Assembly Bill A2259

2023-2024 Legislative Session

Relates to the imposition of sales taxes on goods or services purchased from businesses which employ 20 or less persons

download bill text pdf

Sponsored By

Current Bill Status - In Assembly 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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2023-A2259 (ACTIVE) - Details

See Senate Version of this Bill:
S283
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §1105, Tax L
Versions Introduced in Other Legislative Sessions:
2019-2020: A7204, S4557
2021-2022: A2318, S1083

2023-A2259 (ACTIVE) - Summary

Provides that the tax imposed upon the sales on goods or services purchased from businesses which employ twenty or less persons, are resident in this state, are independently owned and operated and not dominant in their field, shall be two percent.

2023-A2259 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   2259
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 25, 2023
                                ___________
 
 Introduced  by  M.  of  A. SIMON, BARCLAY, COOK, FRIEND, WALSH -- Multi-
   Sponsored by -- M.  of A. BUTTENSCHON, COLTON, CRUZ, DeSTEFANO,  DICK-
   ENS,  HYNDMAN, 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.
                                                            LBD02221-01-3

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