Bill Text: NY A01422 | 2021-2022 | General Assembly | Introduced

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Bill Title: Provides an exemption for tangible personal property and services sold by a cemetery; establishes an amnesty program for cemetery corporations.

Spectrum: Partisan Bill (Democrat 5-0)

Status: (Introduced - Dead) 2022-01-05 - referred to ways and means [A01422 Detail]

Download: New_York-2021-A01422-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          1422

                               2021-2022 Regular Sessions

                   IN ASSEMBLY

                                    January 11, 2021
                                       ___________

        Introduced  by  M.  of A. DINOWITZ, HYNDMAN, JEAN-PIERRE, CRUZ, JONES --
          read once and referred to the Committee on Ways and Means

        AN ACT to amend the tax law, in relation to providing an  exemption  for
          tangible personal property and services sold by a cemetery

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:

     1    Section 1. Declaration of policy. The people  of  this  state  have  a
     2  vital  interest  in  the maintenance and preservation of cemetery corpo-
     3  rations to prevent them from becoming a burden  upon  local  governments
     4  and  the  community.  The preservation of cemetery funds is vital to the
     5  long-term maintenance  and  preservation  of  these  burial  grounds  to
     6  prevent  abandonment  and dilapidation. In order to preserve this order,
     7  and the uniqueness of cemetery corporations, clarifications of  cemetery
     8  sales tax collections are necessary.
     9    §  2.  Subdivision  (a)  of  section 1115 of the tax law is amended by
    10  adding a new paragraph 7-a to read as follows:
    11    (7-a) Tangible personal property and services with charges  and  rates
    12  that  have  been  submitted and approved by the state cemetery board and
    13  that are sold by a cemetery for the exclusive use on the grounds and  in
    14  the  buildings  of the cemetery corporation including but not limited to
    15  the additional services provided by a cemetery as defined  in  paragraph
    16  (b)  of  section  fifteen hundred nine of the not-for-profit corporation
    17  law and for the maintenance and preservation of lots,  plots  and  parts
    18  thereof.
    19    §  3.  Subdivision  (a)  of  section 1116 of the tax law is amended by
    20  adding a new paragraph 10 to read as follows:
    21    (10) A cemetery corporation, as defined in paragraph  (a)  of  section
    22  fifteen hundred two of the not-for-profit corporation law, including but
    23  not  limited to those cemeteries regulated by the religious corporations
    24  law where it is the purchaser, user, or consumer, or  where  it  is  the
    25  vendor  of services or property exclusively to be used on the grounds or
    26  buildings of the corporation.
    27    § 4. This act shall take effect immediately.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD05590-01-1