S T A T E O F N E W Y O R K
________________________________________________________________________
9872
I N A S S E M B L Y
April 24, 2024
___________
Introduced by M. of A. BLANKENBUSH -- read once and referred to the
Committee on Ways and Means
AN ACT to amend the tax law, in relation to establishing a sales tax
exemption for background check fees
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 47 to read as follows:
(47) FEES IMPOSED ON NATIONAL INSTANT CRIMINAL BACKGROUND CHECKS
PURSUANT TO SECTION TWO HUNDRED TWENTY-EIGHT OF THE EXECUTIVE LAW.
§ 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.
LBD14863-01-4