Bill Text: NY A07383 | 2019-2020 | General Assembly | Introduced

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Bill Title: Exempts the service of inflating tires and other inflatable personal property from sales and use taxes.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2020-01-08 - referred to ways and means [A07383 Detail]

Download: New_York-2019-A07383-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________
                                          7383
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                     April 29, 2019
                                       ___________
        Introduced by M. of A. THIELE -- read once and referred to the Committee
          on Ways and Means
        AN ACT to amend the tax law, in relation to exempting coin-operated tire
          inflation equipment from sales and use taxes
          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 (t) of section 1115 of  the  tax
     2  law  is renumbered paragraph 4 and a new paragraph 3 is added to read as
     3  follows:
     4    (3) Receipts from every sale, except for resale,  of  the  service  of
     5  inflating  of  tires and other inflatable tangible personal property and
     6  consideration given or contracted to be given for  such  service,  where
     7  the  purchaser  or  user of the service inflates the tires or other such
     8  tangible personal property at the facility where the air stand  or  tire
     9  inflation  equipment  is  located, by means exclusively of coin-operated
    10  equipment and neither the vendor operating the facility nor any employee
    11  of the vendor assists the purchaser in  inflating  the  tires  or  other
    12  property,  shall be exempt from tax under this article, to the extent of
    13  the amount of money or value, in money,  of  tokens  deposited  in  such
    14  coin-operated equipment by the purchaser of the service.
    15    §  2.  This  act  shall  take effect on the first day of the sales tax
    16  quarterly period, as described in subdivision (b) of section 1136 of the
    17  tax law, next commencing at least sixty days after this act  shall  have
    18  become  a law and shall apply to services rendered on or after such date
    19  in accordance with the applicable transitional  provisions  in  sections
    20  1106  and  1217 of the tax law; provided, further, that the commissioner
    21  of taxation and finance shall be authorized on and after the  date  this
    22  act  shall have become a law to adopt and amend any rules or regulations
    23  and issue any procedure, forms or instructions  necessary  to  implement
    24  this act on its effective date.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD06023-01-9