A 8616: Exempts site safety manager services, site safety coordinator services and concrete safety manager services from the sales and compensating use tax.

  
  STATE OF NEW YORK ________________________________________________________________________ 8616 2025-2026 Regular Sessions  IN ASSEMBLY May 22, 2025 ___________ Introduced by M. of A. CUNNINGHAM -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to exempting site safety manag- er services, site safety coordinator services and concrete safety manager services from the sales and compensating use tax The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. The opening paragraph of paragraph 8 of subdivision (c) of 2 section 1105 of the tax law is designated subparagraph (i) and a new 3 subparagraph (ii) is added to read as follows: 4 (ii) Notwithstanding any other provision of subparagraph (i) of this 5 paragraph, the authority to assess and collect the tax authorized by 6 such subparagraph and pursuant to the authority of article twenty-nine 7 of this chapter shall not apply to site safety manager services, site 8 safety coordinator services, or concrete safety manager services 9 performed by a site safety manager, site safety coordinator, or concrete 10 safety manager in carrying out their duties on and after January first, 11 two thousand fifteen where they have been issued a certificate to 12 perform such services pursuant to article four hundred two or four 13 hundred three of the administrative code of the city of New York or 14 registered and licensed pursuant to section 3310.9 of the New York city 15 building code as contained in section 28-701.2 of the administrative 16 code of the city of New York. Any such tax which has been assessed, 17 whether collected or not, for site safety manager services, site safety 18 coordinator services or concrete safety manager services, shall either 19 be refunded or credited to the person who paid the tax pursuant to the 20 authority contained in subdivision (g) of section eleven hundred nine- 21 teen of this article. Where the tax has been assessed, but not yet 22 paid, all pending proceedings shall cease and shall be deemed null and 23 void and all collection procedures initiated shall also cease, as the 24 case may be. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD11994-01-5 
 A. 8616 2 1 § 2. Subdivision (a) of section 1115 of the tax law is amended by 2 adding a new paragraph 3-c to read as follows: 3 (3-c) Services provided by a site safety manager or site safety coor- 4 dinator pursuant to chapter four hundred two or four hundred three of 5 the administrative code of the city of New York in carrying out their 6 duties or services provided by a concrete safety manager pursuant to 7 section 3310.9 of the New York city building code as contained in 8 section 28-701.2 of the administrative code of the city of New York. 9 § 3. Section 1119 of the tax law is amended by adding a new subdivi- 10 sion (g) to read as follows: 11 (g) A refund or credit, as the case may be, shall be allowed for a 12 sales or compensating use tax paid to the state or a locality for site 13 safety manager services, site safety coordinator services or concrete 14 safety manager services performed by an entity pursuant to any other 15 provision of this article. Such refund or credit shall be allowed as if 16 the tax on such services had never been authorized and as if any 17 provision of this chapter interpreted to authorize the collection of 18 such tax had not been enacted. Such refund or credit shall include any 19 interest and/or penalties imposed upon a taxpayer who had not paid such 20 tax as if such tax had been incorrectly or unlawfully assessed. 21 § 4. This act shall take effect immediately and shall be deemed to 22 have been in full force and effect on and after January 1, 2015.