S09288 Summary:
| BILL NO | S09288 |
| SAME AS | SAME AS A10216 |
| SPONSOR | KRUEGER |
| COSPNSR | |
| MLTSPNSR | |
| Rpld §1115 sub (a) ¶37, sub (y), Tax L | |
| Repeals provisions relating to sale and use taxes with respect to data centers to include both personal property purchased by internet data centers and services performed on said personal property purchased by data centers. | |
S09288 Text:
Go to topSTATE OF NEW YORK ________________________________________________________________________ 9288 IN SENATE February 25, 2026 ___________ Introduced by Sen. KRUEGER -- read twice and ordered printed, and when printed to be committed to the Committee on Budget and Revenue AN ACT to repeal paragraph 37 of subdivision (a) of section 1115 of the tax law relating to tangible personal property purchased by internet data centers; and to repeal subdivision (y) of section 1115 of the tax law relating to services performed on personal property purchased by internet data centers The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Paragraph 37 of subdivision (a) of section 1115 of the tax 2 law is REPEALED. 3 § 2. Subdivision (y) of section 1115 of the tax law is REPEALED. 4 § 3. This act shall take effect immediately. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD14775-01-6