOVEL CORONAVIRUS (COVID-19) PANDEMIC.
   (2) IF THE AMOUNT OF THE CREDIT ALLOWED UNDER THIS SUBDIVISION FOR ANY
 TAXABLE  YEAR  SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR, THE EXCESS
 SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED  IN
 ACCORDANCE WITH THE PROVISIONS OF SECTION SIX HUNDRED EIGHTY-SIX OF THIS
 ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST SHALL BE PAID THEREON.
   §  3. Section 606 of the tax law is amended by adding a new subsection
 (kkk) to read as follows:
   (KKK) SALES TAX PAID ON OUTDOOR DINING EQUIPMENT CREDIT. (1)  FOR  THE
 PERIOD  BEGINNING  JUNE  FOURTH,  TWO  THOUSAND TWENTY AND ENDING ON THE
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

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