Bill Text: NY S04773 | 2013-2014 | General Assembly | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Creates the "disaster preparedness and emergency planning act"; authorizes a local sales tax exemption for emergency preparedness supplies; requires the division of homeland security and emergency services, in conjunction with the department of taxation and finance, to establish, promote and publish on the web a list of eligible items.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2014-04-23 - PRINT NUMBER 4773C [S04773 Detail]
Download: New_York-2013-S04773-Introduced.html
Bill Title: Creates the "disaster preparedness and emergency planning act"; authorizes a local sales tax exemption for emergency preparedness supplies; requires the division of homeland security and emergency services, in conjunction with the department of taxation and finance, to establish, promote and publish on the web a list of eligible items.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2014-04-23 - PRINT NUMBER 4773C [S04773 Detail]
Download: New_York-2013-S04773-Introduced.html
S T A T E O F N E W Y O R K ________________________________________________________________________ 4773 2013-2014 Regular Sessions I N S E N A T E April 23, 2013 ___________ Introduced by Sen. LANZA -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Govern- ment Operations AN ACT to amend the tax law, in relation to the "disaster preparedness and emergency planning act"; and in relation to establishing a sales and use tax exemption for emergency preparedness supplies THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: 1 Section 1. This act shall be known and may be cited as the "disaster 2 preparedness and emergency planning act". 3 S 2. Subdivision (a) of section 1115 of the tax law is amended by 4 adding a new paragraph 44 to read as follows: 5 (44) DURING THE SEVEN-DAY PERIOD EACH YEAR COMMENCING ON THE LAST 6 MONDAY OF FEBRUARY, AND DURING THE SEVEN-DAY PERIOD EACH YEAR COMMENCING 7 ON THE SECOND-TO-LAST MONDAY IN JUNE, SUPPLIES FOR EMERGENCY PREPARED- 8 NESS. 9 S 3. The division of homeland security and emergency services, in 10 conjunction with the department of taxation and finance, shall estab- 11 lish, promote, and publish on their respective websites a list of items 12 eligible for the sales and use tax exemption for emergency preparedness 13 supplies, as set forth in paragraph 44 of subdivision (a) of section 14 1115 of the tax law. Such list shall be derived from, but not limited 15 to, information published by Federal Emergency Management Agency (FEMA) 16 and the American Red Cross relating to supplies necessary for the prepa- 17 ration of homes and businesses in the event of a natural or man-made 18 emergency. 19 S 4. This act shall take effect immediately and shall apply to sales 20 made and uses occurring for the time periods set forth in section two of 21 this act commencing in the year 2014 and thereafter; provided, however, 22 the provisions required by section three of this act shall be completed 23 by February 1, 2014. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD10064-03-3