STATE OF NEW YORK
________________________________________________________________________
8616
2025-2026 Regular Sessions
IN ASSEMBLY
May 22, 2025
___________
Introduced by M. of A. CUNNINGHAM -- read once and referred to the
Committee on Ways and Means
AN ACT to amend the tax law, in relation to exempting site safety manag-
er services, site safety coordinator services and concrete safety
manager services from the sales and compensating use tax
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. The opening paragraph of paragraph 8 of subdivision (c) of
2 section 1105 of the tax law is designated subparagraph (i) and a new
3 subparagraph (ii) is added to read as follows:
4 (ii) Notwithstanding any other provision of subparagraph (i) of this
5 paragraph, the authority to assess and collect the tax authorized by
6 such subparagraph and pursuant to the authority of article twenty-nine
7 of this chapter shall not apply to site safety manager services, site
8 safety coordinator services, or concrete safety manager services
9 performed by a site safety manager, site safety coordinator, or concrete
10 safety manager in carrying out their duties on and after January first,
11 two thousand fifteen where they have been issued a certificate to
12 perform such services pursuant to article four hundred two or four
13 hundred three of the administrative code of the city of New York or
14 registered and licensed pursuant to section 3310.9 of the New York city
15 building code as contained in section 28-701.2 of the administrative
16 code of the city of New York. Any such tax which has been assessed,
17 whether collected or not, for site safety manager services, site safety
18 coordinator services or concrete safety manager services, shall either
19 be refunded or credited to the person who paid the tax pursuant to the
20 authority contained in subdivision (g) of section eleven hundred nine-
21 teen of this article. Where the tax has been assessed, but not yet
22 paid, all pending proceedings shall cease and shall be deemed null and
23 void and all collection procedures initiated shall also cease, as the
24 case may be.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD11994-01-5
A. 8616 2
1 § 2. Subdivision (a) of section 1115 of the tax law is amended by
2 adding a new paragraph 3-c to read as follows:
3 (3-c) Services provided by a site safety manager or site safety coor-
4 dinator pursuant to chapter four hundred two or four hundred three of
5 the administrative code of the city of New York in carrying out their
6 duties or services provided by a concrete safety manager pursuant to
7 section 3310.9 of the New York city building code as contained in
8 section 28-701.2 of the administrative code of the city of New York.
9 § 3. Section 1119 of the tax law is amended by adding a new subdivi-
10 sion (g) to read as follows:
11 (g) A refund or credit, as the case may be, shall be allowed for a
12 sales or compensating use tax paid to the state or a locality for site
13 safety manager services, site safety coordinator services or concrete
14 safety manager services performed by an entity pursuant to any other
15 provision of this article. Such refund or credit shall be allowed as if
16 the tax on such services had never been authorized and as if any
17 provision of this chapter interpreted to authorize the collection of
18 such tax had not been enacted. Such refund or credit shall include any
19 interest and/or penalties imposed upon a taxpayer who had not paid such
20 tax as if such tax had been incorrectly or unlawfully assessed.
21 § 4. This act shall take effect immediately and shall be deemed to
22 have been in full force and effect on and after January 1, 2015.
