Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Mar 03, 2025 |
referred to budget and revenue |
Senate Bill S5870
2025-2026 Legislative Session
Sponsored By
(R, C, IP, RFM) 24th Senate District
Current Bill Status - In Senate Committee Budget And Revenue 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
Actions
2025-S5870 (ACTIVE) - Details
2025-S5870 (ACTIVE) - Sponsor Memo
BILL NUMBER: S5870 SPONSOR: LANZA TITLE OF BILL: An act to amend the tax law, in relation to taxpayer relief on cell phone taxes PURPOSE: Removes the state sales tax on wireless telephone services and provides for a local option of imposing such taxes. SUMMARY OF PROVISIONS: Eliminates the state sales tax on wireless telephone services and also allows local governments the option of exempting such services. JUSTIFICATION: This bill eliminates the state sales tax on wireless telephone services
2025-S5870 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 5870 2025-2026 Regular Sessions I N S E N A T E March 3, 2025 ___________ Introduced by Sen. LANZA -- 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 taxpayer relief on cell phone taxes THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Section 1109 of the tax law is amended by adding a new subdivision (i) to read as follows: (I) THE EXEMPTION CONTAINED IN SUBDIVISION (CC) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS ARTICLE SHALL NOT APPLY. § 2. Subdivision (cc) of section 1115 of the tax law, as added by section 11 of part S of chapter 85 of the laws of 2002, is amended to read as follows: (cc) Notwithstanding any other provision of law to the contrary, receipts from the sale of mobile telecommunications service [by a home service provider] shall be exempt from the taxes imposed by subparagraph (B) of paragraph one and paragraph two of subdivision (b) of section eleven hundred five of this article [if the mobile telecommunications customer's place of primary use is within a taxing jurisdiction outside this state]. § 3. Subparagraph (ii) of paragraph 1 of subdivision (a) of section 1210 of the tax law, as amended by section 5 of part J of chapter 59 of the laws of 2021, is amended to read as follows: (ii) Any local law, ordinance or resolution enacted by any city, coun- ty or school district, imposing the taxes authorized by this subdivi- sion, shall omit the residential solar energy systems equipment and electricity exemption provided for in subdivision (ee), the commercial solar energy systems equipment and electricity exemption provided for in subdivision (ii), the commercial fuel cell electricity generating systems equipment and electricity generated by such equipment exemption provided for in subdivision (kk) and the clothing and footwear exemption EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD10510-01-5
Comments
Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.
Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.
Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.