A02982 Summary:

BILL NO    A02982 

SAME AS    No same as 

SPONSOR    Ortiz (MS)

COSPNSR    Roberts, Heastie

MLTSPNSR   Crespo

Add S1105-d, amd S208, Tax L; add S97-j, St Fin L

Imposes additional tax on certain food and drink items, and imposes a tax on
video games, commercials, and movies.
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A02982 Actions:

BILL NO    A02982 

01/22/2013 referred to ways and means
01/08/2014 referred to ways and means
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A02982 Text:

                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________

                                         2982

                              2013-2014 Regular Sessions

                                 I N  A S S E M B L Y

                                   January 22, 2013
                                      ___________

       Introduced  by  M.  of  A.  ORTIZ,  BOYLAND, CASTRO, ROBERTS, HEASTIE --
         Multi-Sponsored by -- M.  of A. CRESPO, STEVENSON  --  read  once  and
         referred to the Committee on Ways and Means

       AN  ACT  to amend the tax law, in relation to imposing an additional tax
         on certain items; and to amend the state finance law, in  relation  to
         creating the childhood obesity prevention program fund

         THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
       BLY, DO ENACT AS FOLLOWS:

    1    Section 1. The tax law is amended by adding a new  section  1105-d  to
    2  read as follows:
    3    S  1105-D.  ADDITIONAL  TAX  ON CERTAIN FOOD AND DRINK ITEMS, COMPUTER
    4  GAMES,  MOVIES,  AND  COMPACT  DISCS.  (A)  NOTWITHSTANDING  ANY   OTHER
    5  PROVISION  OF  THIS  ARTICLE  TO  THE  CONTRARY,  AN  ADDITIONAL  TAX OF
    6  ONE-QUARTER OF ONE PERCENT SHALL BE PAID UPON THE FOLLOWING:
    7    (1) THE RECEIPTS FROM EVERY SALE OF FOOD AND DRINK THAT IS SUBJECT  TO
    8  THE  TAX  IMPOSED BY SECTION ELEVEN HUNDRED FIVE OF THIS ARTICLE, EXCEPT
    9  FOR BOTTLED WATER;
   10    (2) THE RECEIPTS FROM EVERY SALE OR RENTAL OF VIDEO AND COMPUTER GAMES
   11  ON GAME CARTRIDGES, COMPACT DISCS, DIGITAL VERSATILE DISCS,  OR  SIMILAR
   12  MEDIA,  AND  VIDEO  GAME COMPONENTS OR ACCESSORIES, INCLUDING VIDEO GAME
   13  CONTROLLERS OR DEVICES USED TO PLAY VIDEO GAMES; AND
   14    (3) THE RECEIPTS FROM EVERY  SALE  OR  RENTAL  OF  ANALOG  OR  DIGITAL
   15  RECORDINGS  OF  FILMS  ON  A VIDEO TAPE, COMPACT DISC, DIGITAL VERSATILE
   16  DISC, OR OTHER SIMILAR MEDIA.
   17    (B) NOTWITHSTANDING ANY OTHER PROVISION OF THIS ARTICLE TO THE CONTRA-
   18  RY, A TAX OF ONE PERCENT SHALL BE PAID UPON THE FOLLOWING:
   19    (1) THE RECEIPTS FROM EVERY SALE OF FOOD AND DRINK, NOT SUBJECT TO THE
   20  TAX IMPOSED BY SECTION ELEVEN HUNDRED FIVE OF  THIS  ARTICLE,  THAT  ARE
   21  INCLUDED  IN THE FOOD CATEGORIES LISTED AS SWEETS OR SNACKS ACCORDING TO
   22  THE UNITED STATES DEPARTMENT OF AGRICULTURE'S NATIONAL NUTRIENT DATABASE
   23  FOR STANDARD REFERENCE; AND

        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD06863-01-3
       A. 2982                             2

    1    (2) THE RECEIPTS FROM EVERY SALE OF ADMISSION TO MOTION PICTURE  THEA-
    2  TERS.
    3    S  2.  Paragraph (b) of subdivision 9 of section 208 of the tax law is
    4  amended by adding a new subparagraph 21 to read as follows:
    5    (21) FOR TAXABLE YEARS  BEGINNING  AFTER  DECEMBER  THIRTY-FIRST,  TWO
    6  THOUSAND  THIRTEEN,  EXPENDITURES  FOR  TELEVISION  ADVERTISING FOR FOOD
    7  PRODUCTS, VIDEO GAMES AND RELATED EQUIPMENT, COMPUTER GAMES, AND  MOTION
    8  PICTURE  FILMS  AND  ANY VIDEO, DIGITAL VERSATILE DISC, OR SIMILAR MEDIA
    9  RECORDINGS OF SUCH FILMS, BROADCAST IN NEW YORK STATE DURING, IMMEDIATE-
   10  LY BEFORE, OR IMMEDIATELY AFTER TELEVISION SHOWS THAT HAVE AN  AUDIENCE,
   11  AS  MEASURED  BY RECOGNIZED INDUSTRY STANDARDS, CONSISTING PREDOMINANTLY
   12  OF CHILDREN UNDER THE AGE OF EIGHTEEN.
   13    S 3. The state finance law is amended by adding a new section 97-j  to
   14  read as follows:
   15    S  97-J. CHILDHOOD OBESITY PREVENTION PROGRAM FUND. 1. THERE IS HEREBY
   16  ESTABLISHED IN THE JOINT  CUSTODY  OF  THE  STATE  COMPTROLLER  AND  THE
   17  COMMISSIONER  OF  HEALTH  A  SPECIAL  FUND TO BE KNOWN AS THE "CHILDHOOD
   18  OBESITY PREVENTION PROGRAM FUND".
   19    2. SUCH FUND SHALL CONSIST OF ALL REVENUES COLLECTED  OR  RECEIVED  BY
   20  THE  COMMISSIONER  OF  TAXATION  AND  FINANCE PURSUANT TO SECTION ELEVEN
   21  HUNDRED FIVE-D AND SUBPARAGRAPH TWENTY-ONE OF PARAGRAPH (B) OF  SUBDIVI-
   22  SION  NINE  OF  SECTION  TWO HUNDRED EIGHT OF THE TAX LAW, AND ALL OTHER
   23  MONEYS CREDITED OR TRANSFERRED THERETO FROM ANY  OTHER  FUND  OR  SOURCE
   24  PURSUANT TO LAW.
   25    3. THE MONEYS IN SUCH FUND SHALL BE MADE AVAILABLE TO THE COMMISSIONER
   26  OF  HEALTH  FOR THE PURPOSES OF THE CHILDHOOD OBESITY PREVENTION PROGRAM
   27  PURSUANT TO TITLE EIGHT OF ARTICLE TWENTY-FIVE OF THE PUBLIC HEALTH LAW.
   28  MONEYS OF SUCH FUND SHALL BE PAID OUT OF  THE  FUND  ON  THE  AUDIT  AND
   29  WARRANT OF THE COMPTROLLER PURSUANT TO LAW.
   30    S 4. This act shall take effect immediately.
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