Bill Text: NY S03230 | 2009-2010 | General Assembly | Introduced

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Bill Title: Exempts coin operated tire inflation equipment from sales and use tax.

Spectrum: Partisan Bill (Republican 3-0)

Status: (Introduced - Dead) 2010-01-06 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S03230 Detail]

Download: New_York-2009-S03230-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         3230
                              2009-2010 Regular Sessions
                                   I N  S E N A T E
                                    March 13, 2009
                                      ___________
       Introduced  by  Sens.  FLANAGAN,  O. JOHNSON,  VOLKER  -- read twice and
         ordered printed, and when printed to be committed to the Committee  on
         Investigations and Government 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    S  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.
                                                                  LBD06498-01-9