Bill Text: NY S01331 | 2019-2020 | General Assembly | Introduced

New York Senate Bill 1331 (Prior Session Legislation)

Introduced

Bill Title: Creates a sales and use tax exemption for school buses and related items.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2020-01-08 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S01331 Detail]

Download: New_York-2019-S01331-Introduced.html



                STATE OF NEW YORK
        ________________________________________________________________________
                                          1331
                               2019-2020 Regular Sessions
                    IN SENATE
                                    January 14, 2019
                                       ___________
        Introduced  by Sen. GALLIVAN -- 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  a  sales  and  use  tax
          exemption for school buses and related items
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
     1    Section 1. Subdivision (a) of section 1115 of the tax law  is  amended
     2  by adding a new paragraph 45 to read as follows:
     3    (45)  School  buses  as  such  term  is defined in section one hundred
     4  forty-two of the vehicle and traffic law, and parts,  equipment,  lubri-
     5  cants and fuel purchased and used in their operation.
     6    §  2. This act shall take effect on the first day of a quarterly sales
     7  tax period, as set forth in subdivision (b) of section 1136 of  the  tax
     8  law, next succeeding April 1, 2020. Effective immediately, the addition,
     9  amendment  and/or  repeal  of  any  rule or regulation necessary for the
    10  implementation of this act on its effective date are  authorized  to  be
    11  made and completed on or before such effective date.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD02965-01-9