Exempts site safety manager services, site safety coordinator services and concrete safety manager services from the sales and compensating use tax.
Summary
This bill amends the Tax Law to exempt certain New York City construction safety-related services from state and local sales and compensating use tax. Specifically, it removes tax liability for site safety manager services, site safety coordinator services, and concrete safety manager services when performed by properly certified or licensed individuals under New York City building and administrative code provisions. The bill also makes the exemption retroactive to January 1, 2015.
In addition to prospectively exempting these services, the bill directs that any sales or use tax already assessed or collected on these services be refunded or credited to the taxpayer. If tax was assessed but not yet paid, pending proceedings and collection actions must stop and be treated as void. The measure also provides that refunds or credits may include interest and penalties, treating the tax as though it had never been authorized for these services.
Impact
The bill would amend sections 1105, 1115, and 1119 of the Tax Law to carve out a specific exemption for site safety manager, site safety coordinator, and concrete safety manager services, and to authorize refunds or credits for taxes previously paid on those services. It would affect both state and local sales and compensating use tax administration, including the handling of assessments, collections, and refund claims, and would apply retroactively to transactions dating back to January 1, 2015.
Sentiment
Based on the bill text and the absence of recorded committee debate or votes, the available context suggests the measure is straightforward and technical in nature, aimed at correcting or clarifying tax treatment for a narrow class of professional services. There is no recorded opposition or support in the provided materials, but the retroactive refund provision indicates the sponsor likely views the tax as having been improperly applied to these services.
Contention
The main point of potential contention is the retroactive nature of the exemption and refund mandate, which could require the state and localities to repay previously collected revenue and unwind pending tax proceedings. Another possible issue is whether these construction safety services should be treated as taxable services under existing law or excluded because they are tied to regulated professional duties under New York City building rules. No specific opposing or supporting stakeholders are identified in the provided record.
Enacts "Ella's law"; requires care managers employed by or under contract with a care coordination organization to provide care management services to an individual unless such care manager has completed all training requirements.