S01320 Summary:

BILL NOS01320A
 
SAME ASSAME AS A03271-A
 
SPONSORMARCHIONE
 
COSPNSRAVELLA, BOYLE, CROCI, GALLIVAN, GOLDEN, HANNON, MARTINS, RANZENHOFER, RITCHIE, VALESKY
 
MLTSPNSR
 
Amd 1116, Tax L
 
Exempts certain senior citizen organizations from paying sales and compensating use taxes.
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S01320 Actions:

BILL NOS01320A
 
01/12/2015REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
01/06/2016REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
01/11/2016AMEND AND RECOMMIT TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
01/11/2016PRINT NUMBER 1320A
05/10/2016REPORTED AND COMMITTED TO FINANCE
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S01320 Memo:

Memo not available
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S01320 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                         1320--A
 
                               2015-2016 Regular Sessions
 
                    IN SENATE
 
                                    January 12, 2015
                                       ___________
 
        Introduced  by Sens. MARCHIONE, BOYLE, GALLIVAN, GOLDEN, HANNON, MARTINS
          -- read twice and ordered printed, and when printed to be committed to
          the Committee on Investigations and Government Operations -- recommit-
          ted to the Committee on Investigations and  Government  Operations  in
          accordance  with  Senate  Rule 6, sec. 8 -- committee discharged, bill
          amended, ordered reprinted as amended and recommitted to said  commit-
          tee
 
        AN  ACT  to  amend  the tax law, in relation to exempting certain senior
          citizen organizations from paying sales and compensating use taxes
 
          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 1116 of the tax law, as amended
     2  by chapter 530 of the laws of 1976, paragraph 4 as  amended  by  chapter
     3  270  of  the  laws of 2001, paragraph 5 as amended by chapter 366 of the
     4  laws of 1983, subparagraph (B) of paragraph 5 as amended by chapter  418
     5  of the laws of 2004, subparagraph (C) of paragraph 5 as amended by chap-
     6  ter  296 of the laws of 2006, paragraph 7 as added by chapter 903 of the
     7  laws of 1980, paragraph 8 as added by chapter 888 of the laws  of  1983,
     8  paragraph 9 as amended by chapter 591 of the laws of 2005, is amended to
     9  read as follows:
    10    (a)  Except  as otherwise provided in this section, any sale or amuse-
    11  ment charge by or to any of the following or any use or occupancy by any
    12  of the following shall not be subject to the sales and compensating  use
    13  taxes imposed under this article:
    14    (1)  The state of New York, or any of its agencies, instrumentalities,
    15  public corporations (including a public corporation created pursuant  to
    16  agreement or compact with another state or Canada) or political subdivi-
    17  sions  where  it  is  the  purchaser, user or consumer, or where it is a
    18  vendor of services or property of a kind not ordinarily sold by  private
    19  persons[;].
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD02571-02-6

        S. 1320--A                          2
 
     1    (2)  The United States of America, and any of its agencies and instru-
     2  mentalities, insofar as it is immune  from  taxation  where  it  is  the
     3  purchaser, user or consumer, or where it sells services or property of a
     4  kind not ordinarily sold by private persons[;].
     5    (3)  The United Nations or any international organization of which the
     6  United States of America is a member where it is the purchaser, user  or
     7  consumer,  or where it sells services or property of a kind not ordinar-
     8  ily sold by private persons[;].
     9    (4) Any corporation, association, trust,  or  community  chest,  fund,
    10  foundation,  or limited liability company, organized and operated exclu-
    11  sively for religious, charitable, scientific, testing for public safety,
    12  literary or educational purposes, or to foster national or international
    13  amateur sports competition (but  only  if  no  part  of  its  activities
    14  involve  the  provision of athletic facilities or equipment), or for the
    15  prevention of cruelty to children or animals, no part of the  net  earn-
    16  ings  of which inures to the benefit of any private shareholder or indi-
    17  vidual, no substantial part of the activities of which  is  carrying  on
    18  propaganda, or otherwise attempting to influence legislation, (except as
    19  otherwise  provided in subsection (h) of section five hundred one of the
    20  United States internal revenue code of nineteen hundred  fifty-four,  as
    21  amended),  and which does not participate in, or intervene in (including
    22  the publishing or distributing of statements), any political campaign on
    23  behalf of any candidate for public office[;].
    24    (5) A post or organization of past or present  members  of  the  armed
    25  forces  of  the  United States, or an auxiliary unit or society of, or a
    26  trust or foundation for, any such post or organization:
    27    (A) organized in this state,
    28    (B) at least seventy-five percent of the members of which are past  or
    29  present  members  of the armed forces of the United States as defined in
    30  section thirteen-a of the general construction law and substantially all
    31  of the other members of which are individuals  who  are  cadets  or  are
    32  spouses,  widows,  widowers, ancestors, or lineal descendants of past or
    33  present members of the armed forces of the United States or  of  cadets,
    34  and
    35    (C)  no part of the net earnings of which inures to the benefit of any
    36  private shareholder or individual.
    37    (6) The following Indian nations or tribes residing in New York state:
    38  Cayuga, Oneida, Onondaga, Poospatuck, Saint Regis Mohawk, Seneca,  Shin-
    39  necock,  Tonawanda  and  Tuscarora,  where  it is the purchaser, user or
    40  consumer.
    41    (7) A not-for-profit corporation operating  as  a  health  maintenance
    42  organization  subject  to  the  provisions  of article forty-four of the
    43  public health law.
    44    (8) Cooperative and foreign corporations doing business in this  state
    45  pursuant to the rural electric cooperative law.
    46    (9)  A  credit union, as defined in subdivision nine of section two of
    47  the banking law, where it is the purchaser, user, or consumer, or  where
    48  it  is a vendor of services or property of a kind not ordinarily sold by
    49  private persons.
    50    (10)  Senior  citizen  organizations  organized  pursuant  to  section
    51  501(c)(3)  or  section 501(c)(7) of the Internal Revenue Code (26 U.S.C.
    52  §501) which limit membership to members age fifty and older,  and  which
    53  are  organized  for  pleasure,  social, educational, recreational and/or
    54  other non-profit purposes, provided:
    55    (A) no part of the net earnings of which inure to the benefit  of  any
    56  private shareholder or individual;

        S. 1320--A                          3
 
     1    (B)  no  substantial  part  of  the activities of which is carrying on
     2  propaganda, or otherwise attempting to influence legislation, (except as
     3  otherwise provided in subsection (h) of section five hundred one of  the
     4  United  States  internal revenue code of nineteen hundred fifty-four, as
     5  amended),  and which does not participate in, or intervene in (including
     6  the publishing or distributing of statements), any political campaign on
     7  behalf of any candidate for public office; and
     8    (C) the exemption applies only to  purchases  that  are  made  by  the
     9  organization itself and not for purchases by any of its members individ-
    10  ually.
    11    §  2.  Subdivision  (g)  of section 1116 of the tax law, as amended by
    12  chapter 3 of the laws of 2004, is amended to read as follows:
    13    (g) For purposes of [paragraph] paragraphs five and ten of subdivision
    14  (a) of this section, duly authorized representatives of any such post or
    15  organization, while acting on behalf of such post or organization, shall
    16  not be subject to the tax imposed under subdivision (e) of section elev-
    17  en hundred five or the unit fee imposed by section eleven  hundred  four
    18  of  this  article,  provided that such representatives provide an exempt
    19  organization certificate from such post or organization certifying  that
    20  such representative is acting on its behalf.
    21    §  3.  The  commissioner  of  taxation  and  finance is authorized and
    22  directed to develop and place into effect all rules and regulations, and
    23  take all other measures necessary, to implement the provisions  of  this
    24  act  on  or  before  its  effective  date, including, but not limited to
    25  making all necessary changes to the "Application for an Exempt Organiza-
    26  tion Certificate" (Form ST-119.2) and any other forms utilized  by  tax-
    27  exempt entities.
    28    § 4. This act shall take effect January 1, 2017.
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