Bill > S06563

This bill provides a sales tax and compensating use tax exemption for lifeguard services when those services are provided by a qualified lifeguard or aquatic supervisory staff as defined by specific regulations in the New York state codes, rules, and regulations. By amending Section 1115 of the tax law, the legislation creates a new exemption (subdivision mm) that ensures services which would typically be taxable under paragraph eight of subdivision (c) of section 1105 will now be tax-free when performed by professionally certified lifeguards or aquatic supervisory personnel. The bill is straightforward in its intent to reduce the tax burden on lifeguard and aquatic supervision services, potentially making these critical safety-related services more affordable. The act is designed to take effect immediately upon passage, meaning the tax exemption would be applied as soon as the bill becomes law.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/S6563