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 - Dead) 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. LBD10152-01-9A. 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 state19such 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.