Bill Text: NY A05597 | 2019-2020 | General Assembly | Introduced


Bill Title: Exempts from sales and use taxes certain motor vehicles, parts and services therefor and railroad rolling stock, parts and services therefor.

Spectrum: Partisan Bill (Republican 5-0)

Status: (Introduced) 2019-02-13 - referred to ways and means [A05597 Detail]

Download: New_York-2019-A05597-Introduced.html


                STATE OF NEW YORK
        ________________________________________________________________________
                                          5597
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                    February 13, 2019
                                       ___________
        Introduced  by  M.  of  A.  MANKTELOW  -- Multi-Sponsored by -- M. of A.
          HAWLEY, McDONOUGH, STEC -- read once and referred to the Committee  on
          Ways and Means
        AN  ACT  to  amend  the  tax law, in relation to exempting certain motor
          vehicles, parts and services  therefor  and  railroad  rolling  stock,
          parts  and services therefor from the sales and use tax imposed by the
          state
          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 two new subparagraphs (xii) and (xiii) to  read
     3  as follows:
     4    (xii)  services rendered with respect to the maintenance and repair of
     5  railroad and rolling stock, parts thereof and the structural  components
     6  of  the railroad as defined in paragraph forty-six of subdivision (a) of
     7  section eleven hundred fifteen of this article.
     8    (xiii) services rendered with respect to the maintenance and repair of
     9  motor vehicles and the parts thereof as defined in paragraph  forty-five
    10  of subdivision (a) of section eleven hundred fifteen of this article.
    11    §  2.  Clause  1 of subdivision (b) of section 1107 of the tax law, as
    12  amended by chapter 472 of the laws  of  2000,  is  amended  to  read  as
    13  follows:
    14    (1) The exemptions provided for in paragraphs forty-five and forty-six
    15  of subdivision (a) and subdivision (c) of section eleven hundred fifteen
    16  of  this  article and the exceptions provided for in subparagraphs (xii)
    17  and (xiii) of paragraph three  of  subdivision  (c)  of  section  eleven
    18  hundred  five  of  this  part shall not apply to fuel, gas, electricity,
    19  refrigeration and steam, and  gas,  electric,  refrigeration  and  steam
    20  service  of  whatever  nature for use or consumption directly and exclu-
    21  sively in the production of gas, electricity, refrigeration or steam.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD08938-01-9

        A. 5597                             2
     1    § 3. Subdivision (b) of section 1108 of the  tax  law  is  amended  by
     2  adding a new paragraph 6 to read as follows:
     3    (6) The exemptions provided for in paragraphs forty-five and forty-six
     4  of subdivision (a) of section eleven hundred fifteen of this article and
     5  the  exceptions  provided for in subparagraphs (xii) and (xiii) of para-
     6  graph three of subdivision (c) of section eleven hundred  five  of  this
     7  part shall not apply.
     8    §  4.  Subdivision  (a)  of section 1109 of the tax law, as amended by
     9  section 1 of part BB of chapter 61 of the laws of 2005,  is  amended  to
    10  read as follows:
    11    (a)  General.  In  addition  to  the  taxes imposed by sections eleven
    12  hundred five and eleven hundred ten of this  [article]  part,  there  is
    13  hereby  imposed within the territorial limits of the metropolitan commu-
    14  ter transportation district created and established pursuant to  section
    15  twelve  hundred sixty-two of the public authorities law, and there shall
    16  be paid, additional taxes, at the rate of three-eighths of one  percent,
    17  which shall be identical to the taxes imposed by sections eleven hundred
    18  five  and  eleven  hundred  ten of this [article] part, except that with
    19  respect to the tax imposed by this section the exemptions  provided  for
    20  in  paragraphs  forty-five  and  forty-six of subdivision (a) of section
    21  eleven hundred fifteen of this article and the exceptions  provided  for
    22  in  subparagraphs (xii) and (xiii) of paragraph three of subdivision (c)
    23  of section eleven hundred five  of  this  part  shall  not  apply.  Such
    24  sections  eleven  hundred  five  and  eleven  hundred  ten and the other
    25  sections of  this  article,  including  the  definition  and  the  other
    26  exemption  provisions,  shall apply for purposes of the taxes imposed by
    27  this section in the same manner and with the same force and effect as if
    28  the language of those sections had been incorporated in full  into  this
    29  section and had expressly referred to the taxes imposed by this section.
    30    §  5.  Subdivision  (a)  of  section 1115 of the tax law is amended by
    31  adding two new paragraphs 45 and 46 to read as follows:
    32    (45) Motor vehicles as defined in  subdivision  two  of  section  five
    33  hundred one of this chapter whether purchased or leased and parts there-
    34  of  and  the  services  rendered with respect to the maintenance of such
    35  motor vehicles and parts.
    36    (46) Railroad rolling stock whether purchased or leased by a  railroad
    37  which  is  engaged  in intrastate or interstate commerce, parts thereof,
    38  structural components relating to the right  of  way  of  the  railroad,
    39  services  rendered  with  respect  to  the maintenance of such vehicles,
    40  parts and structural components. The term "structural components"  shall
    41  include  but  is not limited to rail, bridges, crossing arms and traffic
    42  signals.
    43    § 6. The opening paragraph  of  paragraph  1  of  subdivision  (a)  of
    44  section 1210 of the tax law, as amended by section 2 of part WW of chap-
    45  ter 60 of the laws of 2016, is amended to read as follows:
    46    Either,  all  of  the  taxes described in article twenty-eight of this
    47  chapter, at the same uniform rate, as to which taxes all  provisions  of
    48  the  local  laws, ordinances or resolutions imposing such taxes shall be
    49  identical, except as to rate and except as otherwise provided, with  the
    50  corresponding  provisions  in  such  article twenty-eight, including the
    51  definition  and  exemption  provisions  of  such  article,  except   the
    52  exemptions provided for in paragraphs forty-five and forty-six of subdi-
    53  vision  (a)  of  section  eleven hundred fifteen of this chapter and the
    54  exceptions provided for in subparagraphs (xii) and (xiii)  of  paragraph
    55  three  of subdivision (c) of section eleven hundred five of this chapter
    56  shall not apply so far as the provisions of  such  article  twenty-eight

        A. 5597                             3
     1  can  be  made applicable to the taxes imposed by such city or county and
     2  with such limitations and special provisions as are set  forth  in  this
     3  article.  The taxes authorized under this subdivision may not be imposed
     4  by  a  city  or  county  unless  the  local law, ordinance or resolution
     5  imposes such taxes so as to  include  all  portions  and  all  types  of
     6  receipts,  charges  or rents, subject to state tax under sections eleven
     7  hundred five and eleven hundred ten of this chapter, except as otherwise
     8  provided.
     9    § 7. This act shall take effect December 1, 2019;  provided,  however,
    10  that  the exemptions and exceptions provided for in sections one through
    11  six of this act shall apply to retail sales or  uses  occurring  on  and
    12  after January 1, 2020.
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