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Senate Bill S1864

2025-2026 Legislative Session

Exempts purchases made by civic associations from sales and compensating use tax

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Current Bill Status - In Senate Committee Budget And Revenue Committee

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2025-S1864 (ACTIVE) - Details

See Assembly Version of this Bill:
A2732
Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L

2025-S1864 (ACTIVE) - Summary

Exempts any purchase made by a civic association used or intended to be used in such civic association's course of business from sales and compensating use tax.

2025-S1864 (ACTIVE) - Sponsor Memo

2025-S1864 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1864
 
                        2025-2026 Regular Sessions
 
                             I N  S E N A T E
 
                             January 14, 2025
                                ___________
 
 Introduced  by  Sen. MARTINS -- 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 purchases made  by
   civic associations from sales and compensating use tax
 
   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)  ANY  PURCHASE  MADE  BY  A  CIVIC  ASSOCIATION  WHICH IS USED OR
 INTENDED TO BE USED IN SUCH CIVIC ASSOCIATION'S COURSE OF BUSINESS.  FOR
 PURPOSES  OF THIS PARAGRAPH, "CIVIC ASSOCIATION" MEANS A VOLUNTARY GROUP
 OF COMMUNITY MEMBERS WHO  WORK  TOGETHER  TO  ADDRESS  COMMON  CONCERNS,
 IMPROVE  THEIR  NEIGHBORHOOD,  AND ENHANCE THE QUALITY OF LIFE FOR RESI-
 DENTS BY ENGAGING IN ACTIVITIES SUCH AS BUT NOT  LIMITED  TO  ADVOCATING
 FOR  LOCAL  ISSUES,  ORGANIZING COMMUNITY EVENTS, AND COLLABORATING WITH
 GOVERNMENT OFFICIALS.
   § 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.
                                                            LBD04207-01-5

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