Bill Text: NY A01792 | 2019-2020 | General Assembly | Introduced

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Bill Title: Provides sales tax relief on parking sales for tax exempt organizations where a tax exempt organization, as defined in law, provides parking, garaging or storing of motor vehicles.

Spectrum: Partisan Bill (Republican 4-0)

Status: (Introduced - Dead) 2020-07-17 - held for consideration in ways and means [A01792 Detail]

Download: New_York-2019-A01792-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          1792
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                    January 17, 2019
                                       ___________
        Introduced  by M. of A. CROUCH, GIGLIO -- Multi-Sponsored by -- M. of A.
          FINCH, HAWLEY -- read once and referred to the Committee on  Ways  and
          Means
        AN  ACT  to amend the tax law, in relation to providing sales tax relief
          on parking sales for tax exempt organizations
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
     1    Section  1.  Paragraphs  2 and 3 of subdivision (b) of section 1116 of
     2  the tax law, as amended by chapter 888 of the laws of 1983, are  amended
     3  to read as follows:
     4    (2)  sales  of  food  or  drink in or by a restaurant, tavern or other
     5  establishment operated by an organization described  in  paragraph  (1),
     6  paragraph (4), paragraph (5) or paragraph (6) of subdivision (a) of this
     7  section, other than sales exempt under paragraph (ii) of subdivision (d)
     8  of  section  eleven hundred five of this article, from the taxes imposed
     9  hereunder, unless the purchaser is an  organization  exempt  under  this
    10  section; or
    11    [(3)  sales  of  the service of providing parking, garaging or storing
    12  for motor vehicles by an organization  described  in  paragraph  (4)  or
    13  paragraph  (5)  of  subdivision  (a)  of this section operating a garage
    14  (other than a garage which is part of  premises  occupied  solely  as  a
    15  private one or two family dwelling), parking lot or other place of busi-
    16  ness  engaged  in providing parking, garaging or storing for motor vehi-
    17  cles; or]
    18    § 2. This act shall take effect on the first day of a sales tax  quar-
    19  terly period, as described in subdivision (b) of section 1136 of the tax
    20  law,  beginning  at  least  90  days  after the date this act shall have
    21  become a law and shall apply to sales made on or  after  such  effective
    22  date although made or occurring under a prior contract.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD03056-01-9