A08170 Summary:

BILL NO    A08170 

SAME AS    SAME AS UNI. S05897

SPONSOR    Palumbo

COSPNSR    

MLTSPNSR   

Amd S1115, Tax L

Exempts computer hardware and software and school supplies from sales tax
during two specified one week periods.
Go to top

A08170 Actions:

BILL NO    A08170 

06/10/2015 referred to ways and means
Go to top

A08170 Memo:

BILL NUMBER:A8170

TITLE OF BILL:  An act to amend the tax law, in relation to exempting
computer hardware and software and school supplies from sales and
compensating use tax during two one-week periods each year

PURPOSE OR GENERAL IDEA OF BILL:  Amends the Tax Law to establish two
one-week periods each year to exempt computer hardware and software,
as well as school supplies from Sales and Compensating Use Tax.

SUMMARY OF SPECIFIC PROVISIONS:

Section 1 amends subdivision (a) of S 1115 of the Tax Law by adding
new paragraph 44 to establish two one-week periods each year to exempt
computer hardware and software, as well as school supplies from Sales
and Compensating Use Tax.

Section 2 authorizes this act to take effect immediately and apply to
taxable periods beginning on and after August 1, 2015.

JUSTIFICATION:  It is clear that New York families are struggling
under the increased burden of high taxes in the state. While parents
are struggling to pay the bills every month, the Legislature has an
obligation to ensure that parents and their children have access to
the school supplies necessary in order for the future leaders of the
state to be successful. That is why this bill would create-a tax-free
week on computer hardware and software, and school supplies.

PRIOR LEGISLATIVE HISTORY:  A.2074 of 2011/12 - held in Ways and Means
A.2686 of 2009/10 - referred to Ways and Means A.4732 of 2007, Ways
and Means A.1777 of 2005/06 Similar to A.9583 of 2004, Ways and Means

FISCAL IMPLICATIONS:  Undetermined.

EFFECTIVE DATE:  This act shall take effect immediately and shall
apply to taxable periods beginning on and after August 1, 2015.
Go to top

A08170 Text:

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

           S. 5897                                                  A. 8170

                              2015-2016 Regular Sessions

                             S E N A T E - A S S E M B L Y

                                     June 10, 2015
                                      ___________

       IN SENATE -- Introduced by Sen. CROCI -- read twice and ordered printed,
         and when printed to be committed to the Committee on Rules

       IN  ASSEMBLY -- Introduced by M. of A. PALUMBO -- read once and referred
         to the Committee on Ways and Means

       AN ACT to amend the tax law, in relation to exempting computer  hardware
         and  software  and school supplies from sales and compensating use tax
         during two one-week periods each year

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

    1    Section  1.  Subdivision (a) of section 1115 of the tax law is amended
    2  by adding a new paragraph 44 to read as follows:
    3    (44) DURING THE SEVEN-DAY PERIODS EACH YEAR  COMMENCING  ON  THE  LAST
    4  MONDAY  OF  JANUARY,  AND  ENDING  ON  THE  FIRST SUNDAY IN FEBRUARY AND
    5  COMMENCING ON THE TUESDAY IMMEDIATELY  PRECEDING  THE  FIRST  MONDAY  IN
    6  SEPTEMBER,  KNOWN  AS LABOR DAY, AND ENDING ON LABOR DAY, COMPUTER HARD-
    7  WARE AND SOFTWARE AND TANGIBLE PERSONAL PROPERTY FOR USE OR  CONSUMPTION
    8  PREDOMINANTLY AS SCHOOL SUPPLIES.
    9    S 2. This act shall take effect immediately and shall apply to taxable
   10  periods beginning on and after August 1, 2015.




        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD11523-01-5
Go to top
Page display time = 0.0804 sec