Bill Text: NY A06216 | 2019-2020 | General Assembly | Introduced


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 2-0)

Status: (Introduced - Dead) 2020-07-17 - held for consideration in ways and means [A06216 Detail]

Download: New_York-2019-A06216-Introduced.html


                STATE OF NEW YORK
        ________________________________________________________________________
                                          6216
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                      March 4, 2019
                                       ___________
        Introduced by M. of A. DiPIETRO -- read once and referred to the Commit-
          tee on Ways and Means
        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
    22  provided for in subparagraph (xii) of paragraph three of subdivision (c)
    23  of section eleven hundred five of this part shall not apply.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD02859-01-9

        A. 6216                             2
     1    § 4. Subdivision (a) of section 1109 of the tax  law,  as  amended  by
     2  section  1  of  part BB of chapter 61 of the laws of 2005, is amended to
     3  read as follows:
     4    (a)  General.  In  addition  to  the  taxes imposed by sections eleven
     5  hundred five and eleven hundred ten of this  [article]  part,  there  is
     6  hereby  imposed within the territorial limits of the metropolitan commu-
     7  ter transportation district created and established pursuant to  section
     8  twelve  hundred sixty-two of the public authorities law, and there shall
     9  be paid, additional taxes, at the rate of three-eighths of one  percent,
    10  which shall be identical to the taxes imposed by sections eleven hundred
    11  five  and  eleven  hundred  ten of this [article] part, except that with
    12  respect to the tax imposed by this section the exemption provided for in
    13  paragraph forty-five  of  subdivision  (a)  of  section  eleven  hundred
    14  fifteen  of  this article and the exception provided for in subparagraph
    15  (xii) of paragraph three of subdivision (c) of  section  eleven  hundred
    16  five  of  this  part shall not apply.  Such sections eleven hundred five
    17  and eleven hundred ten of this part and the other sections of this arti-
    18  cle, including the definition and the other exemption provisions,  shall
    19  apply  for  purposes  of  the  taxes imposed by this section in the same
    20  manner and with the same force and effect as if the  language  of  those
    21  sections  had  been  incorporated  in  full  into  this  section and had
    22  expressly referred to the taxes imposed by this section.
    23    § 5. Subdivision (a) of section 1115 of the  tax  law  is  amended  by
    24  adding a new paragraph 45 to read as follows:
    25    (45)  Trucks,  as  such  term is defined in section one hundred fifty-
    26  eight of the vehicle and traffic law, whether purchased or  leased,  and
    27  property  installed on such vehicles for their equipping, maintenance or
    28  repair, provided such vehicles have a gross vehicle weight which exceeds
    29  thirty-three thousand pounds.
    30    § 6. The opening paragraph  of  paragraph  1  of  subdivision  (a)  of
    31  section 1210 of the tax law, as amended by section 2 of part WW of chap-
    32  ter 60 of the laws of 2016, is amended to read as follows:
    33    Either,  all  of  the  taxes described in article twenty-eight of this
    34  chapter, at the same uniform rate, as to which taxes all  provisions  of
    35  the  local  laws, ordinances or resolutions imposing such taxes shall be
    36  identical, except as to rate and except as otherwise provided, with  the
    37  corresponding  provisions  in  such  article twenty-eight, including the
    38  definition and exemption provisions of such  article,  except  that  the
    39  exemption provided in paragraph forty-five of subdivision (a) of section
    40  eleven hundred fifteen of this chapter and the exception provided for in
    41  subparagraph  (xii)  of  paragraph  three  of subdivision (c) of section
    42  eleven hundred five of this chapter shall  not  apply,  so  far  as  the
    43  provisions  of  such  article twenty-eight can be made applicable to the
    44  taxes imposed by such city or  county  and  with  such  limitations  and
    45  special  provisions  as are set forth in this article. The taxes author-
    46  ized under this subdivision may not be  imposed  by  a  city  or  county
    47  unless  the  local law, ordinance or resolution imposes such taxes so as
    48  to include all portions and all types of  receipts,  charges  or  rents,
    49  subject  to  state  tax  under  sections  eleven hundred five and eleven
    50  hundred ten of this chapter, except as otherwise provided.
    51    § 7. This act shall take effect December 1,  2020;  provided  however,
    52  that  the  exemption  and exception provided for in sections one through
    53  six of this act shall apply to retail sales  or  uses  occurring  on  or
    54  after December 1, 2020.
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