Bill Text: NY S04773 | 2013-2014 | General Assembly | Amended

New York Senate Bill 4773 (Prior Session Legislation)

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-Amended.html

                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                        4773--B
                              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 -- 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 -- committee discharged, bill amended,
         ordered reprinted as amended and recommitted to said committee
       AN ACT to amend the tax law,  in  relation  to  enacting  the  "disaster
         preparedness  and emergency planning act" to establish 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.  Short  title. This act shall be known and may be cited as
    2  the "disaster 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.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD10064-06-4
       S. 4773--B                          2
    1    S  4.  This act shall take effect immediately and shall apply to sales
    2  made and uses occurring for the time periods set forth in section two of
    3  this act commencing in the year 2015 and thereafter; provided,  however,
    4  the  provisions required by section three of this act shall be completed
    5  by February 1, 2015.