Bill Text: NY A07417 | 2009-2010 | General Assembly | Introduced

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Bill Title: Makes goods sold in a shop or store operated by a not-for-profit organization exempt from sales and use taxes.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2010-07-01 - held for consideration in ways and means [A07417 Detail]

Download: New_York-2009-A07417-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         7417
                              2009-2010 Regular Sessions
                                 I N  A S S E M B L Y
                                     April 6, 2009
                                      ___________
       Introduced by M. of A. MILLER -- read once and referred to the Committee
         on Ways and Means
       AN  ACT  to  amend  the tax law, in relation to exempting from sales and
         compensating use taxes the retail sale of tangible  personal  property
         by not-for-profit organizations
         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 (b) of section 1116 of  the  tax
    2  law,  as  amended by section 1 of part KK-1 of chapter 57 of the laws of
    3  2008, is amended to read as follows:
    4    (1) (i) retail sales of tangible personal  property  by  any  shop  or
    5  store operated by an organization described in paragraph [(4), (5)] FIVE
    6  or  [(6)] SIX of subdivision (a) of this section; (ii) sales, other than
    7  for resale, of services described in subdivision (b) or  paragraph  five
    8  of  subdivision  (c)  of  section eleven hundred five of this article by
    9  that organization, whether or not at a shop or store; (iii) retail sales
   10  of tangible personal property and sales, other than for resale, of those
   11  services by  that  organization,  made  with  a  degree  of  regularity,
   12  frequency,  and  continuity  by  remote means, such as by telephone, the
   13  internet, mail order or otherwise; or  (iv)  retail  sales  of  tangible
   14  personal  property  by  lease  or rental by that organization as lessor,
   15  whether or not at a shop or store;
   16    S 2. This act shall take effect on the first of January next  succeed-
   17  ing the date on which it shall have become a law.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD09671-01-9