Bill Text: NY S00824 | 2019-2020 | General Assembly | Introduced


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

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2020-01-08 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S00824 Detail]

Download: New_York-2019-S00824-Introduced.html


                STATE OF NEW YORK
        ________________________________________________________________________
                                           824
                               2019-2020 Regular Sessions
                    IN SENATE
                                     January 9, 2019
                                       ___________
        Introduced  by  Sen.  BOYLE  -- read twice and ordered printed, and when
          printed to be committed to the Committee on Investigations and Govern-
          ment Operations
        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
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