S T A T E O F N E W Y O R K ________________________________________________________________________ S. 1007--A A. 835--A 2011-2012 Regular Sessions S E N A T E - A S S E M B L Y (PREFILED) January 5, 2011 ___________ IN SENATE -- Introduced by Sens. LAVALLE, BONACIC, DeFRANCISCO, GOLDEN, JOHNSON, LARKIN, MAZIARZ, RANZENHOFER, YOUNG -- read twice and ordered printed, and when printed to be committed to the Committee on Investi- gations and Government Operations -- recommitted to the Committee on Investigations and Government Operations in accordance with Senate Rule 6, sec. 8 -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee IN ASSEMBLY -- Introduced by M. of A. CUSICK, SCHIMMINGER, CASTELLI -- Multi-Sponsored by -- M. of A. ABBATE, McENENY, SWEENEY -- read once and referred to the Committee on Ways and Means -- recommitted to the Committee on Ways and Means in accordance with Assembly Rule 3, sec. 2 -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT to amend the tax law, in relation to an exemption from the impo- sition of sales tax for the purchase of military service flags, pris- oner of war flags and blue star banners THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: 1 Section 1. Subdivision (a) of section 1115 of the tax law is amended 2 by adding a new paragraph 11-b to read as follows: 3 (11-B) MILITARY SERVICE FLAGS, PRISONER OF WAR FLAGS AND BLUE STAR 4 BANNERS. 5 S 2. This act shall take effect December 1, 2012 and shall apply to 6 sales made or uses occurring on or after such date although made or 7 occurring under a prior contract; provided, that the commissioner of 8 taxation and finance shall be authorized on and after the date this act 9 shall have become a law to adopt and amend any rules or regulations and 10 issue any procedure, forms or instructions necessary to implement this 11 act on its effective date. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD00527-02-2