Bill Text: NY S03736 | 2015-2016 | General Assembly | Amended

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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: Partisan Bill (Republican 2-0)

Status: (Introduced - Dead) 2016-06-17 - COMMITTED TO RULES [S03736 Detail]

Download: New_York-2015-S03736-Amended.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                         3736--A
                               2015-2016 Regular Sessions
                    IN SENATE
                                    February 17, 2015
                                       ___________
        Introduced  by  Sen.  LANZA  -- read twice and ordered printed, and when
          printed to be committed to the Committee on Investigations and Govern-
          ment Operations -- recommitted to the Committee on Investigations  and
          Government  Operations  in  accordance  with  Senate Rule 6, sec. 8 --
          committee discharged, bill amended, ordered reprinted as  amended  and
          recommitted to said committee
        AN  ACT  to  amend  the  tax  law, in relation to enacting the "disaster
          preparedness and emergency planning act" relating  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. Short title.  This act shall be known and may be  cited  as
     2  the "disaster preparedness and emergency planning act".
     3    §  2.  Section 1210 of the tax law is amended by adding a new subdivi-
     4  sion (n) to read as follows:
     5    (n) 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.
                                                                   LBD01698-02-6