Bill Text: NY A05051 | 2017-2018 | General Assembly | Amended
Bill Title: Exempts services rendered with respect to the maintenance and repair of trucks having a gross weight exceeding 33,000 pounds from the state portion of the sales and compensating use tax.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2018-06-14 - held for consideration in ways and means [A05051 Detail]
Download: New_York-2017-A05051-Amended.html
STATE OF NEW YORK ________________________________________________________________________ 5051--A 2017-2018 Regular Sessions IN ASSEMBLY February 6, 2017 ___________ Introduced by M. of A. DiPIETRO -- read once and referred to the Commit- tee on Ways and Means -- recommitted to the Committee on Ways and Means in accordance with Assembly Rule 3, sec. 2 -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT to amend the tax law, in relation to sales and use tax exemption for services rendered with respect to the maintenance and repair of trucks having a gross weight exceeding 33,000 pounds The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Paragraph 3 of subdivision (c) of section 1105 of the tax 2 law is amended by adding a new subparagraph (xii) to read as follows: 3 (xii) such services rendered with respect to the maintenance and 4 repair of trucks and property used by or purchased for such trucks, as 5 such trucks and property are specified in paragraph forty-five of subdi- 6 vision (a) of section eleven hundred fifteen of this article. 7 § 2. Clause 1 of subdivision (b) of section 1107 of the tax law, as 8 amended by chapter 472 of the laws of 2000, is amended to read as 9 follows: 10 (1) The exemptions provided for in paragraph forty-five of subdivision 11 (a) and subdivision (c) of section eleven hundred fifteen of this arti- 12 cle and the exception provided for in subparagraph (xii) of paragraph 13 three of subdivision (c) of section eleven hundred five of this part 14 shall not apply to fuel, gas, electricity, refrigeration and steam, and 15 gas, electric, refrigeration and steam service of whatever nature for 16 use or consumption directly and exclusively in the production of gas, 17 electricity, refrigeration or steam. 18 § 3. Subdivision (b) of section 1108 of the tax law is amended by 19 adding a new paragraph 6 to read as follows: 20 (6) The exemption provided for in paragraph forty-five of subdivision 21 (a) of section eleven hundred fifteen of this article and the exception EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD05862-03-8A. 5051--A 2 1 provided for in subparagraph (xii) of paragraph three of subdivision (c) 2 of section eleven hundred five of this part shall not apply. 3 § 4. Subdivision (a) of section 1109 of the tax law, as amended by 4 section 1 of part BB of chapter 61 of the laws of 2005, is amended to 5 read as follows: 6 (a) General. In addition to the taxes imposed by sections eleven 7 hundred five and eleven hundred ten of this [article] part, there is 8 hereby imposed within the territorial limits of the metropolitan commu- 9 ter transportation district created and established pursuant to section 10 twelve hundred sixty-two of the public authorities law, and there shall 11 be paid, additional taxes, at the rate of three-eighths of one percent, 12 which shall be identical to the taxes imposed by sections eleven hundred 13 five and eleven hundred ten of this [article] part, except that with 14 respect to the tax imposed by this section the exemption provided for in 15 paragraph forty-five of subdivision (a) of section eleven hundred 16 fifteen of this article and the exception provided for in subparagraph 17 (xii) of paragraph three of subdivision (c) of section eleven hundred 18 five of this part shall not apply. Such sections eleven hundred five 19 and eleven hundred ten of this part and the other sections of this arti- 20 cle, including the definition and the other exemption provisions, shall 21 apply for purposes of the taxes imposed by this section in the same 22 manner and with the same force and effect as if the language of those 23 sections had been incorporated in full into this section and had 24 expressly referred to the taxes imposed by this section. 25 § 5. Subdivision (a) of section 1115 of the tax law is amended by 26 adding a new paragraph 45 to read as follows: 27 (45) Trucks, as such term is defined in section one hundred fifty- 28 eight of the vehicle and traffic law, whether purchased or leased, and 29 property installed on such vehicles for their equipping, maintenance or 30 repair, provided such vehicles have a gross vehicle weight which exceeds 31 thirty-three thousand pounds. 32 § 6. The opening paragraph of paragraph 1 of subdivision (a) of 33 section 1210 of the tax law, as amended by section 2 of part WW of chap- 34 ter 60 of the laws of 2016, is amended to read as follows: 35 Either, all of the taxes described in article twenty-eight of this 36 chapter, at the same uniform rate, as to which taxes all provisions of 37 the local laws, ordinances or resolutions imposing such taxes shall be 38 identical, except as to rate and except as otherwise provided, with the 39 corresponding provisions in such article twenty-eight, including the 40 definition and exemption provisions of such article, except that the 41 exemption provided in paragraph forty-five of subdivision (a) of section 42 eleven hundred fifteen of this chapter and the exception provided for in 43 subparagraph (xii) of paragraph three of subdivision (c) of section 44 eleven hundred five of this chapter shall not apply, so far as the 45 provisions of such article twenty-eight can be made applicable to the 46 taxes imposed by such city or county and with such limitations and 47 special provisions as are set forth in this article. The taxes author- 48 ized under this subdivision may not be imposed by a city or county 49 unless the local law, ordinance or resolution imposes such taxes so as 50 to include all portions and all types of receipts, charges or rents, 51 subject to state tax under sections eleven hundred five and eleven 52 hundred ten of this chapter, except as otherwise provided. 53 § 7. This act shall take effect December 1, 2019; provided however, 54 that the exemption and exception provided for in sections one through 55 six of this act shall apply to retail sales or uses occurring on or 56 after December 1, 2019.