Bill Text: NY S05612 | 2021-2022 | General Assembly | Introduced
Bill Title: Provides an exemption from sales and compensating use taxes for lifeguard services provided by a qualified lifeguard or aquatic supervisory staff.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2022-01-05 - REFERRED TO BUDGET AND REVENUE [S05612 Detail]
Download: New_York-2021-S05612-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 5612 2021-2022 Regular Sessions IN SENATE March 12, 2021 ___________ Introduced by Sen. LANZA -- read twice and ordered printed, and when printed to be committed to the Committee on Budget and Revenue AN ACT to amend the tax law, in relation to providing an exemption for lifeguard services The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Section 1115 of the tax law is amended by adding a new 2 subdivision (ll) to read as follows: 3 (ll) Services otherwise taxable under paragraph eight of subdivision 4 (c) of section eleven hundred five of this article shall be exempt when 5 such services are provided by a qualified lifeguard or aquatic supervi- 6 sory staff as defined by part six of title ten of the New York state 7 codes, rules and regulations. 8 § 2. This act shall take effect immediately. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD06313-01-1