Provides an exemption for tangible personal property and services sold by a cemetery

Latest action Jan 7, 2026

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

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Where it stands

Out of committee and scheduled for a vote by the full chamber.

Introduced
In committee
Up for a vote
Passed one chamber
Passed
Enacted

New York State Senate

Amends the Tax Law.

Committee

Budget And Revenue · New York State Senate

Purpose, from the sponsor's memo

Section 1- declaration of policy. Section 2 - amends subdivision (a) of section 1115 of the Tax Law to add a new paragraph (7-a) to exclude from sales tax tangible personal property and services sold by a cemetery with rates already approved by the State Cemetery Board for exclusive use on the grounds and in the buildings of the cemetery corporation including, but not limited to, the additional services provided by a cemetery as defined in paragraph (b) of section 1509 of the Not For Profit Corporation Law and for the maintenance and preservation of lots, plots and parts thereof. Section 3 - amends subdivision (a) of section 116 of the Tax Law by adding a new paragraph (10) to add as Organiza- tions exempt from sales tax cemetery corporations as defined in para- graph (a) of section 1502 of the Not For Profit Law, including, but not limited to, cemeteries regulated by the Religious Corporations Law, where it is the purchaser, user or consumer, or where it is the vendor of services or property exclusively to be used on the grounds or build- ings of the corporation. Section 4 - Effective date.

Filed with the bill. Read it on nysenate.gov (opens in a new tab)

Recorded votes

Vote: Committee vote · Budget And Revenue
Senate Budget And RevenueMay 28, 2025Result: passed
(6) (1) (0) (0)

Cosponsors

Toby Ann Stavisky

Democratic1

Toby Ann Stavisky

See the full list on nysenate.gov

The sponsor's argument

Why Leroy Comrie says this is needed

Cemeteries in New York are not-for-profit entities. Regulated cemeteries in the state become the responsibility of local governments should they become insolvent or face serious financial distress. Recently the Department of Taxation and Finance has conducted audits and has determined based upon its interpretation of current stat- ues that sales of certain goods and services by cemeteries for use with- in the cemeteries are subject to sales taxes, even though cemeteries have not regularly, if ever, been collecting such sales tax. The reviews for such sales have gone back years to determine sales tax liability. The Department has also unofficially opined that certain cemetery services may also be taxable even though those services only relate to the care of cemetery property. The cemeteries, not believing that sales tax was due on such sales, have not been collecting sales taxes from purchasers, and find themselves with unexpected liabilities with no reasonable way to pay them. It is well recognized that many cemeteries across the state are facing financial difficulties. Underfunded endow- ment funds, coupled with low rates of return because of continuing low interest rates, have meant that cemeteries are struggling and the failed cemetery operations must be assumed by the localities where they are located. Unexpected imposition of sales taxes coupled with high penal- ties and interest will jeopardize the fiscal wellbeing of additional cemeteries. Such costs then become a continuing burden and unfunded mandate on local taxpayers. This bill clarifies what New York's not-for- profit cemeteries generally understood to be the law.

This is the sponsor's own case for the bill, quoted from their memorandum. It is not Agora's description of what the bill does.

Full history

Jan 7, 2026
Referred to committee
REFERRED TO BUDGET AND REVENUE
NY Senate
May 28, 2025
Reported out of committee
REPORTED AND COMMITTED TO FINANCE
NY Senate
Jan 15, 2025
Referred to committee
REFERRED TO BUDGET AND REVENUE
NY Senate

About this record

Summary: The summary comes from NY Open Legislation, the New York State Senate's public record. For more, see How we handle summaries.
Cosponsors: The list shows the cosponsors who are on Agora, A to Z. The official record may list more.
Party colors: Parties are shown in the same neutral colors.
Source: From NY Open Legislation, the NY Senate and Assembly, and official rosters. This record was last updated Oct 31, 2026. About our data

Read the record

Read on NY Senate (opens in a new tab) The official record on nysenate.gov.

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