Bill Text: NY S04323 | 2023-2024 | General Assembly | Introduced


Bill Title: Removes the state sales tax on wireless telephone services; provides for a local option of imposing such taxes.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced) 2024-01-03 - REFERRED TO BUDGET AND REVENUE [S04323 Detail]

Download: New_York-2023-S04323-Introduced.html



                STATE OF NEW YORK
        ________________________________________________________________________

                                          4323

                               2023-2024 Regular Sessions

                    IN SENATE

                                    February 7, 2023
                                       ___________

        Introduced  by  Sen.  LANZA  -- read twice and ordered printed, and when
          printed to be committed to the Committee on Budget and Revenue

        AN ACT to amend the tax law, in relation  to  taxpayer  relief  on  cell
          phone taxes

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:

     1    Section 1. Section 1109 of the tax law is  amended  by  adding  a  new
     2  subdivision (i) to read as follows:
     3    (i)  The  exemption  contained  in  subdivision (cc) of section eleven
     4  hundred fifteen of this article shall not apply.
     5    § 2. Subdivision (cc) of section 1115 of the  tax  law,  as  added  by
     6  section  11  of  part S of chapter 85 of the laws of 2002, is amended to
     7  read as follows:
     8    (cc) Notwithstanding any other  provision  of  law  to  the  contrary,
     9  receipts  from  the sale of mobile telecommunications service [by a home
    10  service provider] shall be exempt from the taxes imposed by subparagraph
    11  (B) of paragraph one and paragraph two of  subdivision  (b)  of  section
    12  eleven  hundred  five  of this article [if the mobile telecommunications
    13  customer's place of primary use is within a taxing jurisdiction  outside
    14  this state].
    15    §  3.  Subparagraph  (ii) of paragraph 1 of subdivision (a) of section
    16  1210 of the tax law, as amended by section 5 of part J of chapter 59  of
    17  the laws of 2021, is amended to read as follows:
    18    (ii) Any local law, ordinance or resolution enacted by any city, coun-
    19  ty  or  school  district, imposing the taxes authorized by this subdivi-
    20  sion, shall omit the residential  solar  energy  systems  equipment  and
    21  electricity  exemption  provided for in subdivision (ee), the commercial
    22  solar energy systems equipment and electricity exemption provided for in
    23  subdivision  (ii),  the  commercial  fuel  cell  electricity  generating
    24  systems  equipment and electricity generated by such equipment exemption
    25  provided for in subdivision (kk) and the clothing and footwear exemption

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD08522-01-3

        S. 4323                             2

     1  provided for in paragraph thirty of subdivision (a) and the mobile tele-
     2  communications service exemption provided for  in  subdivision  (cc)  of
     3  section eleven hundred fifteen of this chapter, unless such city, county
     4  or  school district elects otherwise as to such residential solar energy
     5  systems equipment and electricity exemption, such commercial solar ener-
     6  gy systems equipment and electricity  exemption,  commercial  fuel  cell
     7  electricity  generating  systems  equipment and electricity generated by
     8  such equipment exemption or such clothing and footwear exemption or such
     9  telecommunication service exemption.
    10    § 4. Section 1210 of the tax law is amended by adding a  new  subdivi-
    11  sion (p) to read as follows:
    12    (p)  Notwithstanding  any other provision of state or local law, ordi-
    13  nance or resolution to the contrary:
    14    (1) Any city, county or school district, acting through its  governing
    15  body,  is  hereby  authorized and empowered to elect to provide the same
    16  exemptions from such taxes  as  the  mobile  telecommunications  service
    17  exemption  from  state  sales  and  compensating  use taxes described in
    18  subdivision (cc) of section eleven hundred fifteen of  this  chapter  by
    19  enacting  a  resolution  in  the form set forth in paragraph two of this
    20  subdivision; any city having a population of one million or more  where-
    21  upon, upon compliance with the provisions of subdivisions (d) and (e) of
    22  this section, such enactment of such resolution shall be deemed to be an
    23  amendment  to  section  eleven  hundred  seven  and  such section eleven
    24  hundred seven shall be deemed to incorporate such exemptions as if  they
    25  had  been  duly  enacted  by  the  state legislature and approved by the
    26  governor.
    27    (2) Form of Resolution: Be it enacted by the (insert proper  title  of
    28  local legislative body) as follows:
    29    Section  one.  Receipts  from  sales  of  and  consideration  given or
    30  contracted to be given for, or for the use of, mobile telecommunications
    31  service exempt from state sales and compensating use taxes  pursuant  to
    32  subdivision  (cc)  of  section  1115 of the tax law shall also be exempt
    33  from sales and compensating use taxes imposed in this jurisdiction.
    34    Section two. This resolution shall take effect March  1,  (insert  the
    35  year, but not earlier than the year 2024) and shall apply to sales made,
    36  services  rendered  and uses occurring on and after that date in accord-
    37  ance with the applicable transitional provisions in sections 1106,  1216
    38  and 1217 of the tax law.
    39    §  5.  This act shall take effect immediately; provided, however, that
    40  sections one and two of this act shall take effect March 1, 2024.
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