Bill Text: NY S03701 | 2019-2020 | General Assembly | Amended

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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

Spectrum: Slight Partisan Bill (Democrat 2-1)

Status: (Introduced - Dead) 2020-01-08 - REFERRED TO BUDGET AND REVENUE [S03701 Detail]

Download: New_York-2019-S03701-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                         3701--A

                               2019-2020 Regular Sessions

                    IN SENATE

                                    February 13, 2019
                                       ___________

        Introduced  by  Sens.  COMRIE,  RANZENHOFER,  STAVISKY -- read twice and
          ordered printed, and when printed to be committed to the Committee  on
          Budget  and  Revenue  --  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 sold by a  cemetery  for
    12  the  exclusive  use  on the grounds and in the buildings of the cemetery
    13  corporation  including  but  not  limited  to  the  additional  services
    14  provided  by  a  cemetery as defined in paragraph (b) of section fifteen
    15  hundred nine of the not-for-profit corporation law and for  the  mainte-
    16  nance and preservation of lots, plots and parts thereof.
    17    §  3.  Subdivision  (a)  of  section 1116 of the tax law is amended by
    18  adding a new paragraph 10 to read as follows:
    19    (10) A cemetery corporation, as defined in paragraph  (a)  of  section
    20  fifteen hundred two of the not-for-profit corporation law, including but
    21  not  limited to those cemeteries regulated by the religious corporations
    22  law where it is the purchaser, user, or consumer, or  where  it  is  the
    23  vendor  of services or property exclusively to be used on the grounds or
    24  buildings of the corporation.
    25    § 4. This act shall take effect immediately.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD01251-02-9