Bill Text: NY A06532 | 2013-2014 | General Assembly | Amended


Bill Title: Creates the "disaster preparedness and emergency planning act"; authorizes a local sales tax exemption for emergency preparedness supplies; requires the division of homeland security and emergency services, in conjunction with the department of taxation and finance, to establish, promote and publish on the web a list of eligible items.

Spectrum: Moderate Partisan Bill (Democrat 8-1)

Status: (Introduced - Dead) 2014-06-17 - held for consideration in ways and means [A06532 Detail]

Download: New_York-2013-A06532-Amended.html
                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                        6532--B
                              2013-2014 Regular Sessions
                                 I N  A S S E M B L Y
                                     April 4, 2013
                                      ___________
       Introduced  by  M. of A. CRESPO -- Multi-Sponsored by -- M. of A. MOSLEY
         -- read once and referred to the Committee on Ways and Means -- recom-
         mitted to the Committee on Ways and Means in accordance with  Assembly
         Rule  3,  sec.  2  --  committee  discharged,  bill  amended,  ordered
         reprinted as amended  and  recommitted  to  said  committee  --  again
         reported  from  said  committee  with amendments, ordered reprinted as
         amended and recommitted to said committee
       AN ACT to amend the tax law, in relation to the  "disaster  preparedness
         and  emergency  planning act"; and in relation to establishing a local
         sales and use tax exemption for emergency preparedness supplies
         THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section  1.  This act shall be known and may be cited as the "disaster
    2  preparedness and emergency planning act".
    3    S 2. Section 1210 of the tax law is amended by adding a  new  subdivi-
    4  sion (q) to read as follows:
    5    (Q)  NOTWITHSTANDING  ANY OTHER PROVISION OF STATE OR LOCAL LAW, ORDI-
    6  NANCE OR RESOLUTION TO THE CONTRARY:
    7    (1) (I) ANY COUNTY OR CITY IMPOSING SALES AND COMPENSATING  USE  TAXES
    8  PURSUANT  TO  THE  AUTHORITY  OF  THIS SUBPART, ACTING THROUGH ITS LOCAL
    9  LEGISLATIVE BODY IS HEREBY AUTHORIZED AND EMPOWERED TO ELECT TO  PROVIDE
   10  AN EXEMPTION FROM TAX ON SUPPLIES FOR EMERGENCY PREPAREDNESS BY ENACTING
   11  A RESOLUTION IN THE FORM SET FORTH IN PARAGRAPH TWO OF THIS SUBDIVISION.
   12    (II)  ANY CITY HAVING A POPULATION OF ONE MILLION OR MORE IN WHICH THE
   13  TAXES IMPOSED BY SECTION ELEVEN HUNDRED SEVEN OF  THIS  CHAPTER  ARE  IN
   14  EFFECT,  AND  ANY  COUNTY  OR CITY, ACTING THROUGH ITS LOCAL LEGISLATIVE
   15  BODY, IS  HEREBY  AUTHORIZED  AND  EMPOWERED  TO  ELECT  TO  PROVIDE  AN
   16  EXEMPTION  FROM TAX ON SUPPLIES FOR EMERGENCY PREPAREDNESS BY ENACTING A
   17  RESOLUTION IN THE FORM SET FORTH IN PARAGRAPH TWO OF THIS SUBDIVISION.
   18    (2) FORM OF RESOLUTION: BE IT ENACTED BY THE (INSERT PROPER  TITLE  OF
   19  LOCAL LEGISLATIVE BODY) AS FOLLOWS:
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD10064-07-4
       A. 6532--B                          2
    1    SECTION  ONE.  RECEIPTS  FROM  SALES  OF  AND  CONSIDERATION GIVEN FOR
    2  SUPPLIES FOR EMERGENCY PREPAREDNESS  SHALL  BE  EXEMPT  FROM  SALES  AND
    3  COMPENSATING USE TAXES IMPOSED IN THIS JURISDICTION.
    4    SECTION  TWO.  THIS  RESOLUTION SHALL TAKE EFFECT SEPTEMBER 1, (INSERT
    5  THE YEAR, BUT NOT EARLIER THAN THE YEAR 2014) AND SHALL APPLY  TO  SALES
    6  MADE  IN  ACCORDANCE  WITH  THE  APPLICABLE  TRANSITIONAL  PROVISIONS IN
    7  SECTIONS 1106, 1216 AND 1217 OF THE NEW YORK TAX LAW.
    8    S 3. The division of homeland  security  and  emergency  services,  in
    9  conjunction  with  the  department of taxation and finance, shall estab-
   10  lish, promote, and publish on their respective websites a list of  items
   11  eligible  for the sales and use tax exemption for emergency preparedness
   12  supplies, as set forth in subdivision (q) of section  1210  of  the  tax
   13  law.  Such  list  shall be derived from, but not limited to, information
   14  published by Federal Emergency Management Agency (FEMA) and the American
   15  Red Cross relating to supplies necessary for the  preparation  of  homes
   16  and businesses in the event of a natural or man-made emergency.
   17    S  4.  This act shall take effect immediately and shall apply to sales
   18  made and uses occurring for the time periods set forth in section two of
   19  this act commencing in the year 2015 and thereafter; provided,  however,
   20  the  provisions required by section three of this act shall be completed
   21  by April 1, 2015.
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