Bill Text: NY A06328 | 2019-2020 | General Assembly | Introduced


Bill Title: Relates to required disclosure on a bill, memorandum, receipt or other statement of price.

Spectrum: Moderate Partisan Bill (Democrat 19-3)

Status: (Introduced) 2019-04-24 - enacting clause stricken [A06328 Detail]

Download: New_York-2019-A06328-Introduced.html


                STATE OF NEW YORK
        ________________________________________________________________________
                                          6328
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                      March 5, 2019
                                       ___________
        Introduced  by  M. of A. BUCHWALD, EICHENSTEIN -- read once and referred
          to the Committee on Ways and Means
        AN ACT to amend the tax law, in relation to  required  disclosure  on  a
          bill, memorandum, receipt or other statement of price
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
     1    Section 1. Paragraph 1 of subdivision (a) of section 1132 of  the  tax
     2  law,  as  amended by chapter 255 of the laws of 1998, is amended to read
     3  as follows:
     4    (1) [Every] Notwithstanding any  provision  of  this  chapter  to  the
     5  contrary, every person required to collect the tax shall collect the tax
     6  from the customer when collecting the price, amusement charge or rent to
     7  which  it  applies.  If  the  customer is given any sales slip, invoice,
     8  receipt or other statement or memorandum of the price, amusement  charge
     9  or  rent  paid  or  payable,  the tax shall be stated, charged and shown
    10  separately on the first of such documents given to him. The tax shall be
    11  paid to the person required to collect it as trustee for and on  account
    12  of the state.
    13    § 2. Subdivision (d) of section 1133 of the tax law, as added by chap-
    14  ter 93 of the laws of 1965, is amended to read as follows:
    15    (d)  No  person  required  to  collect any tax imposed by this article
    16  shall advertise [or], hold out, or state to a customer or to the  public
    17  in  any  manner,  directly  or  indirectly, that the tax imposed by this
    18  article is not considered as an element in the price,  amusement  charge
    19  or rent payable by customers.  However, a person required to collect any
    20  tax  imposed  by  this  article  may  advertise, hold out, or state to a
    21  customer or to the public in any manner, directly  or  indirectly,  that
    22  such  person  required  to  collect tax will pay the tax imposed by this
    23  article on behalf of a customer, subject to the following conditions:
    24    (i) In so advertising, holding out, or stating to a customer or to the
    25  public, such person shall  expressly  state  on  any  bill,  memorandum,
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD10152-01-9

        A. 6328                             2
     1  receipt  or  other statement of the price, amusement charge or rent paid
     2  or payable given to such customer that such  person  will  pay  the  tax
     3  imposed  by  this article on behalf of such customer and shall not indi-
     4  cate  or  imply  that the transaction is exempt or excluded from any tax
     5  imposed by this article; and
     6    (ii) Any bill, memorandum, receipt or other statement  of  the  price,
     7  amusement  charge  or  rent paid or payable given to such customer shall
     8  separately state the amount of such tax.
     9    If any person directly or indirectly advertises, holds out, or  states
    10  to a customer or to the public that such person will pay the tax for the
    11  customer, subject to the conditions set forth above, such person will be
    12  solely  responsible  and  liable  for  any  tax imposed by this article,
    13  notwithstanding any provision of this article to the contrary.
    14    § 3. Subdivision (d) of section 1817 of the tax  law,  as  amended  by
    15  section  30  of subpart I of part V-1 of chapter 57 of the laws of 2009,
    16  is amended to read as follows:
    17    (d) Any person (1) who willfully fails to  [charge]  separately  state
    18  the  tax imposed under article twenty-eight of this chapter [or to state
    19  such tax separately] on any bill, [statement,] memorandum [or],  receipt
    20  or  other  statement  issued  or  employed  by him upon which the tax is
    21  required to be stated separately  as  provided  in  subdivision  (a)  of
    22  section  eleven hundred thirty-two and paragraph (ii) of subdivision (d)
    23  of section eleven hundred thirty-three of this chapter; or (2) who shall
    24  refer or cause reference to be made to such tax  in  a  form  or  manner
    25  other  than  that  required  or  permitted by such article twenty-eight,
    26  shall be guilty of a misdemeanor.
    27    § 4. This act shall take effect immediately.
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