A04956 Summary:

BILL NOA04956A
 
SAME ASSAME AS S02303-A
 
SPONSORCusick
 
COSPNSR
 
MLTSPNSR
 
Amd SS1109, 1115 & 1210, Tax L
 
Removes the state sales tax on wireless telephone services and provides for a local option of imposing such taxes.
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A04956 Actions:

BILL NOA04956A
 
02/13/2013referred to ways and means
01/08/2014referred to ways and means
02/19/2014amend and recommit to ways and means
02/19/2014print number 4956a
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A04956 Floor Votes:

There are no votes for this bill in this legislative session.
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A04956 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                         4956--A
 
                               2013-2014 Regular Sessions
 
                   IN ASSEMBLY
 
                                    February 13, 2013
                                       ___________
 
        Introduced by M. of A. CUSICK -- read once and referred to the Committee
          on Ways and Means -- recommitted to the Committee on Ways and Means in
          accordance  with Assembly Rule 3, sec. 2 -- committee discharged, bill
          amended, ordered reprinted as amended and recommitted to said  commit-
          tee
 

        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:
 
     1    Section  1.  Section  1109  of  the tax law is amended by adding a new
     2  subdivision (i) to read as follows:
     3    (i) The exemption contained in  subdivision  (cc)  of  section  eleven
     4  hundred fifteen of this article shall not apply.
     5    §  2.  Subdivision  (cc)  of  section 1115 of the tax law, as added by
     6  section 11 of part S of chapter 85 of the laws of 2002,  is  amended  to
     7  read as follows:
     8    (cc)  Notwithstanding  any  other  provision  of  law to the contrary,
     9  receipts from the sale of mobile telecommunications service [by  a  home

    10  service provider] shall be exempt from the taxes imposed by subparagraph
    11  (B)  of  paragraph  one  and paragraph two of subdivision (b) of section
    12  eleven hundred five of this article [if  the  mobile  telecommunications
    13  customer's  place of primary use is within a taxing jurisdiction outside
    14  this state].
    15    § 3. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
    16  amended by chapter 13 of the  laws  of  2013,  is  amended  to  read  as
    17  follows:
    18    (1) Either, all of the taxes described in article twenty-eight of this
    19  chapter,  at  the same uniform rate, as to which taxes all provisions of
    20  the local laws, ordinances or resolutions imposing such taxes  shall  be
    21  identical,  except as to rate and except as otherwise provided, with the
    22  corresponding provisions in such  article  twenty-eight,  including  the
 

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD05459-03-4

        A. 4956--A                          2
 
     1  definition  and  exemption  provisions  of  such  article, so far as the
     2  provisions of such article twenty-eight can be made  applicable  to  the
     3  taxes  imposed  by  such  city  or  county and with such limitations and
     4  special  provisions  as are set forth in this article. The taxes author-
     5  ized under this subdivision may not be  imposed  by  a  city  or  county
     6  unless  the  local law, ordinance or resolution imposes such taxes so as
     7  to include all portions and all types of  receipts,  charges  or  rents,
     8  subject  to  state  tax  under  sections  eleven hundred five and eleven

     9  hundred ten of this chapter, except as otherwise provided. (i) Any local
    10  law, ordinance or resolution enacted  by  any  city  of  less  than  one
    11  million  or by any county or school district, imposing the taxes author-
    12  ized by this subdivision, shall, notwithstanding any provision of law to
    13  the contrary, exclude from the operation of such local taxes  all  sales
    14  of  tangible  personal  property  for  use  or  consumption directly and
    15  predominantly in the production  of  tangible  personal  property,  gas,
    16  electricity,  refrigeration  or steam, for sale, by manufacturing, proc-
    17  essing, generating, assembly, refining, mining or  extracting;  and  all
    18  sales of tangible personal property for use or consumption predominantly
    19  either  in  the  production  of tangible personal property, for sale, by
    20  farming or in a commercial horse boarding operation, or  in  both;  and,

    21  unless such city, county or school district elects otherwise, shall omit
    22  the  provision  for credit or refund contained in clause six of subdivi-
    23  sion (a) or subdivision (d) of section eleven hundred nineteen  of  this
    24  chapter.  (ii)  Any  local  law,  ordinance or resolution enacted by any
    25  city, county or school district, imposing the taxes authorized  by  this
    26  subdivision,  shall  omit the residential solar energy systems equipment
    27  exemption provided for in subdivision (ee), the commercial solar  energy
    28  systems  equipment exemption provided for in subdivision (ii) [and], the
    29  clothing and footwear exemption provided  for  in  paragraph  thirty  of
    30  subdivision  (a)  and  the  mobile  telecommunications service exemption
    31  provided for in subdivision (cc) of section eleven  hundred  fifteen  of

    32  this  chapter, unless such city, county or school district elects other-
    33  wise as to  either  such  residential  solar  energy  systems  equipment
    34  exemption,  such  commercial  solar  energy  systems equipment exemption
    35  [or], such clothing and footwear exemption  or  such  telecommunications
    36  service exemption.
    37    §  4.  Section 1210 of the tax law is amended by adding a new subdivi-
    38  sion (q) to read as follows:
    39    (q) Notwithstanding any other provision of state or local  law,  ordi-
    40  nance or resolution to the contrary:
    41    (1)  Any city, county or school district, acting through its governing
    42  body, is hereby authorized and empowered to elect to  provide  the  same
    43  exemptions  from  such  taxes  as  the mobile telecommunications service

    44  exemption from state sales  and  compensating  use  taxes  described  in
    45  subdivision  (cc)  of  section eleven hundred fifteen of this chapter by
    46  enacting a resolution in the form set forth in  paragraph  two  of  this
    47  subdivision;  any city having a population of one million or more where-
    48  upon, upon compliance with the provisions of subdivisions (d) and (e) of
    49  this section, such enactment of such resolution shall be deemed to be an
    50  amendment to such section eleven hundred seven and such  section  eleven
    51  hundred  seven shall be deemed to incorporate such exemptions as if they
    52  had been duly enacted by the  state  legislature  and  approved  by  the
    53  governor.
    54    (2)  Form  of Resolution: Be it enacted by the (insert proper title of

    55  local legislative body) as follows:

        A. 4956--A                          3
 
     1    Section one.  Receipts  from  sales  of  and  consideration  given  or
     2  contracted to be given for, or for the use of, mobile telecommunications
     3  service  exempt  from state sales and compensating use taxes pursuant to
     4  subdivision (cc) of section 1115 of the tax law  shall  also  be  exempt
     5  from sales and compensating use taxes imposed in this jurisdiction.
     6    Section  two.  This  resolution shall take effect March 1, (insert the
     7  year, but not earlier than the year 2015) and shall apply to sales made,
     8  services rendered and uses occurring on and after that date  in  accord-
     9  ance  with the applicable transitional provisions in sections 1106, 1216

    10  and 1217 of the New York tax law.
    11    § 5. This act shall take effect immediately; provided,  however,  that
    12  sections one and two of this act shall take effect March 1, 2015.
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