Bill Text: NY A03452 | 2019-2020 | General Assembly | Introduced

Bill Title: Exempts medical equipment and supplies purchased by a health care facility located in an empire zone from sales and compensating use tax.

Spectrum: Partisan Bill (Democrat 3-0)

Status: (Introduced) 2019-01-29 - referred to ways and means [A03452 Detail]

Download: New_York-2019-A03452-Introduced.html

                STATE OF NEW YORK
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                    January 29, 2019
        Introduced  by  M.  of A. ORTIZ, PEOPLES-STOKES, JAFFEE -- read once and
          referred to the Committee on Ways and Means
        AN ACT to amend the tax law, in relation to exempting medical  equipment
          and  supplies purchased by a health care facility located in an empire
          zone from the sales and compensating use tax
          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 45 to read as follows:
     3    (45) (i) Medical equipment and medical supplies purchased for  use  by
     4  health  care facilities that serve uninsured patients located in an area
     5  designated as an empire zone  pursuant  to  article  eighteen-B  of  the
     6  general  municipal  law.  Such  exemption  shall apply to the first five
     7  hundred thousand dollars  of  medical  equipment  and  medical  supplies
     8  purchased by the taxpayer.
     9    (ii)  For purposes of this subdivision, the following terms shall have
    10  the following meanings:
    11    (A) "medical equipment" shall mean durable medical equipment that  can
    12  be  used  repeatedly and that serves a medical purpose in the diagnosis,
    13  treatment or care of an individual;
    14    (B) "medical supplies" shall mean items that are consumable,  expenda-
    15  ble,  disposable  or nondurable, and that serve a medical purpose in the
    16  diagnosis, treatment or care of an individual; and
    17    (C) "health care facility" shall mean a hospital as defined in article
    18  twenty-eight of the public health law.
    19    § 2. This act shall take effect on the first day of a sales tax  quar-
    20  terly period, as described in subdivision (b) of section 1136 of the tax
    21  law,  next  commencing  at  least  sixty  days after this act shall have
    22  become law and shall apply in accordance  with  the  applicable  transi-
    23  tional  provisions  of sections 1106 and 1217 of the tax law.  Effective
    24  immediately, the addition, amendment and/or repeal of any rule or  regu-
    25  lation  necessary  for  the  implementation of this act on its effective
    26  date are authorized to be made and directed to be made and completed  on
    27  or before such effective date.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.