New York State Assembly

Bill No.:  

 
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S04513 Summary:

BILL NO	S04513
SAME AS	SAME AS A04693
SPONSOR	SAVINO
COSPNSR
MLTSPNSR
Prohibits the assessment of fees for sales tax owed by small businesses during the COVID-19 state disaster emergency through 90 days after the end of such state disaster emergency.

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S04513 Actions:

BILL NO	S04513
02/05/2021	REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
01/05/2022	REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

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S04513 Committee Votes:

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S04513 Floor Votes:

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S04513 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          4513
 
                               2021-2022 Regular Sessions
 
                    IN SENATE
 
                                    February 5, 2021
                                       ___________
 
        Introduced  by  Sen.  SAVINO -- read twice and ordered printed, and when
          printed to be committed to the Committee on Investigations and Govern-
          ment Operations
 
        AN ACT to prohibit the assessment of fees for sales tax  owed  by  small
          businesses during the COVID-19 state disaster emergency

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
 
     1    Section 1. Notwithstanding any other provision of law to the contrary,
     2  no taxing jurisdiction shall assess a fee, including interest or  penal-
     3  ties,  for sales tax owed by a small business during the period commenc-
     4  ing with the declaration of the state disaster emergency declared pursu-
     5  ant to Executive Order No. 202 of 2020 through 90 days following the end
     6  of such state disaster emergency. For the purposes of this  act,  "small
     7  business"  means a business in this state with twenty or fewer full-time
     8  employees and which has a gross annual income of three  million  dollars
     9  or less.
    10    § 2. This act shall take effect immediately.
 
 
 
 
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD07344-02-1

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