Bill Text: NY S05230 | 2019-2020 | General Assembly | Introduced


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 (Democrat 1-0)

Status: (Introduced) 2019-04-17 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S05230 Detail]

Download: New_York-2019-S05230-Introduced.html


                STATE OF NEW YORK
        ________________________________________________________________________
                                          5230
                               2019-2020 Regular Sessions
                    IN SENATE
                                     April 17, 2019
                                       ___________
        Introduced  by  Sen. SALAZAR -- read twice and ordered printed, and when
          printed to be committed to the Committee on Investigations and Govern-
          ment Operations
        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:
    20    Section  one.  Receipts  from  sales  of  and  consideration given for
    21  supplies for emergency preparedness  shall  be  exempt  from  sales  and
    22  compensating use taxes imposed in this jurisdiction.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD08207-01-9

        S. 5230                             2
     1    Section  two.  This  resolution shall take effect September 1, (insert
     2  the year, but not earlier than the year 2019) and shall apply  to  sales
     3  made  in  accordance  with  the  applicable  transitional  provisions in
     4  sections 1106, 1216 and 1217 of the New York tax law.
     5    §  3.  The  division  of  homeland security and emergency services, in
     6  conjunction with the department of taxation and  finance,  shall  estab-
     7  lish,  promote, and publish on their respective websites a list of items
     8  eligible for the sales and use tax exemption for emergency  preparedness
     9  supplies,  as  set  forth  in subdivision (n) of section 1210 of the tax
    10  law. Such list shall be derived from, but not  limited  to,  information
    11  published by Federal Emergency Management Agency (FEMA) and the American
    12  Red  Cross  relating  to supplies necessary for the preparation of homes
    13  and businesses in the event of a natural or man-made emergency.
    14    § 4. This act shall take effect immediately and shall apply  to  sales
    15  made  and  uses  occurring for the time periods set forth in subdivision
    16  (n) of section 1210 of the tax law, as added by section two of this act,
    17  commencing in the year  2020  and  thereafter;  provided,  however,  the
    18  provisions  required  by section three of this act shall be completed by
    19  April 1, 2020.
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