BILL NUMBER: S2607
SPONSOR: ADDABBO
 
TITLE OF BILL:
An act to amend the tax law, in relation to exempting certain veterans
service organizations from taxes on the sales of beer, wine and soda
 
PURPOSE:
To provide for the exemption of sales tax on beer, wine and soda for
veterans' service organizations such as American Legions and VFW posts.
 
SUMMARY OF PROVISIONS:
Amends Subdivision A of section 1115 of the tax law by adding a new
paragraph 1-a to exempt veterans service organizations chartered by the
United States congress pursuant to 38 use 6902 from paying or charging
sales taxes on beer, wine and soda.
 
JUSTIFICATION:
Veteran's organizations such as American Legions and VFW posts provide a
variety of much needed services to our veterans. They serve as a
resource for various non-profit and government services as well as a
brotherhood and support system for veterans in their communities. These
organizations who provide this invaluable service often operate on
shoestring budgets. Veterans are our heroes who have sacrificed their
lives to defend our freedom and our liberty. Exempting these organiza-
tions from sales taxes on beverages is a concrete way to thank them for
their service by alleviating the financial hardship of paying these
sales taxes.
 
LEGISLATIVE HISTORY:
2020: S.3098 - Referred to Senate Veterans, Homeland Security and Mili-
tary Affairs Committee.
2021: S.377 - Reported to Senate Finance Committee.
2022: S.377A - Amended and Recommitted to Senate Veterans, Homeland
Security and Military Affairs Committee.
2023: Referred to Senate Veterans, Homeland Security and Military
Affairs Committee.
2024: Referred to Senate Veterans, Homeland Security and Military
Affairs Committee.
 
FISCAL IMPLICATIONS:
None.
 
LOCAL FISCAL IMPLICATIONS:
None.
 
EFFECTIVE DATE:
This act shall take effect immediately.

Statutes affected:
S2607: 1115 tax law