Bill Text: NY A06532 | 2013-2014 | General Assembly | Introduced

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

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Bill Title: Creates the "disaster preparedness and emergency planning act"; authorizes a local sales tax exemption for emergency preparedness supplies; requires the division of homeland security and emergency services, in conjunction with the department of taxation and finance, to establish, promote and publish on the web a list of eligible items.

Spectrum: Moderate Partisan Bill (Democrat 8-1)

Status: (Introduced - Dead) 2014-06-17 - held for consideration in ways and means [A06532 Detail]

Download: New_York-2013-A06532-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         6532
                              2013-2014 Regular Sessions
                                 I N  A S S E M B L Y
                                     April 4, 2013
                                      ___________
       Introduced by M. of A. CRESPO -- read once and referred to the Committee
         on Ways and Means
       AN  ACT  to amend the tax law, in relation to the "disaster preparedness
         and emergency planning act"; and in relation to establishing  a  sales
         and use tax exemption for emergency preparedness supplies
         THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section 1. This act shall be known and may be cited as  the  "disaster
    2  preparedness and emergency planning act".
    3    S  2.  Subdivision  (a)  of  section 1115 of the tax law is amended by
    4  adding a new paragraph 44 to read as follows:
    5    (44) DURING THE SEVEN-DAY PERIOD EACH  YEAR  COMMENCING  ON  THE  LAST
    6  MONDAY OF FEBRUARY, AND DURING THE SEVEN-DAY PERIOD EACH YEAR COMMENCING
    7  ON  THE  SECOND-TO-LAST MONDAY IN JUNE, SUPPLIES FOR EMERGENCY PREPARED-
    8  NESS.
    9    S 3. The division of homeland  security  and  emergency  services,  in
   10  conjunction  with  the  department of taxation and finance, shall estab-
   11  lish, promote, and publish on their respective websites a list of  items
   12  eligible  for the sales and use tax exemption for emergency preparedness
   13  supplies, as set forth in paragraph 44 of  subdivision  (a)  of  section
   14  1115  of  the  tax law. Such list shall be derived from, but not limited
   15  to, information published by Federal Emergency Management Agency  (FEMA)
   16  and the American Red Cross relating to supplies necessary for the prepa-
   17  ration  of  homes  and  businesses in the event of a natural or man-made
   18  emergency.
   19    S 4. This act shall take effect immediately and shall apply  to  sales
   20  made and uses occurring for the time periods set forth in section two of
   21  this  act commencing in the year 2014 and thereafter; provided, however,
   22  the provisions required by section three of this act shall be  completed
   23  by February 1, 2014.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD10064-03-3