Bill > A08616

This bill amends New York state tax law to exempt certain safety-related professional services from sales and compensating use tax. Specifically, the bill provides a tax exemption for site safety manager services, site safety coordinator services, and concrete safety manager services performed by professionals who have been certified or registered under New York City building codes. These professionals must be certified under Article 402 or 403 of the New York City administrative code or registered under section 3310.9 of the New York City building code. The bill also includes provisions for refunding or crediting any sales tax previously collected for these services, effectively treating such taxes as if they had never been authorized. Any taxes already assessed for these services will be refunded, and any pending tax collection proceedings related to these services will be ceased and considered null and void. The bill is retroactive, taking effect immediately but being deemed in full force as of January 1, 2015, which means the tax exemption applies to services provided from that date forward.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A8616