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

This bill exempts certain safety services provided by NYC-certified professionals from New York State sales and compensating use tax. It directly affects site safety managers, site safety coordinators, and concrete safety managers who are certified under New York City Administrative Code (Articles 402/403) or licensed under NYC Building Code (Section 3310.9). The key provision removes tax liability for these services performed after January 1, 2015, and requires refunds or credits for taxes paid prior to this date. The law also clarifies that no tax should have been collected on these services, including any associated interest or penalties.