Bill Text: NY A09872 | 2023-2024 | General Assembly | Introduced

New York Assembly Bill 9872

Introduced

Bill Title: Establishes a sales tax exemption for fees imposed on national instant criminal background checks.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2024-04-24 - referred to ways and means [A09872 Detail]

Download: New_York-2023-A09872-Introduced.html




                STATE OF NEW YORK
        ________________________________________________________________________

                                          9872

                   IN ASSEMBLY

                                     April 24, 2024
                                       ___________

        Introduced  by  M.  of  A.  BLANKENBUSH -- read once and referred to the
          Committee on Ways and Means

        AN ACT to amend the tax law, in relation to  establishing  a  sales  tax
          exemption for background check fees

          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 1115 of the tax law  is  amended
     2  by adding a new paragraph 47 to read as follows:
     3    (47)  Fees  imposed  on  national  instant  criminal background checks
     4  pursuant to section two hundred twenty-eight of the executive law.
     5    § 2. This act shall take effect on the first  day  of  the  sales  tax
     6  quarterly period, as described in subdivision (b) of section 1136 of the
     7  tax  law,  next  commencing  at  least 90 days after this act shall have
     8  become a law and shall apply in accordance with the  applicable  transi-
     9  tional provisions of sections 1106 and 1217 of the tax law.







         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD14863-01-4