Bill Text: NY A04764 | 2009-2010 | General Assembly | Introduced

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Bill Title: An act to amend the tax law, in relation to a sales tax exemption for printed promotional materials

Spectrum: Partisan Bill (Democrat 8-0)

Status: (Introduced - Dead) 2010-01-06 - referred to ways and means [A04764 Detail]

Download: New_York-2009-A04764-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         4764
                              2009-2010 Regular Sessions
                                 I N  A S S E M B L Y
                                   February 6, 2009
                                      ___________
       Introduced  by M. of A. MORELLE, SCHIMMINGER, COOK -- Multi-Sponsored by
         -- M. of A. DESTITO, McENENY, PHEFFER, J. RIVERA, TOWNS --  read  once
         and referred to the Committee on Ways and Means
       AN  ACT  to  amend the tax law, in relation to a sales tax exemption for
         printed promotional materials
         THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section  1.  Paragraph 4 of subdivision (n) of section 1115 of the tax
    2  law, as added by chapter 309 of the laws of 1996, is amended to read  as
    3  follows:
    4    (4)  Notwithstanding  any contrary provisions of paragraph one of this
    5  subdivision, promotional  materials  which  are  printed  materials  and
    6  promotional  materials upon which services described in paragraph two of
    7  subdivision (c) of section eleven hundred five OF THIS ARTICLE have been
    8  directly performed shall be exempt from tax under this article where the
    9  purchaser of such promotional materials mails or ships such  promotional
   10  materials, or causes such promotional materials to be mailed or shipped,
   11  to  its  customers  or  prospective  customers,  without  charge to such
   12  customers or prospective customers, by means of a common carrier, United
   13  States postal service, A BROCHURE DISTRIBUTION  COMPANY,  THROUGH  TRADE
   14  SHOW DISTRIBUTION, or like delivery service OR IF SUCH PROMOTIONAL MATE-
   15  RIALS ARE DISTRIBUTED DIRECTLY TO THE CONSUMER.
   16    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD08452-01-9