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