New York S 5870: Relates to taxpayer relief on cell phone taxes

Bill Text

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S05870 Summary:

BILL NOS05870 

&nbsp

SAME ASNo Same As

&nbsp

SPONSORLANZA

&nbsp

COSPNSR

&nbsp

MLTSPNSR

&nbsp

Amd §§1109, 1115 & 1210, Tax L

&nbsp

Removes the state sales tax on wireless telephone services; provides for a local option of imposing such taxes.

Go to top S05870 Actions:

BILL NOS05870 

&nbsp

03/03/2025REFERRED TO BUDGET AND REVENUE

01/07/2026REFERRED TO BUDGET AND REVENUE

Go to topS05870 Committee&nbspVotes:

Go to topS05870 Floor&nbspVotes:

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

Go to topS05870 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 5870

 2025-2026 Regular Sessions

 IN SENATE

 March 3, 2025
 ___________

 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 taxpayer relief on cell
 phone taxes

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

 1 Section 1. Section 1109 of the tax law is amended by adding a new
 2 subdivision (i) to read as follows:
 3 (i) The exemption contained in subdivision (cc) of section eleven
 4 hundred fifteen of this article shall not apply.
 5 § 2. Subdivision (cc) of section 1115 of the tax law, as added by
 6 section 11 of part S of chapter 85 of the laws of 2002, is amended to
 7 read as follows:
 8 (cc) Notwithstanding any other provision of law to the contrary,
 9 receipts from the sale of mobile telecommunications service [by a home
 10 service provider] shall be exempt from the taxes imposed by subparagraph
 11 (B) of paragraph one and paragraph two of subdivision (b) of section
 12 eleven hundred five of this article [if the mobile telecommunications
 13 customer's place of primary use is within a taxing jurisdiction outside
 14 this state].
 15 § 3. Subparagraph (ii) of paragraph 1 of subdivision (a) of section
 16 1210 of the tax law, as amended by section 5 of part J of chapter 59 of
 17 the laws of 2021, is amended to read as follows:
 18 (ii) Any local law, ordinance or resolution enacted by any city, coun-
 19 ty or school district, imposing the taxes authorized by this subdivi-
 20 sion, shall omit the residential solar energy systems equipment and
 21 electricity exemption provided for in subdivision (ee), the commercial
 22 solar energy systems equipment and electricity exemption provided for in
 23 subdivision (ii), the commercial fuel cell electricity generating
 24 systems equipment and electricity generated by such equipment exemption
 25 provided for in subdivision (kk) and the clothing and footwear exemption

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD10510-01-5

 S. 5870 2

 1 provided for in paragraph thirty of subdivision (a) and the mobile tele-
 2 communications service exemption provided for in subdivision (cc) of
 3 section eleven hundred fifteen of this chapter, unless such city, county
 4 or school district elects otherwise as to such residential solar energy
 5 systems equipment and electricity exemption, such commercial solar ener-
 6 gy systems equipment and electricity exemption, commercial fuel cell
 7 electricity generating systems equipment and electricity generated by
 8 such equipment exemption or such clothing and footwear exemption or such
 9 telecommunication service exemption.
 10 § 4. Section 1210 of the tax law is amended by adding a new subdivi-
 11 sion (p) to read as follows:
 12 (p) Notwithstanding any other provision of state or local law, ordi-
 13 nance or resolution to the contrary:
 14 (1) Any city, county or school district, acting through its governing
 15 body, is hereby authorized and empowered to elect to provide the same
 16 exemptions from such taxes as the mobile telecommunications service
 17 exemption from state sales and compensating use taxes described in
 18 subdivision (cc) of section eleven hundred fifteen of this chapter by
 19 enacting a resolution in the form set forth in paragraph two of this
 20 subdivision; any city having a population of one million or more where-
 21 upon, upon compliance with the provisions of subdivisions (d) and (e) of
 22 this section, such enactment of such resolution