N.Y. Tax Law 1150 – Special fee on paging devices
§ 1150. Special fee on paging devices. (a) For purposes of this section the following definitions shall apply:
Terms Used In N.Y. Tax Law 1150
- Article: means a prose composition, including commentaries, reviews, editorials, op-eds, letters to the editor, and reader comments on articles. See N.Y. Tax Law 1101
- person: includes an individual, partnership, limited liability company, society, association, joint stock company, corporation, estate, receiver, trustee, assignee, referee, and any other person acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, and any combination of the foregoing. See N.Y. Tax Law 1101
- vendor: includes :
(A) A person making sales of tangible personal property or services, the receipts from which are taxed by this article;
(B) A person maintaining a place of business in the state and making sales, whether at such place of business or elsewhere, to persons within the state of tangible personal property or services, the use of which is taxed by this article;
(C) A person who solicits business either:
(I) by employees, independent contractors, agents or other representatives; or
(II) by distribution of catalogs or other advertising matter, without regard to whether such distribution is the result of regular or systematic solicitation, if such person has some additional connection with the state which satisfies the nexus requirement of the United States constitution; and by reason thereof makes sales to persons within the state of tangible personal property or services, the use of which is taxed by this article;
(D) A person who makes sales of tangible personal property or services, the use of which is taxed by this article, and who regularly or systematically delivers such property or services in this state by means other than the United States mail or common carrier;
(E) A person who regularly or systematically solicits business in this state by the distribution, without regard to the location from which such distribution originated, of catalogs, advertising flyers or letters, or by any other means of solicitation of business, to persons in this state and by reason thereof makes sales to persons within the state of tangible personal property, the use of which is taxed by this article, if such solicitation satisfies the nexus requirement of the United States constitution;
(F) A person making sales of tangible personal property, the use of which is taxed by this article, where such person retains an ownership interest in such property and where such property is brought into this state by the person to whom such property is sold and the person to whom such property is sold becomes or is a resident or uses such property in any manner in carrying on in this state any employment, trade, business or profession;
(G) Any other person making sales to persons within the state of tangible personal property or services, the use of which is taxed by this article, who may be authorized by the commissioner of taxation and finance to collect such tax by part IV of this article;
(H) The state of New York, any of its agencies, instrumentalities, public corporations (including a public corporation created pursuant to agreement or compact with another state or Canada) or political subdivisions when such entity sells services or property of a kind ordinarily sold by private persons; and
(I) A seller of tangible personal property or services, the use of which is taxed by this article if either (I) an affiliated person that is a vendor as otherwise defined in this paragraph uses in the state trademarks, service marks, or trade names that are the same as those the seller uses; or (II) an affiliated person engages in activities in the state that inure to the benefit of the seller, in its development or maintenance of a market for its goods or services in the state, to the extent that those activities of the affiliate are sufficient to satisfy the nexus requirement of the United States constitution. See N.Y. Tax Law 1101
(1) "Paging service." The providing of a system for transmitting signals to a paging device.
(2) "Paging device." A mobile or portable receiver designed principally to receive transmissions intended to summon or alert the user of the device.
(b) Imposition. (1) There is hereby imposed and there shall be paid a fee on each paging device used or authorized for use in conjunction with a paging service, where such service is provided for consideration. The amount of the fee shall be one dollar for each such paging device for each month, or portion thereof, during which such device is so used or authorized for use.
(2) (A) Collection and payment. Such fee shall be collected by the vendor of the paging service from the purchaser of the paging service.
(B) Where the fee imposed under paragraph one of this subdivision is not required to be collected by the vendor under subparagraph (A) of this paragraph, the purchaser of such service shall remit such fee directly to the commissioner of taxation and finance.
(3) Returns with payment. (A) Every person required to collect the fee under subparagraph (A) of paragraph two of this subdivision shall file a return and pay the fee required to be collected to the commissioner of taxation and finance on or before the twentieth day after the close of the quarterly period in which the paging device was used or authorized for use, as such period is described in paragraph (b) of section eleven hundred thirty-six of this article.
(B) A purchaser subject to subparagraph (B) of paragraph two of this subdivision shall file a return and pay the fee required to be paid within twenty days after the close of such quarterly period in which a paging device subject to the fee was used or authorized for use.
(4) Notwithstanding any provision of this article to the contrary, a person described in paragraph one, two or three of subdivision (a) of section eleven hundred sixteen of this article, and any voluntary fire or ambulance company exempt from the taxes imposed under this article pursuant to paragraph four of subdivision (a) of such section, shall not be subject to the fee imposed by this section.
(c) The fee imposed by this section shall be administered and collected in a like manner as the taxes imposed under this article, and the definitions and the provisions applicable to the administration, collection, determination, enforcement, and disposition of the taxes imposed by this article shall apply to the fee imposed by this section insofar as such provisions can be made applicable to such fee with the limitations set forth herein and such modifications as may be necessary in order to adapt such provisions to the fee so imposed. Such provisions shall apply with the same force and effect as if the language of such provisions had been set forth in full in this section and had expressly referred to the fee imposed by this section except to the extent that any of such provisions is either inconsistent with or is not relevant to this section. Provided, however, any reference in this article to the term "tax" shall be read as "fee" and the exemption provisions in part three of this article shall not apply except as provided in paragraph four of subdivision (b) of this section. Every person required to collect or pay the fee provided for in this section shall keep such records as may be required by the commissioner.