New York S 2199: Provides an exemption for tangible personal property and services sold by a cemetery

Bill Text

Bill Search and Legislative Information | New York State Assembly 

• 

• 

• 

• 

• 

• 

• 

• 

 Skip to main content 

 New York State Assembly

 Speaker Carl E. Heastie

 --> 
 --> 

 --> 

• 
 Assembly Members 

• 
 Legislative Info 

• 
 Public Hearings 

• 
 Speaker's Press 

• 
 Assembly Reports 

• 
 Committees & More 

• Bill Search Home
• Laws
• Legislative Calendar
• Public Hearing Schedule
• Assembly Calendars
• Assembly Committee Agenda 

 Javascript must be enabled to properly view this page. 

 Bill No.: 

• Summary 
• Actions 
• Committee&nbspVotes 
• Floor&nbspVotes 
• Memo 
• Text 
• LFIN 
• Chamber&nbspVideo/Transcript 
S02199 Summary:

BILL NOS02199 

&nbsp

SAME ASNo Same As

&nbsp

SPONSORCOMRIE

&nbsp

COSPNSRSTAVISKY

&nbsp

MLTSPNSR

&nbsp

Amd §§1115 & 1116, Tax L

&nbsp

Provides an exemption for tangible personal property and services sold by a cemetery.

Go to top S02199 Actions:

BILL NOS02199 

&nbsp

01/15/2025REFERRED TO BUDGET AND REVENUE

05/28/2025REPORTED AND COMMITTED TO FINANCE

01/07/2026REFERRED TO BUDGET AND REVENUE

Go to topS02199 Committee&nbspVotes:

Go to topS02199 Floor&nbspVotes:

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

Go to topS02199 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 2199

 2025-2026 Regular Sessions

 IN SENATE

 January 15, 2025
 ___________

 Introduced by Sens. COMRIE, STAVISKY -- read twice and ordered printed,
 and when printed to be committed to the Committee on Budget and Reven-
 ue

 AN ACT to amend the tax law, in relation to providing an exemption for
 tangible personal property and services sold by a cemetery

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

 1 Section 1. Declaration of policy. The people of this state have a
 2 vital interest in the maintenance and preservation of cemetery corpo-
 3 rations to prevent them from becoming a burden upon local governments
 4 and the community. The preservation of cemetery funds is vital to the
 5 long-term maintenance and preservation of these burial grounds to
 6 prevent abandonment and dilapidation. In order to preserve this order,
 7 and the uniqueness of cemetery corporations, clarifications of cemetery
 8 sales tax collections are necessary.
 9 § 2. Subdivision (a) of section 1115 of the tax law is amended by
 10 adding a new paragraph 7-a to read as follows:
 11 (7-a) Tangible personal property and services with charges and rates
 12 that have been submitted and approved by the state cemetery board and
 13 that are sold by a cemetery for the exclusive use on the grounds and in
 14 the buildings of the cemetery corporation including but not limited to
 15 the additional services provided by a cemetery as defined in paragraph
 16 (b) of section fifteen hundred nine of the not-for-profit corporation
 17 law and for the maintenance and preservation of lots, plots and parts
 18 thereof.
 19 § 3. Subdivision (a) of section 1116 of the tax law is amended by
 20 adding a new paragraph 10 to read as follows:
 21 (10) A cemetery corporation, as defined in paragraph (a) of section
 22 fifteen hundred two of the not-for-profit corporation law, including but
 23 not limited to those cemeteries regulated by the religious corporations
 24 law where it is the purchaser, user, or consumer, or where it is the
 25 vendor of services or property exclusively to be used on the grounds or
 26 buildings of the corporation.
 27 § 4. This act shall take effect immediately.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD04912-01-5

Go to top 

• 

 Sitemap 

 Request Information 

 Directions and Maps