A08095 Summary:

BILL NO    A08095 

SAME AS    No same as

SPONSOR    Farrell

COSPNSR    

MLTSPNSR   

Amd S1101, Tax L

Clarifies the definition of an electronic newspaper or periodical for purposes
of the sales tax exemption on newspapers and periodicals.

A08095 Actions:

BILL NO    A08095 

05/04/2009 referred to ways and means
01/06/2010 referred to ways and means

A08095 Votes:

A08095 Memo:

BILL NUMBER:A8095

TITLE OF BILL:  An act to amend the tax law, in relation to sales tax
on newspapers and periodicals

PURPOSE OR GENERAL IDEA OF BILL: The purpose of this legislation is to
provide clarity in the definition of what is an electronic newspaper
or periodical.

SUMMARY OF SPECIFIC PROVISIONS: Section one amends S1106(b)(6) of the
Tax Law to clarify the definition of electronic newspapers and
periodicals.

JUSTIFICATION: Legislation enacted in 1994, as the very first
newspapers were experimenting with online editions, was designed to
ensure that the exemption for printed newspapers and magazines would
carry over into the digital age. After 16 years of evolution of
electronic newspapers, it is apparent the law should be changed to
reflect the current and future format of electronic news publications.

The existing law only exempts the portion of the electronic newspaper
that contains exactly what appeared in the most recently published
printed edition. It would be extremely difficult, if not impossible,
to formulate a percentage of additional information, in part because
the composition of an electronic publication changes with every
breaking news story. In addition, the philosophy that New York State
values civic education through news readership would entail the
continued exemption from sales tax for all online news, even news that
is developing minute by minute. New York State should continue to
support its news producers by continuing relief from taxation that
could place barriers to citizen access. Evolving technology for news
dissemination, such as the new electronic book readers, can help
support employment of journalists and support staff by the news
industry. The state should encourage news industries to maintain and
expand their presence in New York, long considered the "media Capital
of the world."

LEGISLATIVE HISTORY: New Bill. FISCAL IMPACT: None

EFFECTIVE DATE: Immediately