Repeals certain provisions of chapter 62 of the laws of 2003 which authorized 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, i.e. inserting new lines in such personal income tax forms and other tax forms as the commissioner deems appropriate to report unpaid compensating use tax imposed pursuant to articles 28 and 29 of the tax law, taking other steps necessary to inform taxpayers of their legal requirements to remit such compensating use taxes when they make purchases outside the state whether in person or by remote means such as the internet, mail-order and catalog sales, including widely disseminating to taxpayers examples of taxable items and a listing of use tax rates by local jurisdiction.
STATE OF NEW YORK
________________________________________________________________________
3955
2009-2010 Regular Sessions
IN SENATE
April 7, 2009
___________
Introduced by Sen. OPPENHEIMER -- read twice and ordered printed, and
when printed to be committed to the Committee on Investigations and
Government Operations
AN ACT to repeal section 1 of 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
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 1 of part R3 of chapter 62 of the laws of 2003,
2 relating to directing the commissioner of taxation and finance to take
3 certain actions to provide for the payment and collection of the compen-
4 sating use tax imposed by article 28 of the tax law, is REPEALED.
5 § 2. This act shall take effect immediately and shall apply to taxable
6 years which begin on or after such date.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD09203-01-9
