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Bill > A05358


NY A05358

NY A05358
Relates to exemptions from sales and use taxes for gift certificates, electronic gift cards and magnetic gift cards.


summary

Introduced
02/12/2021
In Committee
01/05/2022
Crossed Over
Passed
Dead
12/31/2022

Introduced Session

2021-2022 General Assembly

Bill Summary

AN ACT to amend the tax law, in relation to exemptions from sales and use taxes for gift certificates, electronic gift cards and magnetic gift cards

AI Summary

This bill aims to amend the New York tax law to provide exemptions from sales and use taxes for gift certificates, electronic gift cards, and magnetic gift cards. The key provisions include defining these terms and specifying that they are exempt from sales and use taxes. The bill will take effect on the first day of the next quarterly sales tax period after 30 days of becoming law, with the Commissioner of Taxation and Finance taking necessary actions for timely implementation.

Committee Categories

Budget and Finance

Sponsors (13)

Last Action

held for consideration in ways and means (on 06/01/2022)

bill text


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