Bill Text: NY A04956 | 2013-2014 | General Assembly | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Removes the state sales tax on wireless telephone services and provides for a local option of imposing such taxes.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2014-02-19 - print number 4956a [A04956 Detail]

Download: New_York-2013-A04956-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         4956
                              2013-2014 Regular Sessions
                                 I N  A S S E M B L Y
                                   February 13, 2013
                                      ___________
       Introduced by M. of A. CUSICK -- read once and referred to the Committee
         on Ways and Means
       AN  ACT  to  amend  the  tax law, in relation to taxpayer relief on cell
         phone taxes
         THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section  1.  Section  1109  of  the tax law is amended by adding a new
    2  subdivision (i) to read as follows:
    3    (I) THE EXEMPTION CONTAINED IN  SUBDIVISION  (CC)  OF  SECTION  ELEVEN
    4  HUNDRED FIFTEEN OF THIS ARTICLE SHALL NOT APPLY.
    5    S  2.  Subdivision  (cc)  of  section 1115 of the tax law, as added by
    6  section 11 of part S of chapter 85 of the laws of 2002,  is  amended  to
    7  read as follows:
    8    (cc)  Notwithstanding  any  other  provision  of  law to the contrary,
    9  receipts from the sale of mobile telecommunications service [by  a  home
   10  service provider] shall be exempt from the taxes imposed by subparagraph
   11  (B)  of  paragraph  one  and paragraph two of subdivision (b) of section
   12  eleven hundred five of this article [if  the  mobile  telecommunications
   13  customer's  place of primary use is within a taxing jurisdiction outside
   14  this state].
   15    S 3. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
   16  amended by chapter 406 of the laws  of  2012,  is  amended  to  read  as
   17  follows:
   18    (1) Either, all of the taxes described in article twenty-eight of this
   19  chapter,  at  the same uniform rate, as to which taxes all provisions of
   20  the local laws, ordinances or resolutions imposing such taxes  shall  be
   21  identical,  except as to rate and except as otherwise provided, with the
   22  corresponding provisions in such  article  twenty-eight,  including  the
   23  definition  and  exemption  provisions  of  such  article, so far as the
   24  provisions of such article twenty-eight can be made  applicable  to  the
   25  taxes  imposed  by  such  city  or  county and with such limitations and
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD05459-01-3
       A. 4956                             2
    1  special provisions as are set forth in this article. The  taxes  author-
    2  ized  under  this  subdivision  may  not  be imposed by a city or county
    3  unless the local law, ordinance or resolution imposes such taxes  so  as
    4  to  include  all  portions  and all types of receipts, charges or rents,
    5  subject to state tax under  sections  eleven  hundred  five  and  eleven
    6  hundred ten of this chapter, except as otherwise provided. (i) Any local
    7  law,  ordinance  or  resolution  enacted  by  any  city of less than one
    8  million or by any county or school district, imposing the taxes  author-
    9  ized by this subdivision, shall, notwithstanding any provision of law to
   10  the  contrary,  exclude from the operation of such local taxes all sales
   11  of tangible personal  property  for  use  or  consumption  directly  and
   12  predominantly  in  the  production  of  tangible personal property, gas,
   13  electricity, refrigeration or steam, for sale, by  manufacturing,  proc-
   14  essing,  generating,  assembly,  refining, mining or extracting; and all
   15  sales of tangible personal property for use or consumption predominantly
   16  either in the production of tangible personal  property,  for  sale,  by
   17  farming  or  in  a commercial horse boarding operation, or in both; and,
   18  unless such city, county or school district elects otherwise, shall omit
   19  the provision for credit or refund contained in clause six  of  subdivi-
   20  sion  (a)  or subdivision (d) of section eleven hundred nineteen of this
   21  chapter. (ii) Any local law, ordinance  or  resolution  enacted  by  any
   22  city,  county  or school district, imposing the taxes authorized by this
   23  subdivision, shall omit the residential solar energy  systems  equipment
   24  exemption  provided for in subdivision (ee), the commercial solar energy
   25  systems equipment exemption provided for in  subdivision  (hh)  and  the
   26  clothing  and  footwear  exemption  provided  for in paragraph thirty of
   27  subdivision (a) AND  THE  MOBILE  TELECOMMUNICATIONS  SERVICE  EXEMPTION
   28  PROVIDED  FOR  IN  SUBDIVISION (CC) of section eleven hundred fifteen of
   29  this chapter, unless such city, county or school district elects  other-
   30  wise  as  to  either  such  residential  solar  energy systems equipment
   31  exemption, such commercial solar energy systems equipment  exemption  or
   32  such  clothing and footwear exemption OR SUCH TELECOMMUNICATIONS SERVICE
   33  EXEMPTION.
   34    S 4. Section 1210 of the tax law is amended by adding a  new  subdivi-
   35  sion (q) to read as follows:
   36    (Q)  NOTWITHSTANDING  ANY OTHER PROVISION OF STATE OR LOCAL LAW, ORDI-
   37  NANCE OR RESOLUTION TO THE CONTRARY:
   38    (1) ANY CITY, COUNTY OR SCHOOL DISTRICT, ACTING THROUGH ITS  GOVERNING
   39  BODY,  IS  HEREBY  AUTHORIZED AND EMPOWERED TO ELECT TO PROVIDE THE SAME
   40  EXEMPTIONS FROM SUCH TAXES  AS  THE  MOBILE  TELECOMMUNICATIONS  SERVICE
   41  EXEMPTION  FROM  STATE  SALES  AND  COMPENSATING  USE TAXES DESCRIBED IN
   42  SUBDIVISION (CC) OF SECTION ELEVEN HUNDRED FIFTEEN OF  THIS  CHAPTER  BY
   43  ENACTING  A  RESOLUTION  IN  THE FORM SET FORTH IN PARAGRAPH TWO OF THIS
   44  SUBDIVISION; ANY CITY HAVING A POPULATION OF ONE MILLION OR MORE  WHERE-
   45  UPON, UPON COMPLIANCE WITH THE PROVISIONS OF SUBDIVISIONS (D) AND (E) OF
   46  THIS SECTION, SUCH ENACTMENT OF SUCH RESOLUTION SHALL BE DEEMED TO BE AN
   47  AMENDMENT  TO  SUCH SECTION ELEVEN HUNDRED SEVEN AND SUCH SECTION ELEVEN
   48  HUNDRED SEVEN SHALL BE DEEMED TO INCORPORATE SUCH EXEMPTIONS AS IF  THEY
   49  HAD  BEEN  DULY  ENACTED  BY  THE  STATE LEGISLATURE AND APPROVED BY THE
   50  GOVERNOR.
   51    (2) FORM OF RESOLUTION: BE IT ENACTED BY THE (INSERT PROPER  TITLE  OF
   52  LOCAL LEGISLATIVE BODY) AS FOLLOWS:
   53    SECTION  ONE.  RECEIPTS  FROM  SALES  OF  AND  CONSIDERATION  GIVEN OR
   54  CONTRACTED TO BE GIVEN FOR, OR FOR THE USE OF, MOBILE TELECOMMUNICATIONS
   55  SERVICE EXEMPT FROM STATE SALES AND COMPENSATING USE TAXES  PURSUANT  TO
       A. 4956                             3
    1  SUBDIVISION  (CC)  OF  SECTION  1115 OF THE TAX LAW SHALL ALSO BE EXEMPT
    2  FROM SALES AND COMPENSATING USE TAXES IMPOSED IN THIS JURISDICTION.
    3    SECTION  TWO.  THIS  RESOLUTION SHALL TAKE EFFECT MARCH 1, (INSERT THE
    4  YEAR, BUT NOT EARLIER THAN THE YEAR 2014) AND SHALL APPLY TO SALES MADE,
    5  SERVICES RENDERED AND USES OCCURRING ON AND AFTER THAT DATE  IN  ACCORD-
    6  ANCE  WITH THE APPLICABLE TRANSITIONAL PROVISIONS IN SECTIONS 1106, 1216
    7  AND 1217 OF THE NEW YORK TAX LAW.
    8    S 5. This act shall take effect immediately; provided,  however,  that
    9  sections one and two of this act shall take effect March 1, 2014.