New York S 1864: Exempts purchases made by civic associations from sales and compensating use tax

Bill Text

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S01864 Summary:

BILL NOS01864 

&nbsp

SAME ASSAME AS A02732

&nbsp

SPONSORMARTINS

&nbsp

COSPNSR

&nbsp

MLTSPNSR

&nbsp

Amd §1115, Tax L

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Exempts any purchase made by a civic association used or intended to be used in such civic association's course of business from sales and compensating use tax.

Go to top S01864 Actions:

BILL NOS01864 

&nbsp

01/14/2025REFERRED TO BUDGET AND REVENUE

01/07/2026REFERRED TO BUDGET AND REVENUE

Go to topS01864 Committee&nbspVotes:

Go to topS01864 Floor&nbspVotes:

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

Go to topS01864 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 1864

 2025-2026 Regular Sessions

 IN SENATE

 January 14, 2025
 ___________

 Introduced by Sen. MARTINS -- 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 exempting purchases made by
 civic associations from 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. Subdivision (a) of section 1115 of the tax law is amended
 2 by adding a new paragraph 47 to read as follows:
 3 (47) Any purchase made by a civic association which is used or
 4 intended to be used in such civic association's course of business. For
 5 purposes of this paragraph, "civic association" means a voluntary group
 6 of community members who work together to address common concerns,
 7 improve their neighborhood, and enhance the quality of life for resi-
 8 dents by engaging in activities such as but not limited to advocating
 9 for local issues, organizing community events, and collaborating with
 10 government officials.
 11 § 2. This act shall take effect on the first day of the sales tax
 12 quarterly period, as described in subdivision (b) of section 1136 of the
 13 tax law, next commencing at least 90 days after this act shall have
 14 become a law and shall apply in accordance with the applicable transi-
 15 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.
 LBD04207-01-5

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