New York A 1381: Relates to the imposition of sales taxes on goods or services purchased from businesses which employ 20 or less persons

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A01381 Summary:

BILL NOA01381 

&nbsp

SAME ASSAME AS S01115

&nbsp

SPONSORSimon (MS)

&nbsp

COSPNSRBarclay, Cook, Friend, Walsh

&nbsp

MLTSPNSRButtenschon, Colton, Cruz, DeStefano, Hyndman, Sayegh, Smullen, Stern, Stirpe, Woerner

&nbsp

Amd §1105, Tax L

&nbsp

Provides that the tax imposed upon the sales on goods or services purchased from businesses which employ twenty or less persons, are resident in this state, are independently owned and operated and not dominant in their field, shall be two percent.

Go to top A01381 Actions:

BILL NOA01381 

&nbsp

01/09/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA01381 Committee&nbspVotes:

Go to topA01381 Floor&nbspVotes:

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

Go to topA01381 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 1381

 2025-2026 Regular Sessions

 IN ASSEMBLY

 January 9, 2025
 ___________

 Introduced by M. of A. SIMON, BARCLAY, COOK, FRIEND, WALSH -- Multi-
 Sponsored by -- M. of A. BUTTENSCHON, COLTON, CRUZ, DeSTEFANO, HYND-
 MAN, SAYEGH, SMULLEN, STERN, STIRPE, WOERNER -- read once and referred
 to the Committee on Ways and Means

 AN ACT to amend the tax law, in relation to the imposition of sales
 taxes on goods or services purchased from certain businesses

 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 section 1105 of the tax law, as
 2 amended by chapter 72 of the laws of 1971, is amended to read as
 3 follows:
 4 On and after June first, nineteen hundred seventy-one, there is hereby
 5 imposed and there shall be paid a tax of four percent; provided, howev-
 6 er, that when the goods or services are purchased from a business which
 7 employs twenty or less persons, is resident in this state, is independ-
 8 ently owned and operated and is not dominant in its field, the amount of
 9 tax paid on such sale shall be two percent, upon:
 10 § 2. This act shall take effect on the first day of the sales tax
 11 quarterly period, as described in subdivision (b) of section 1136 of the
 12 tax law, next commencing at least 90 days after this act shall have
 13 become a law and shall apply in accordance with the applicable transi-
 14 tional provisions of sections 1106 and 1217 of the tax law.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD02812-01-5

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