Exempts any purchase made by a civic association used or intended to be used in such civic association's course of business from sales and compensating use tax.
STATE OF NEW YORK
________________________________________________________________________
1864
2025-2026 Regular Sessions
IN SENATE
January 14, 2025
___________
Introduced by Sen. MARTINS -- read twice and ordered printed, and when
printed to be committed to the Committee on Budget and Revenue
AN ACT to amend the tax law, in relation to exempting purchases made by
civic associations from 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. Subdivision (a) of section 1115 of the tax law is amended
2 by adding a new paragraph 47 to read as follows:
3 (47) Any purchase made by a civic association which is used or
4 intended to be used in such civic association's course of business. For
5 purposes of this paragraph, "civic association" means a voluntary group
6 of community members who work together to address common concerns,
7 improve their neighborhood, and enhance the quality of life for resi-
8 dents by engaging in activities such as but not limited to advocating
9 for local issues, organizing community events, and collaborating with
10 government officials.
11 § 2. This act shall take effect on the first day of the sales tax
12 quarterly period, as described in subdivision (b) of section 1136 of the
13 tax law, next commencing at least 90 days after this act shall have
14 become a law and shall apply in accordance with the applicable transi-
15 tional provisions of sections 1106 and 1217 of the tax law.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD04207-01-5
