What's happening
This bill exempts tax-exempt organizations from paying sales tax on parking, garaging, or storing motor vehicles.
Why it matters
Reduces operating costs for tax-exempt organizations. (such as charities, religious institutions, and some non-profits) by eliminating sales tax on their parking, garaging, or vehicle storage expenses, potentially freeing up more resources for their core missions.
Levels the playing field. between tax-exempt organizations and other entities that may already benefit from certain tax exemptions, helping these organizations compete or operate more efficiently.
May indirectly benefit employees, volunteers, and visitors. to these organizations if parking costs decrease or if organizations are able to offer subsidized or free parking as a result of reduced tax burdens.
Could result in a small decrease in local and state sales tax revenue. , potentially impacting public budgets, but reflects a policy choice to support the financial sustainability of non-profit and tax-exempt entities.
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Who cares
Headline styles
End Parking Tax for Charities
Plain English, a few words. Used as the page title.
Sponsors
1 Co-sponsor
2 Multi-sponsors
History
- Held for consideration in ways and means
- Referred to ways and means
- Referred to ways and means
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
1792
2019-2020 Regular Sessions
IN ASSEMBLY
January 17, 2019
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 of this article, 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.
LBD03056-01-9
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.