Bill Text: NY A00602 | 2015-2016 | General Assembly | Introduced
Bill Title: Excludes sale of services by yoga studios from sales tax in cities having a population of one million or more.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2016-01-06 - referred to ways and means [A00602 Detail]
Download: New_York-2015-A00602-Introduced.html
S T A T E O F N E W Y O R K
________________________________________________________________________
602
2015-2016 Regular Sessions
I N A S S E M B L Y
(PREFILED)
January 7, 2015
___________
Introduced by M. of A. ROSENTHAL -- read once and referred to the
Committee on Ways and Means
AN ACT to amend the tax law, in relation to excluding sale of services
by yoga studios from sales tax in cities having a population of one
million or more
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
1 Section 1. Paragraph 2 of subdivision (a) of section 1212-A of the tax
2 law, as amended by chapter 200 of the laws of 2009, is amended to read
3 as follows:
4 (2) a tax, at the same uniform rate, but at a rate not to exceed four
5 and one-half per centum, in multiples of one-half of one per centum, on
6 the receipts from every sale of the following services: beauty, barber-
7 ing, hair restoring, manicuring, pedicuring, electrolysis, massage
8 services and similar services, and every sale of services by weight
9 control salons, health salons, gymnasiums, turkish and sauna bath and
10 similar establishments, EXCEPT FOR THE SALE OF SERVICES BY YOGA STUDIOS,
11 and every charge for the use of such facilities, whether or not any
12 tangible personal property is transferred in conjunction therewith; but
13 excluding services rendered by a physician, osteopath, dentist, nurse,
14 physiotherapist, chiropractor, podiatrist, optometrist, ophthalmic
15 dispenser or a person performing similar services licensed under title
16 VIII of the education law, as amended, and excluding such services when
17 performed on pets and other animals.
18 S 2. This act shall take effect on the first day of a quarterly sales
19 tax period, as set forth in subdivision (b) of section 1136 of the tax
20 law, next succeeding the thirtieth day after it shall have become a law.
21 Provided, however, that the commissioner of taxation and finance may
22 take any action necessary for the timely implementation of this act on
23 or before 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.
LBD04112-01-5
