Assembly Actions -
Senate Actions - UPPERCASE
|Mar 22, 2023||
referred to investigations and government operations
Senate Bill S5895
2023-2024 Legislative Session
Current Bill Status - In Senate Committee Investigations And Government Operations Committee
- In Committee Assembly
- On Floor Calendar Assembly
- Passed Assembly
- Delivered to Governor
- Signed By Governor
2023-S5895 (ACTIVE) - Details
2023-S5895 (ACTIVE) - Sponsor Memo
BILL NUMBER: S5895 SPONSOR: GOUNARDES TITLE OF BILL: An act to amend the tax law and the state finance law, in relation to a surcharge on online delivery sales in the city of New York PURPOSE OR GENERAL IDEA OF BILL: To create a 25-cent surcharge on online delivery sales within New York City in order to support a special capital infrastructure fund. SUMMARY OF PROVISIONS: Section one of this bill creates a new Article 29-E of the Tax Law to create a surcharge on online delivery sales within the City of New York in the form of an additional sales tax. The bill creates the following new sections: *Section 1299-T of the Tax Law setting definitions
2023-S5895 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 5895 2023-2024 Regular Sessions I N S E N A T E March 22, 2023 ___________ Introduced by Sen. GOUNARDES -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Govern- ment Operations AN ACT to amend the tax law and the state finance law, in relation to a surcharge on online delivery sales in the city of New York THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. The tax law is amended by adding a new article 29-E to read as follows: ARTICLE 29-E SURCHARGE ON ONLINE DELIVERY SALES IN THE CITY OF NEW YORK SECTION 1299-T. DEFINITIONS. 1299-U. IMPOSITION OF SURCHARGE. 1299-V. LIABILITY FOR SURCHARGE. 1299-W. REGISTRATION. 1299-X. PAYMENT AND RETURNS. 1299-Y. RECORDS TO BE KEPT. 1299-Z. SECRECY OF RETURNS AND REPORTS. 1299-AA. PRACTICE AND PROCEDURE. 1299-BB. DEPOSIT AND DISPOSITION OF REVENUE. § 1299-T. DEFINITIONS. AS USED IN THIS ARTICLE: (A) "PERSON" MEANS AN INDIVIDUAL, PARTNERSHIP, LIMITED LIABILITY COMPANY, SOCIETY, ASSOCI- ATION, JOINT STOCK COMPANY, CORPORATION, ESTATE, RECEIVER, TRUSTEE, ASSIGNEE, REFEREE OR ANY OTHER PERSON ACTING IN A FIDUCIARY OR REPRESEN- TATIVE CAPACITY, WHETHER APPOINTED BY A COURT OR OTHERWISE, ANY COMBINA- TION OF INDIVIDUALS AND ANY OTHER FORM OF UNINCORPORATED ENTERPRISE OWNED OR CONDUCTED BY TWO OR MORE PERSONS. (B) "ONLINE DELIVERY SALE" MEANS A TRANSACTION THAT RESULTS IN THE DELIVERY OF ANY ITEM PURCHASED ONLINE FROM A SELLER TO A BUYER. (C) "BUYER" MEANS THE PERSON RECEIVING THE ITEM IN THE ONLINE DELIVERY SALE. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD06978-03-3
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