Bill
Bill > A10216
NY A10216
NY A10216Repeals provisions relating to sale and use taxes with respect to data centers to include both personal property purchased by internet data centers and services performed on said personal property purchased by data centers.
summary
Introduced
02/12/2026
02/12/2026
In Committee
02/12/2026
02/12/2026
Crossed Over
Passed
Dead
Introduced Session
2025-2026 General Assembly
Bill Summary
AN ACT to repeal paragraph 37 of subdivision (a) of section 1115 of the tax law relating to tangible personal property purchased by internet data centers; and to repeal subdivision (y) of section 1115 of the tax law relating to services performed on personal property purchased by internet data centers
AI Summary
This bill repeals existing provisions of New York State tax law that provided exemptions for sales and use taxes on certain items purchased by internet data centers. Specifically, it removes exemptions for tangible personal property, which refers to physical goods, bought by these data centers, and also repeals exemptions for services performed on that personal property. This means that going forward, internet data centers will likely be subject to sales and use taxes on these purchases and services, whereas previously they were not.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
referred to ways and means (on 02/12/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.nysenate.gov/legislation/bills/2025/A10216 |
| BillText | https://assembly.state.ny.us/leg/?default_fld=&bn=A10216&term=2025&Summary=Y&Actions=Y&Text=Y&Committee%26nbspVotes=Y&Floor%26nbspVotes=Y#A10216 |
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