Bill Text: NY A08416 | 2021-2022 | General Assembly | Introduced

New York Assembly Bill 8416 (Prior Session Legislation)

Introduced

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; requires the division of homeland security and emergency services to create public service announcements regarding such exemption and make available to municipalities for promotion purposes.

Spectrum: Moderate Partisan Bill (Democrat 7-1)

Status: (Introduced - Dead) 2022-01-05 - referred to ways and means [A08416 Detail]

Download: New_York-2021-A08416-Introduced.html


                STATE OF NEW YORK
        ________________________________________________________________________

                                          8416

                               2021-2022 Regular Sessions

                   IN ASSEMBLY

                                    November 8, 2021
                                       ___________

        Introduced  by  M. of A. CRUZ -- read once and referred to the Committee
          on Ways and Means

        AN ACT to amend the tax law,  in  relation  to  enacting  the  "disaster
          preparedness  and  emergency  planning act" relating to establishing a
          local 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.  Short title.  This act shall be known and may be cited as
     2  the "disaster preparedness and emergency planning act".
     3    § 2. Section 1210 of the tax law is amended by adding a  new  subdivi-
     4  sion (n) to read as follows:
     5    (n)  Notwithstanding  any other provision of state or local law, ordi-
     6  nance or resolution to the contrary:
     7    (1) (i) Any county or city imposing sales and compensating  use  taxes
     8  pursuant  to  the  authority  of  this subpart, acting through its local
     9  legislative body is hereby authorized and empowered to elect to  provide
    10  an exemption from tax on supplies for emergency preparedness by enacting
    11  a resolution in the form set forth in paragraph two of this subdivision.
    12    (ii)  Any city having a population of one million or more in which the
    13  taxes imposed by section eleven hundred seven of  this  chapter  are  in
    14  effect,  and  any  county  or city, acting through its local legislative
    15  body, is  hereby  authorized  and  empowered  to  elect  to  provide  an
    16  exemption  from tax on supplies for emergency preparedness by enacting a
    17  resolution in the form set forth in paragraph two of this subdivision.
    18    (2) Form of Resolution: Be it enacted by the (insert proper  title  of
    19  local legislative body) as follows:
    20    Section  one.  Receipts  from  sales  of  and  consideration given for
    21  supplies for emergency preparedness  shall  be  exempt  from  sales  and
    22  compensating use taxes imposed in this jurisdiction.
    23    Section  two.  This  resolution shall take effect September 1, (insert
    24  the year, but not earlier than the year 2022) and shall apply  to  sales

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD13392-02-1

        A. 8416                             2

     1  made  in  accordance  with  the  applicable  transitional  provisions in
     2  sections 1106, 1216 and 1217 of the New York tax law.
     3    §  3.  The  division  of  homeland security and emergency services, in
     4  conjunction with the department of taxation and  finance,  shall  estab-
     5  lish,  promote, and publish on their respective websites a list of items
     6  eligible for the sales and use tax exemption for emergency  preparedness
     7  supplies,  as  set  forth  in subdivision (n) of section 1210 of the tax
     8  law. Such list shall be derived from, but not  limited  to,  information
     9  published by Federal Emergency Management Agency (FEMA) and the American
    10  Red  Cross  relating  to supplies necessary for the preparation of homes
    11  and businesses in the event of a natural or man-made emergency.
    12    § 4. The division of homeland security and  emergency  services  shall
    13  create  a  30-second  public  service  announcement,  a 60-second public
    14  service announcement and generic promotional materials regarding the tax
    15  exemption for emergency preparedness supplies. The division shall ensure
    16  that such public service announcements  and  promotional  materials  are
    17  available to municipalities as high-resolution files for download on the
    18  division's  website  for each language required by executive order under
    19  language  access  directives.  No  less  than  ninety  days  before  the
    20  exemption  from  tax on supplies for emergency preparedness is to occur,
    21  the municipality electing to provide  such  exemption  shall  conduct  a
    22  public awareness campaign to inform residents of such tax exemption.
    23    §  5.  This act shall take effect immediately and shall apply to sales
    24  made and uses occurring for the time periods set  forth  in  subdivision
    25  (n) of section 1210 of the tax law, as added by section two of this act,
    26  commencing  in  the  year  2022  and  thereafter; provided, however, the
    27  provisions required by section three of this act shall be  completed  by
    28  October 1, 2022.