New York S 6742: Relates to eliminating the sales and compensating use taxes on telephone answering services

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 
S06742 Summary:

BILL NOS06742 

&nbsp

SAME ASNo Same As

&nbsp

SPONSORPALUMBO

&nbsp

COSPNSRBASKIN

&nbsp

MLTSPNSR

&nbsp

Amd §§1105, 1110 & 1131, Tax L

&nbsp

Eliminates the sales and compensating use taxes on telephone answering services.

Go to top S06742 Actions:

BILL NOS06742 

&nbsp

03/21/2025REFERRED TO BUDGET AND REVENUE

01/07/2026REFERRED TO BUDGET AND REVENUE

Go to topS06742 Committee&nbspVotes:

Go to topS06742 Floor&nbspVotes:

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

Go to topS06742 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 6742

 2025-2026 Regular Sessions

 IN SENATE

 March 21, 2025
 ___________

 Introduced by Sen. PALUMBO -- 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 eliminating the sales and
 compensating use taxes on telephone answering services

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

 1 Section 1. Paragraph 1 of subdivision (b) of section 1105 of the tax
 2 law, as amended by section 9 of part S of chapter 85 of the laws of
 3 2002, subparagraph (A) as amended by section 1 of part H of chapter 59
 4 of the laws of 2019, is amended to read as follows:
 5 (1) The receipts from every sale, other than sales for resale, of the
 6 following: (A) gas, electricity, refrigeration and steam, and gas, elec-
 7 tric, refrigeration and steam service of whatever nature, including the
 8 transportation, transmission or distribution of gas or electricity, even
 9 if sold separately; (B) telephony and telegraphy and telephone and tele-
 10 graph service of whatever nature except interstate and international
 11 telephony and telegraphy and telephone and telegraph service and except
 12 any telecommunications service the receipts from the sale of which are
 13 subject to tax under paragraph two of this subdivision; [(C) a telephone
 14 answering service;] and (D) a prepaid telephone calling service.
 15 § 2. Subdivision (a) of section 1110 of the tax law, as amended by
 16 section 28 of part Y of chapter 63 of the laws of 2000, is amended to
 17 read as follows:
 18 (a) Except to the extent that property or services have already been
 19 or will be subject to the sales tax under this article, there is hereby
 20 imposed on every person a use tax for the use within this state on and
 21 after June first, nineteen hundred seventy-one except as otherwise
 22 exempted under this article, (A) of any tangible personal property
 23 purchased at retail, (B) of any tangible personal property (other than
 24 computer software used by the author or other creator) manufactured,
 25 processed or assembled by the user, (i) if items of the same kind of

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD11190-01-5

 S. 6742 2

 1 tangible personal property are offered for sale by him in the regular
 2 course of business or (ii) if items are used as such or incorporated
 3 into a structure, building or real property by a contractor, subcontrac-
 4 tor or repairman in erecting structures or buildings, or building on, or
 5 otherwise adding to, altering, improving, maintaining, servicing or
 6 repairing real property, property or land, as the terms real property,
 7 property or land are defined in the real property tax law, if items of
 8 the same kind are not offered for sale as such by such contractor,
 9 subcontractor or repairman or other user in the regular course of busi-
 10 ness, (C) of any of the services described in paragraphs (1), (7) and
 11 (8) of subdivision (c) of section eleven hundred five of this part, (D)
 12 of any tangible personal property, however acquired, where not acquired
 13 for purposes of resale, upon which any of the services described in
 14 paragraphs (2), (3) and (7) of subdivision (c) of section eleven hundred
 15 five of this part have been performed, [(E) of any telephone answering
 16 service described in subdivision (b) of section eleven hundred five of
 17 this part,] (F) of any computer software written or otherwise created by
 18 the user if the user offers software of a similar kind for sale as such
 19 or as a