STATE OF NEW YORK
________________________________________________________________________
2423
2009-2010 Regular Sessions
IN ASSEMBLY
January 15, 2009
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Introduced by M. of A. O'DONNELL, MILLMAN, JOHN, ENGLEBRIGHT, COLTON,
ALFANO, WALKER -- Multi-Sponsored by -- M. of A. BARRA, COOK, HOOPER,
N. RIVERA, ROBINSON, SEMINERIO, SWEENEY -- read once and referred to
the Committee on Ways and Means
AN ACT to amend the tax law, in relation to exempting certain senior
citizens from the sales tax on telephone service
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subparagraph (B) of paragraph 1 of subdivision (b) of
2 section 1105 of the tax law, as amended by section 9 of part S of chap-
3 ter 85 of the laws of 2002, is amended to read as follows:
4 (B) telephony and telegraphy and telephone and telegraph service of
5 whatever nature except interstate and international telephony and teleg-
6 raphy and telephone and telegraph service and except any telecommuni-
7 cations service the receipts from the sale of which are subject to tax
8 under paragraph two of this subdivision, provided, however, the tax
9 imposed by this subparagraph shall not apply to a person sixty-two years
10 of age or older if the combined income of all members of the household
11 for the income tax year immediately preceding the date of making appli-
12 cation does not exceed twenty-four thousand dollars, provided that when
13 the head of the household retires before the commencement of such year
14 and the date of filing the application, the income for such year may be
15 adjusted by excluding salary or earnings and projecting his or her
16 retirement income over the entire period of such year;
17 § 2. This act shall take effect on the one hundred eightieth day after
18 it shall have become a law; provided, however, that effective immediate-
19 ly, the addition, amendment and/or repeal of any rule or regulation
20 necessary for the implementation of this act on its effective date is
21 authorized and directed to be made and completed on or before such
22 effective date.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD03686-01-9
