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A04614 Summary:

BILL NOA04614
 
SAME ASNo Same As
 
SPONSORJean-Pierre
 
COSPNSR
 
MLTSPNSR
 
Amd §1115, Tax L
 
Exempts certain veterans service organizations from taxes on the sales of beer, wine and soda.
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A04614 Memo:

NEW 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.
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A04614 Text:



 
                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
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