Exempts from payment of sales and use taxes, receipts from sales made to any duly organized chapter or local group devoted to promoting interest in the plight of senior citizens, educating senior citizens and the general public about the aging process and aiding retired persons in their social, economic and intellectual needs.
STATE OF NEW YORK
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5360
2019-2020 Regular Sessions
IN ASSEMBLY
February 11, 2019
___________
Introduced by M. of A. DiPIETRO -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend the tax law, in relation to exempting certain senior
citizen groups from payment of sales and compensating use taxes
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 1116 of the tax law is amended
2 by adding a new paragraph 10 to read as follows:
3 (10) Any duly organized chapter or local group primarily engaged in
4 the promotion of the interests of senior citizens, educating senior
5 citizens and the general public about the aging process and aiding
6 retired persons in their social, economic and intellectual needs:
7 (A) incorporated under section two hundred one of the not-for-profit
8 corporation law; and
9 (B) organized and operated for at least one year for charitable,
10 educational, religious, scientific, literary or cultural purposes, or
11 for the prevention of cruelty to children or animals; and
12 (C) no part of the net earnings of which inures to the benefit of any
13 private shareholder or individual; and
14 (D) no substantial part of the activities of which is carrying on
15 propaganda, or otherwise attempting to influence legislation, and which
16 does not participate in, or intervene in (including the publishing or
17 distributing of statements), any political campaign on behalf of any
18 candidate for public office.
19 § 2. Subdivision (b) of section 1116 of the tax law, as amended by
20 chapter 888 of the laws of 1983, paragraph 1 as amended by section 1 of
21 part KK-1 of chapter 57 of the laws of 2008, paragraph 5 as amended by
22 chapter 619 of the laws of 1995, paragraph 6 as added by chapter 2 of
23 the laws of 1995 and paragraph 7 as added by chapter 387 of the laws of
24 1996, is amended to read as follows:
25 (b) Nothing in this section shall exempt:
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD07611-01-9
A. 5360 2
1 (1) (i) retail sales of tangible personal property by any shop or
2 store operated by an organization described in paragraph [(4), (5) or
3 (6)] four, five, six or ten of subdivision (a) of this section; (ii)
4 sales, other than for resale, of services described in subdivision (b)
5 or paragraph five of subdivision (c) of section eleven hundred five of
6 this article by that organization, whether or not at a shop or store;
7 (iii) retail sales of tangible personal property and sales, other than
8 for resale, of those services by that organization, made with a degree
9 of regularity, frequency, and continuity by remote means, such as by
10 telephone, the internet, mail order or otherwise; or (iv) retail sales
11 of tangible personal property by lease or rental by that organization as
12 lessor, whether or not at a shop or store;
13 (2) sales of food or drink in or by a restaurant, tavern or other
14 establishment operated by an organization described in paragraph [(1),
15 paragraph (4), paragraph (5) or paragraph (6)] one, four, five, six or
16 ten of subdivision (a) of this section, other than sales exempt under
17 paragraph (ii) of subdivision (d) of section eleven hundred five of this
18 article, from the taxes imposed hereunder, unless the purchaser is an
19 organization exempt under this section;
20 (3) sales of the service of providing parking, garaging or storing for
21 motor vehicles by an organization described in paragraph [(4) or para-
22 graph (5)] four, five or ten of subdivision (a) of this section operat-
23 ing a garage (other than a garage which is part of premises occupied
24 solely as a private one or two family dwelling), parking lot or other
25 place of business engaged in providing parking, garaging or storing for
26 motor vehicles; [or]
27 (4) sales of tangible personal property or services by cooperative and
28 foreign corporations doing business in this state pursuant to the rural
29 electric cooperative law, unless the purchaser is an organization exempt
30 under this section[.];
31 (5) purchases of motor fuel or diesel motor fuel from the tax required
32 to be prepaid pursuant to section eleven hundred two of this article and
33 retail sales of motor fuel or diesel motor fuel subject to the tax
34 imposed by sections eleven hundred five and eleven hundred ten of this
35 article, except that purchases of such fuel by an organization described
36 in paragraph one or two of subdivision (a) of this section for its own
37 use or consumption, purchases of motor fuel by a hospital included in
38 the organizations described in paragraph four of such subdivision for
39 its own use and consumption, purchases of motor fuel and diesel motor
40 fuel by a fire company or fire department, as defined in section three
41 of the volunteer firefighters' benefit law or a voluntary ambulance
42 service, as defined in section three thousand one of the public health
43 law, for such department, company or service's own use and consumption
44 for use in firefighting vehicles, apparatus or equipment, or emergency
45 rescue or first aid response vehicles, apparatus or equipment, owned and
46 operated by such department, company or service if such company, depart-
47 ment or service qualifies as an exempt organization pursuant to the
48 provisions of paragraph four of subdivision (a) of this section and
49 purchases of diesel motor fuel by an organization described in paragraph
50 four of such subdivision for its own heating use and consumption shall
51 be exempt from such tax required to be prepaid and from retail sales and
52 use taxes on such fuel[.];
53 (6) purchases of cigarettes from the tax required to be prepaid pursu-
54 ant to section eleven hundred three of this article, except that no
55 prepayment of tax shall be required on sales of cigarettes sold under
56 such circumstances that this state is without power to impose such tax
A. 5360 3
1 or sold to the United States or sold to or by a voluntary unincorporated
2 organization of the armed forces of the United States operating a place
3 for sale of goods pursuant to regulations promulgated by the appropriate
4 executive agency of the United States, to the extent provided in such
5 regulations and written policy statements of such agency applicable to
6 such sales[.]; or
7 (7) rent received by a hotel operated by a college or university,
8 where such hotel offers one hundred or more rooms for occupancy, and
9 where the individual paying said rent is not doing business on behalf of
10 any organization exempted pursuant to subdivision (a) of this section.
11 § 3. Paragraph 1 of subdivision (d) of section 1116 of the tax law, as
12 amended by chapter 319 of the laws of 1974, subparagraph (A) as amended
13 by chapter 530 of the laws of 1976, is amended to read as follows:
14 (1) Except as provided in paragraph [(2)] two of this subdivision, any
15 admissions all of the proceeds of which inure exclusively to the benefit
16 of the following organizations shall not be subject to any of the taxes
17 imposed under subdivision (f) of section eleven hundred five of this
18 article:
19 (A) an organization described in paragraph [(4), (5) or (6)] four,
20 five, six or ten of subdivision (a) of this section;
21 (B) a society or organization conducted for the sole purpose of main-
22 taining symphony orchestras or operas and receiving substantial support
23 from voluntary contributions; or
24 (C) national guard organizations; or
25 (D) a police or fire department of a political subdivision of the
26 state, or a voluntary fire or ambulance company, or exclusively to a
27 retirement, pension or disability fund for the sole benefit of members
28 of a police or fire department or to a fund for the heirs of such
29 members.
30 § 4. This act shall take effect on the first of September next
31 succeeding the date on which it shall have become a law.
