Bill Text: NY A03360 | 2017-2018 | General Assembly | Introduced

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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) 2018-01-03 - referred to ways and means [A03360 Detail]

Download: New_York-2017-A03360-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          3360
                               2017-2018 Regular Sessions
                   IN ASSEMBLY
                                    January 27, 2017
                                       ___________
        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    § 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.
                                                                   LBD05341-01-7