A06474 Summary:

BILL NOA06474
 
SAME ASNo same as
 
SPONSORDiPietro (MS)
 
COSPNSRKolb, Borelli, Montesano
 
MLTSPNSRRaia, Tenney
 
Amd S1116, Tax L
 
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.
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A06474 Actions:

BILL NOA06474
 
04/01/2013referred to ways and means
01/08/2014referred to ways and means
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A06474 Floor Votes:

There are no votes for this bill in this legislative session.
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A06474 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          6474
 
                               2013-2014 Regular Sessions
 
                   IN ASSEMBLY
 
                                      April 1, 2013
                                       ___________
 
        Introduced  by  M. of A. DIPIETRO -- Multi-Sponsored by -- M. of A. RAIA
          -- read once and referred to the Committee 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.
                                                                   LBD04051-01-3

        A. 6474                             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. 6474                             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.
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