STATE OF NEW YORK
________________________________________________________________________
6145--A
2017-2018 Regular Sessions
IN SENATE
May 11, 2017
___________
Introduced by Sen. LANZA -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment Operations -- recommitted to the Committee on Investigations and
Government Operations in accordance with Senate Rule 6, sec. 8 --
committee discharged, bill amended, ordered reprinted as amended and
recommitted to said committee
AN ACT to amend the tax law, in relation to taxpayer relief on cell
phone taxes
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 1109 of the tax law is amended by adding a new
2 subdivision (i) to read as follows:
3 (i) The exemption contained in subdivision (cc) of section eleven
4 hundred fifteen of this article shall not apply.
5 § 2. Subdivision (cc) of section 1115 of the tax law, as added by
6 section 11 of part S of chapter 85 of the laws of 2002, is amended to
7 read as follows:
8 (cc) Notwithstanding any other provision of law to the contrary,
9 receipts from the sale of mobile telecommunications service [by a home
10 service provider] shall be exempt from the taxes imposed by subparagraph
11 (B) of paragraph one and paragraph two of subdivision (b) of section
12 eleven hundred five of this article [if the mobile telecommunications
13 customer's place of primary use is within a taxing jurisdiction outside
14 this state].
15 § 3. Subparagraph (ii) of paragraph 1 of subdivision (a) of section
16 1210 of the tax law, as amended by section 2 of part WW of chapter 60 of
17 the laws of 2016, is amended to read as follows:
18 (ii) Any local law, ordinance or resolution enacted by any city, coun-
19 ty or school district, imposing the taxes authorized by this subdivi-
20 sion, shall omit the residential solar energy systems equipment and
21 electricity exemption provided for in subdivision (ee), the commercial
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD11592-02-8
S. 6145--A 2
1 solar energy systems equipment and electricity exemption provided for in
2 subdivision (ii), the commercial fuel cell electricity generating
3 systems equipment and electricity generated by such equipment exemption
4 provided for in subdivision (kk) [and], the clothing and footwear
5 exemption provided for in paragraph thirty of subdivision (a) and the
6 mobile telecommunications service exemption provided for in subdivision
7 (cc) of section eleven hundred fifteen of this chapter, unless such
8 city, county or school district elects otherwise as to such residential
9 solar energy systems equipment and electricity exemption, such commer-
10 cial solar energy systems equipment and electricity exemption, commer-
11 cial fuel cell electricity generating systems equipment and electricity
12 generated by such equipment exemption [or], such clothing and footwear
13 exemption or such telecommunications service exemption.
14 § 4. Section 1210 of the tax law is amended by adding a new subdivi-
15 sion (q) to read as follows:
16 (q) Notwithstanding any other provision of state or local law, ordi-
17 nance or resolution to the contrary:
18 (1) Any city, county or school district, acting through its governing
19 body, is hereby authorized and empowered to elect to provide the same
20 exemptions from such taxes as the mobile telecommunications service
21 exemption from state sales and compensating use taxes described in
22 subdivision (cc) of section eleven hundred fifteen of this chapter by
23 enacting a resolution in the form set forth in paragraph two of this
24 subdivision; any city having a population of one million or more where-
25 upon, upon compliance with the provisions of subdivisions (d) and (e) of
26 this section, such enactment of such resolution shall be deemed to be an
27 amendment to such section eleven hundred seven and such section eleven
28 hundred seven shall be deemed to incorporate such exemptions as if they
29 had been duly enacted by the state legislature and approved by the
30 governor.
31 (2) Form of Resolution: Be it enacted by the (insert proper title of
32 local legislative body) as follows:
33 Section one. Receipts from sales of and consideration given or
34 contracted to be given for, or for the use of, mobile telecommunications
35 service exempt from state sales and compensating use taxes pursuant to
36 subdivision (cc) of section 1115 of the tax law shall also be exempt
37 from sales and compensating use taxes imposed in this jurisdiction.
38 Section two. This resolution shall take effect March 1, (insert the
39 year, but not earlier than the year 2019) and shall apply to sales made,
40 services rendered and uses occurring on and after that date in accord-
41 ance with the applicable transitional provisions in sections 1106, 1216
42 and 1217 of the New York tax law.
43 § 5. This act shall take effect immediately; provided, however, that
44 sections one and two of this act shall take effect March 1, 2019.
