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A2214Assembly2017-2018 Session

End Parking Tax for Charities

Official title

“Provides sales tax relief on parking sales for tax exempt organizations”

Sponsor Clifford CrouchAD-122+1 co-sponsorAffects Finance
Status
In Assembly Committee
Ways And Means
Impact
4/10
Low
Passage
0%

Bill progress

Step 2 of 7

In committee · Ways And Means

What's happening

This bill exempts tax-exempt organizations from sales tax on parking, garaging, or storing motor vehicles.

Why it matters

  1. Reduces operational costs for tax-exempt organizations. by eliminating the sales tax on parking, garaging, or storing motor vehicles, potentially freeing up more resources for their core missions and programs.

  2. Levels the playing field between tax-exempt and for-profit entities,. as for-profit businesses will continue to remit sales tax on parking services, but tax-exempt groups (like charities, religious institutions, and some educational organizations) will not bear this added cost.

  3. May make it easier for tax-exempt organizations to provide or subsidize parking for their employees, volunteers, and visitors,. thereby improving access and participation in their activities, especially in urban or high-cost parking areas.

  4. Could result in a small reduction in local and state sales tax revenue,. which might impact funding for public services, but is likely limited to areas where tax-exempt organizations operate parking facilities.

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Who cares

  • Tax-exempt organizations covered by section 1116(a)(4) or (5)

    The bill would remove the sales tax exclusion for their sales of motor vehicle parking, garaging and storage services, allowing those sales to qualify for exemption.

  • Drivers using parking facilities operated by covered organizations

    They would receive sales tax relief on qualifying parking, garaging and storage purchases made on or after the effective date, including purchases under existing contracts.

  • Covered organizations’ parking facility managers

    They would need to adjust sales tax collection beginning with the sales tax quarter that starts at least 90 days after the bill becomes law.

Headline styles

End Parking Tax for Charities

Plain English, a few words. Used as the page title.

Sponsors

Primary sponsor
Clifford Crouch

Assembly Member · Assembly District 122

1 Co-sponsor

2 Multi-sponsors

History

  1. Held for consideration in ways and means
  2. Referred to ways and means
  3. Referred to ways and means

Full text

1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗

STATE OF NEW YORK

2214

2017-2018 Regular Sessions

IN ASSEMBLY

January 17, 2017

Introduced by M. of A. CROUCH, GIGLIO -- Multi-Sponsored by -- M. of A. FINCH, HAWLEY -- read once and referred to the Committee on Ways and Means

AN ACT to amend the tax law, in relation to providing sales tax relief on parking sales for tax exempt organizations

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

Section 1. Paragraphs 2 and 3 of subdivision (b) of section 1116 of the tax law, as amended by chapter 888 of the laws of 1983, are amended to read as follows:

(2) sales of food or drink in or by a restaurant, tavern or other establishment operated by an organization described in paragraph (1), paragraph (4), paragraph (5) or paragraph (6) of subdivision (a) of this section, other than sales exempt under paragraph (ii) of subdivision (d) of section eleven hundred five, from the taxes imposed hereunder, unless the purchaser is an organization exempt under this section; or

[(3) sales of the service of providing parking, garaging or storing for motor vehicles by an organization described in paragraph (4) or paragraph (5) of subdivision (a) of this section operating a garage (other than a garage which is part of premises occupied solely as a private one or two family dwelling), parking lot or other place of business engaged in providing parking, garaging or storing for motor vehicles; or]

§ 2. This act shall take effect on the first day of a sales tax quarterly period, as described in subdivision (b) of section 1136 of the tax law, beginning at least 90 days after the date this act shall have become a law and shall apply to sales made on or after such effective date although made or occurring under a prior contract.

EXPLANATION--Matter in italics (underscored) is new; matter in brackets

[ ] is old law to be omitted.

LBD04500-01-7

Reflowed for reading: line numbers and page breaks removed. Cite the official text.

Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.