Bill Text: NY A03726 | 2019-2020 | General Assembly | Amended


Bill Title: Provides an exemption for tangible personal property and services sold by a cemetery; establishes an amnesty program for cemetery corporations.

Spectrum: Moderate Partisan Bill (Democrat 5-1)

Status: (Introduced) 2019-06-17 - print number 3726b [A03726 Detail]

Download: New_York-2019-A03726-Amended.html



                STATE OF NEW YORK
        ________________________________________________________________________

                                         3726--B

                               2019-2020 Regular Sessions

                   IN ASSEMBLY

                                    January 30, 2019
                                       ___________

        Introduced by M. of A. DINOWITZ, HYNDMAN, JEAN-PIERRE, CRUZ, RAIA, JONES
          --  read  once  and  referred  to  the  Committee on Ways and Means --
          committee discharged, bill amended, ordered reprinted as  amended  and
          recommitted  to said committee -- reported and referred to the Commit-
          tee on Ways and Means -- committee discharged, bill  amended,  ordered
          reprinted as amended and recommitted to said committee

        AN  ACT  to amend the tax law, in relation to providing an exemption for
          tangible personal property and services sold by a cemetery

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

     1    Section  1.  Declaration  of  policy.  The people of this state have a
     2  vital interest in the maintenance and preservation  of  cemetery  corpo-
     3  rations  to  prevent  them from becoming a burden upon local governments
     4  and the community. The preservation of cemetery funds is  vital  to  the
     5  long-term  maintenance  and  preservation  of  these  burial  grounds to
     6  prevent abandonment and dilapidation. In order to preserve  this  order,
     7  and  the uniqueness of cemetery corporations, clarifications of cemetery
     8  sales tax collections are necessary.
     9    § 2. Subdivision (a) of section 1115 of the  tax  law  is  amended  by
    10  adding a new paragraph 7-a to read as follows:
    11    (7-a)  Tangible  personal property and services with charges and rates
    12  that have been submitted and approved by the state  cemetery  board  and
    13  that  are sold by a cemetery for the exclusive use on the grounds and in
    14  the buildings of the cemetery corporation including but not  limited  to
    15  the  additional  services provided by a cemetery as defined in paragraph
    16  (b) of section fifteen hundred nine of  the  not-for-profit  corporation
    17  law  and  for  the maintenance and preservation of lots, plots and parts
    18  thereof.
    19    § 3. Subdivision (a) of section 1116 of the  tax  law  is  amended  by
    20  adding a new paragraph 10 to read as follows:

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD01251-04-9

        A. 3726--B                          2

     1    (10)  A  cemetery  corporation, as defined in paragraph (a) of section
     2  fifteen hundred two of the not-for-profit corporation law, including but
     3  not limited to those cemeteries regulated by the religious  corporations
     4  law  where  it  is  the purchaser, user, or consumer, or where it is the
     5  vendor  of services or property exclusively to be used on the grounds or
     6  buildings of the corporation.
     7    § 4. This act shall take effect immediately.
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