Exempts site safety manager, site safety coordinator, and concrete safety manager services from sales and compensating use tax.

New York Assembly Bill A08616 amends the tax law to exempt site safety manager services, site safety coordinator services, and concrete safety manager services from the sales and compensating use tax. This exemption applies to services performed by individuals who have been issued a certificate to carry out these duties. The bill also mandates refunds or credits for any taxes paid on these services, including interest and penalties, if the tax was assessed incorrectly or unlawfully. The changes are effective immediately and retroactively apply from January 1, 2015.

Exempts site safety manager, site safety coordinator, and concrete safety manager services from sales and compensating use tax.

New York Assembly Bill A08616 amends the tax law to exempt site safety manager services, site safety coordinator services, and concrete safety manager services from the sales and compensating use tax. This exemption applies to services performed by individuals who have been issued a certificate to carry out these duties. The bill also mandates refunds or credits for any taxes paid on these services, including interest and penalties, if the tax was assessed incorrectly or unlawfully. The changes are effective immediately and retroactively apply from January 1, 2015.