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July 16th, 2008, 10:36 AM #1Full Text of SB8638
S8638 RULES No Same as
TITLE....Repeals provisions of law relating to an evidentiary presumption to facilitate the administration of the sales and use tax
06/19/08REFERRED TO RULES
06/24/08ORDERED TO THIRD READING CAL.2231
06/24/08DELIVERED TO ASSEMBLY
06/24/08referred to ways and means
06/24/08S8638 Senate Vote Aye: 44Nay: 18
06/24/08 S8638 Senate Vote Aye: 44 Nay: 18
Aye Adams Aye Alesi Aye Aubertine Aye Bonacic
Aye Breslin Aye Bruno Nay Connor Aye DeFrancisco
Nay Diaz Aye Dilan Nay Duane Aye Farley
Aye Flanagan Aye Fuschillo Aye Golden Nay Gonzalez
Aye Griffo Aye Hannon Nay Hassell-Thompson Nay Huntley
Aye Johnson C Aye Johnson O Aye Klein Nay Krueger
Aye Kruger Aye Lanza Aye Larkin Aye LaValle
Aye Leibell Aye Libous Aye Little Aye Maltese
Aye Marcellino Aye Maziarz Nay Montgomery Aye Morahan
Aye Nozzolio Nay Onorato Nay Oppenheimer Aye Padavan
Nay Parker Nay Perkins Aye Rath Aye Robach
Nay Sabini Aye Saland Nay Sampson Nay Savino
Nay Schneiderman Nay Serrano Aye Seward Aye Skelos
Aye Smith Aye Stachowski Nay Stavisky Aye Stewart-Cousins
Aye Thompson Aye Trunzo Aye Valesky Aye Volker
Aye Winner Aye Young
Rpld S1101 sub (b) P8 subP (vi), Tax L
Repeals provisions of law relating to an evidentiary presumption to facilitate the administration of the sales and use tax where a person making sales of taxable property or services in the state uses residents in the state to solicit sales.
STATE OF NEW YORK ________________________________________________________________________ 8638 IN SENATE June 19, 2008 ___________ Introduced by COMMITTEE ON RULES -- read twice and ordered printed, and when printed to be committed to the Committee on Rules AN ACT to repeal subparagraph (vi) of paragraph 8 of subdivision (b) of section 1101 of the tax law relating to an evidentiary presumption to facilitate the administration of the sales and use tax where a person making sales of taxable property or services in the state uses resi- dents in the state to solicit sales The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subparagraph (vi) of paragraph 8 of subdivision (b) of 2 section 1101 of the tax law is REPEALED. 3 § 2. This act shall take effect immediately. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD17335-01-8
NEW YORK STATE SENATE
INTRODUCER'S MEMORANDUM IN SUPPORT
submitted in accordance with Senate Rule VI. Sec 1
BILL NUMBER: S8638 SPONSOR: RULES
TITLE OF BILL: An act to repeal subparagraph (vi) of paragraph 8 of subdivision (b) ofsection 1101 of the tax law relating to an evidentiary presumption tofacilitate the administration of the sales and use tax where a personmaking sales of taxable property or services in the state uses residentsin the state to solicit sales PURPOSE: Repeal the tax on internet providers who use New York based web sites toadvertise using a "click through" link to the retailers site in exchangefor a commission on sales that are completed.
SUMMARY OF PROVISIONS: This bill would repeal subparagraph (vi) of paragraph 8 of subdivision(b) of section 1101 of the tax law (internet retailers sales tax nexusprovision).
JUSTIFICATION: The sales tax nexus provision proposed in the SFY 2008-09 ExecutiveBudget and signed into law as part of the final budget was a way toforce out-of-state retailers to collect sales tax from sales made to NewYork residents. This was accomplished by creating nexus through theredefinition of sales person. The new definition of sales person includes a web site owner who is a New York resident on whose web site there is an advertising link to the retailers web site. If a customer uses the web site to "click through"to the retailer"s web site and a sales results, the web site ownerreceives a commission in return for the effective advertising. Some retailers call this an "affiliates program". As a result of this legislation at least one on-line retailer has simplydropped its affiliates program for those web sites that are based in NewYork. The result of this action is lost commissions for New York affil-iates while the on-line retailer is still not collecting sales tax fromNew York customers.
LEGISLATIVE HISTORY: Provisions were enacted as part of the SFY 2008-09 budget.
FISCAL IMPLICATIONS: Will save New York tax payers $50 million.
EFFECTIVE DATE:Effective immediately.
July 16th, 2008, 10:39 AM #2
July 16th, 2008, 10:47 AM #3
July 16th, 2008, 04:14 PM #4Originally Posted by Kevin
No, that is the amount of sales/use tax that NY taxpayers won't be paying.
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