Provides that receipts from the sale of services or material used to correct, replace or repair damages caused by a natural disaster shall be exempt from sales/use taxes; includes down blast, hurricane, flood or tornado.
STATE OF NEW YORK
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6317
2009-2010 Regular Sessions
IN ASSEMBLY
March 2, 2009
___________
Introduced by M. of A. MILLER -- read once and referred to the Committee
on Ways and Means
AN ACT to amend the tax law, in relation to exempting cost of correcting
damages due to natural disaster
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 1115 of the tax law is amended by adding a new
2 subdivision (gg) to read as follows:
3 (gg) Receipts from the sale of services and/or material used to
4 correct, replace or repair damages caused by a natural disaster, includ-
5 ing, but not limited to, down blast, hurricane, flood or tornado.
6 § 2. This act shall take effect on the first of January next succeed-
7 ing the date on which it shall have become a law, and shall apply to
8 sales made, services rendered or uses occurring on or after such effec-
9 tive date.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD09467-01-9
