S 2199: Provides an exemption for tangible personal property and services sold by a cemetery.

  
  STATE OF NEW YORK ________________________________________________________________________ 2199 2025-2026 Regular Sessions  IN SENATE January 15, 2025 ___________ Introduced by Sens. COMRIE, STAVISKY -- read twice and ordered printed, and when printed to be committed to the Committee on Budget and Reven- ue AN ACT to amend the tax law, in relation to providing an exemption for tangible personal property and services sold by a cemetery The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Declaration of policy. The people of this state have a 2 vital interest in the maintenance and preservation of cemetery corpo- 3 rations to prevent them from becoming a burden upon local governments 4 and the community. The preservation of cemetery funds is vital to the 5 long-term maintenance and preservation of these burial grounds to 6 prevent abandonment and dilapidation. In order to preserve this order, 7 and the uniqueness of cemetery corporations, clarifications of cemetery 8 sales tax collections are necessary. 9 § 2. Subdivision (a) of section 1115 of the tax law is amended by 10 adding a new paragraph 7-a to read as follows: 11 (7-a) Tangible personal property and services with charges and rates 12 that have been submitted and approved by the state cemetery board and 13 that are sold by a cemetery for the exclusive use on the grounds and in 14 the buildings of the cemetery corporation including but not limited to 15 the additional services provided by a cemetery as defined in paragraph 16 (b) of section fifteen hundred nine of the not-for-profit corporation 17 law and for the maintenance and preservation of lots, plots and parts 18 thereof. 19 § 3. Subdivision (a) of section 1116 of the tax law is amended by 20 adding a new paragraph 10 to read as follows: 21 (10) A cemetery corporation, as defined in paragraph (a) of section 22 fifteen hundred two of the not-for-profit corporation law, including but 23 not limited to those cemeteries regulated by the religious corporations 24 law where it is the purchaser, user, or consumer, or where it is the 25 vendor of services or property exclusively to be used on the grounds or 26 buildings of the corporation. 27 § 4. This act shall take effect immediately. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD04912-01-5