Eliminates collection of sales and compensating use taxes on personal income tax forms; and repeals part R3 of chapter 62 of the laws of 2003 relating to directing the commissioner of taxation and finance to take certain actions to provide for the payment and collection of the compensating use tax imposed under article 28 of the tax law.
STATE OF NEW YORK
________________________________________________________________________
5735
2009-2010 Regular Sessions
IN ASSEMBLY
February 19, 2009
___________
Introduced by M. of A. HAYES, FINCH -- Multi-Sponsored by -- M. of A.
HAWLEY -- read once and referred to the Committee on Ways and Means
AN ACT in relation to eliminating the collection of sales and compensat-
ing use taxes on personal income tax forms; and to repeal part R3 of
chapter 62 of the laws of 2003 relating to directing the commissioner
of taxation and finance to take certain actions to provide for the
payment and collection of the compensating use tax imposed by article
28 of the tax law relating thereto
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Legislative intent. The legislature hereby finds, declares
2 and determines that New York state has no effective means of monitoring
3 taxpayers' out-of-state purchases and collecting the sales and compen-
4 sating use taxes on such purchases. The legislature also determines that
5 sales and compensating use tax should not be calculated on personal
6 income tax forms. Accordingly, it is the legislature's intent that such
7 tax not be calculated on such forms and that any references related
8 thereto be removed.
9 § 2. Part R3 of chapter 62 of the laws of 2003 relating to directing
10 the commissioner of taxation and finance to take certain actions to
11 provide for the payment and collection of the compensating use tax
12 imposed by article 28 of the tax law is REPEALED.
13 § 3. Notwithstanding any provision of law, rule or regulation to the
14 contrary, the commissioner of taxation and finance shall delete new
15 lines inserted pursuant to part R3 of chapter 62 of the laws of 2003 in
16 such personal income tax forms and other tax forms as the commissioner
17 deemed appropriate pursuant to such part to report unpaid compensating
18 use tax imposed pursuant to articles 28 and 29 of the tax law. Further,
19 the commissioner shall take other steps necessary to remove references
20 and measures taken by the commissioner pursuant to such part informing
21 taxpayers to remit such compensating use taxes when they make purchases
22 outside the state whether in person or by remote means such as the
23 internet, mail-order and catalog sales.
24 § 4. This act shall take effect immediately.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD06837-01-9
