A04614 Summary:
BILL NO | A04614 |
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SAME AS | No Same As |
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SPONSOR | Jean-Pierre |
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COSPNSR | |
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MLTSPNSR | |
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Amd §1115, Tax L | |
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Exempts certain veterans service organizations from taxes on the sales of beer, wine and soda. |
A04614 Memo:
Go to topNEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
submitted in accordance with Assembly Rule III, Sec 1(f)   BILL NUMBER: A4614 SPONSOR: Jean-Pierre
  TITLE OF BILL: An act to amend the tax law, in relation to exempting certain veterans service organizations from taxes on the sales of beer, wine and soda   PURPOSE OF THE BILL: To provide for the exemption of sales tax on beer, wine and soda for veterans service organizations such as American Legions and VFW posts.   SUMMARY OF SPECIFIC PROVISIONS: Amends Subdivision A of section 1115 of the Tax Law by adding a new paragraph 1-a to exempt veterans service organizations chartered by the United States congress pursuant to 38 use 6902 from paying or charging sales taxes on beer, wine and soda.   EXISTING LAW: Veterans Service Organizations currently pay and charge taxes on beer, wine and soda that is served within these organizations.   JUSTIFICATION: Veteran's organizations such as American Legions and VFW posts provide a variety of much needed services to our veterans. They serve as a resource for various for nonprofit and government services as well as a brotherhood and support system for veterans in their communities. These organizations who provide this invaluable service often operate on shoestring budgets. Veterans are our heroes who have sacrificed their lives to defend our freedom and our liberty. Exempting these organiza- tions from sales taxes on beverages is a concrete way to thank them for their service by alleviating the financial hardship of paying these sales taxes.   LEGISLATIVE HISTORY: 2019: S. 3098 - Referred to Senate Veterans, Homeland Security and Mili- tary Affairs. 2020: S. 3098- Referred to Senate Veterans, Homeland Security and Mili- tary Affairs. 2021-22: A6359- Referred to Ways and Means   FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS: None.   EFFECTIVE DATE: January 1, 2022.
A04614 Text:
Go to top STATE OF NEW YORK ________________________________________________________________________ 4614 2023-2024 Regular Sessions IN ASSEMBLY February 17, 2023 ___________ Introduced by M. of A. JEAN-PIERRE -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to exempting certain veterans service organizations from taxes on the sales of beer, wine and soda 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 1-a to read as follows: 3 (1-a) Beer, wine and soda purchased or sold by veterans service organ- 4 izations. For the purposes of this paragraph, the term "veterans service 5 organizations" shall mean veterans service organizations chartered by 6 the United States Congress pursuant to 38 USC 5902. 7 § 2. This act shall take effect January 1, 2024. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD01405-01-3