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History
- Referred to investigations and government operations
- Reported and committed to finance
- Referred to investigations and government operations
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Exempts sales of property used exclusively for religious purposes from sales tax
In Assembly Committee · Ways And Means · Sponsor Dov Hikind
Full text
The text isn't available here yet. Check nysenate.gov.
Sponsor's memo
Title of bill
An act to amend the tax law, in relation to exempting personal property used exclusively for religious purposes from sales taxes
Purpose
This bill would allow for an exemption from the sales and use tax for all personal property used exclusively for religious purposes and sole by religious organizations.
Summary of provisions
This bill would amend the tax law by adding a new subdivision (gg) to Section one thousand one hundred fifteen.
Justification
The tax law, in providing for a general sales tax on personal property, exempts certain items from coverage. For the most part, these are articles that are considered necessities such as food and medicine. In NIKULNIFOFF v. ARCHBISHOP & CONSISTORY OF RUSSIAN ORTHODOX GREEK CATHOLIC CHURCH (142 Misc. 894, 255 NYS 653, aff'd 238 AD 837, 263 NYS 935, aff'd 265 NY 664, 193 NE 435), the court stated that there are religious objects that are REQUIRED by the doctrines of certain faiths for use in the adoration, praise, thanksgiving, loyalty and love of the Almighty. It is our assertion that, to the many devout citizens of this state, these types of religious objects are just as much of a necessity as food and medicines. Therefore, they should be exempt from the sales tax.
Fiscal implications
There will be a minor loss of revenue to the state.
Effective date
This act will take effect on the first of September next succeeding the date on which it shall have become a law.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.