Bill Text: NY S06145 | 2017-2018 | General Assembly | Amended
Bill Title: Removes the state sales tax on wireless telephone services and provides for a local option of imposing such taxes.
Sponsorship: Partisan Bill (Republican 1)
Status: (Introduced - Dead) 2018-01-26 - PRINT NUMBER 6145A [S06145 Detail]
Download: New_York-2017-S06145-Amended.html
STATE OF NEW YORK ________________________________________________________________________ 6145--A 2017-2018 Regular Sessions IN SENATE May 11, 2017 ___________ Introduced by Sen. LANZA -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Govern- ment 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 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 home10service 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 telecommunications13customer's place of primary use is within a taxing jurisdiction outside14this state]. 15 § 3. Subparagraph (ii) of paragraph 1 of subdivision (a) of section 16 1210 of the tax law, as amended by section 2 of part WW of chapter 60 of 17 the laws of 2016, 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 EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD11592-02-8S. 6145--A 2 1 solar energy systems equipment and electricity exemption provided for in 2 subdivision (ii), the commercial fuel cell electricity generating 3 systems equipment and electricity generated by such equipment exemption 4 provided for in subdivision (kk) [and], the clothing and footwear 5 exemption provided for in paragraph thirty of subdivision (a) and the 6 mobile telecommunications service exemption provided for in subdivision 7 (cc) of section eleven hundred fifteen of this chapter, unless such 8 city, county or school district elects otherwise as to such residential 9 solar energy systems equipment and electricity exemption, such commer- 10 cial solar energy systems equipment and electricity exemption, commer- 11 cial fuel cell electricity generating systems equipment and electricity 12 generated by such equipment exemption [or], such clothing and footwear 13 exemption or such telecommunications service exemption. 14 § 4. Section 1210 of the tax law is amended by adding a new subdivi- 15 sion (q) to read as follows: 16 (q) Notwithstanding any other provision of state or local law, ordi- 17 nance or resolution to the contrary: 18 (1) Any city, county or school district, acting through its governing 19 body, is hereby authorized and empowered to elect to provide the same 20 exemptions from such taxes as the mobile telecommunications service 21 exemption from state sales and compensating use taxes described in 22 subdivision (cc) of section eleven hundred fifteen of this chapter by 23 enacting a resolution in the form set forth in paragraph two of this 24 subdivision; any city having a population of one million or more where- 25 upon, upon compliance with the provisions of subdivisions (d) and (e) of 26 this section, such enactment of such resolution shall be deemed to be an 27 amendment to such section eleven hundred seven and such section eleven 28 hundred seven shall be deemed to incorporate such exemptions as if they 29 had been duly enacted by the state legislature and approved by the 30 governor. 31 (2) Form of Resolution: Be it enacted by the (insert proper title of 32 local legislative body) as follows: 33 Section one. Receipts from sales of and consideration given or 34 contracted to be given for, or for the use of, mobile telecommunications 35 service exempt from state sales and compensating use taxes pursuant to 36 subdivision (cc) of section 1115 of the tax law shall also be exempt 37 from sales and compensating use taxes imposed in this jurisdiction. 38 Section two. This resolution shall take effect March 1, (insert the 39 year, but not earlier than the year 2019) and shall apply to sales made, 40 services rendered and uses occurring on and after that date in accord- 41 ance with the applicable transitional provisions in sections 1106, 1216 42 and 1217 of the New York tax law. 43 § 5. This act shall take effect immediately; provided, however, that 44 sections one and two of this act shall take effect March 1, 2019.
