New York A 8616: Exempts site safety manager services, site safety coordinator services and concrete safety manager services from the sales and compensating use tax

Bill Text

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A08616 Summary:

BILL NOA08616 

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SAME ASNo Same As

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SPONSORCunningham

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COSPNSRTapia

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MLTSPNSR

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Amd 1105, 1115 & 1119, Tax L

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Exempts site safety manager services, site safety coordinator services and concrete safety manager services from the sales and compensating use tax.

Go to top A08616 Actions:

BILL NOA08616 

&nbsp

05/22/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA08616 Committee&nbspVotes:

Go to topA08616 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topA08616 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 8616

 2025-2026 Regular Sessions

 IN ASSEMBLY

 May 22, 2025
 ___________

 Introduced by M. of A. CUNNINGHAM -- read once and referred to the
 Committee on Ways and Means

 AN ACT to amend the tax law, in relation to exempting site safety manag-
 er services, site safety coordinator services and concrete safety
 manager services from the sales and compensating use tax

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. The opening paragraph of paragraph 8 of subdivision (c) of
 2 section 1105 of the tax law is designated subparagraph (i) and a new
 3 subparagraph (ii) is added to read as follows:
 4 (ii) Notwithstanding any other provision of subparagraph (i) of this
 5 paragraph, the authority to assess and collect the tax authorized by
 6 such subparagraph and pursuant to the authority of article twenty-nine
 7 of this chapter shall not apply to site safety manager services, site
 8 safety coordinator services, or concrete safety manager services
 9 performed by a site safety manager, site safety coordinator, or concrete
 10 safety manager in carrying out their duties on and after January first,
 11 two thousand fifteen where they have been issued a certificate to
 12 perform such services pursuant to article four hundred two or four
 13 hundred three of the administrative code of the city of New York or
 14 registered and licensed pursuant to section 3310.9 of the New York city
 15 building code as contained in section 28-701.2 of the administrative
 16 code of the city of New York. Any such tax which has been assessed,
 17 whether collected or not, for site safety manager services, site safety
 18 coordinator services or concrete safety manager services, shall either
 19 be refunded or credited to the person who paid the tax pursuant to the
 20 authority contained in subdivision (g) of section eleven hundred nine-
 21 teen of this article. Where the tax has been assessed, but not yet
 22 paid, all pending proceedings shall cease and shall be deemed null and
 23 void and all collection procedures initiated shall also cease, as the
 24 case may be.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD11994-01-5

 A. 8616 2

 1 § 2. Subdivision (a) of section 1115 of the tax law is amended by
 2 adding a new paragraph 3-c to read as follows:
 3 (3-c) Services provided by a site safety manager or site safety coor-
 4 dinator pursuant to chapter four hundred two or four hundred three of
 5 the administrative code of the city of New York in carrying out their
 6 duties or services provided by a concrete safety manager pursuant to
 7 section 3310.9 of the New York city building code as contained in
 8 section 28-701.2 of the administrative code of the city of New York.
 9 § 3. Section 1119 of the tax law is amended by adding a new subdivi-
 10 sion (g) to read as follows:
 11 (g) A refund or credit, as the case may be, shall be allowed for a
 12 sales or compensating use tax paid to the state or a locality for site
 13 safety manager services, site safety coordinator services or concrete
 14 safety manager services performed by an entity pursuant to any other
 15 provision of this article. Such refund or credit shall be allowed as if
 16 the tax on such services had never been authorized and as if any
 17 provision of this chapter interpreted to authorize the collection of
 18 such tax had not been enacted. Such refund or credit shall include any
 19 interest and/or penalties imposed upon a taxpayer who had not paid such
 20 tax as if such tax had been incorrectl