Bill Text: NY S05582 | 2019-2020 | General Assembly | Introduced


Bill Title: Exempts certain non-profit car-sharing organizations from the supplemental tax on passenger car rentals outside of the metropolitan commuter transportation district.

Spectrum: Bipartisan Bill

Status: (Vetoed) 2019-12-13 - tabled [S05582 Detail]

Download: New_York-2019-S05582-Introduced.html


                STATE OF NEW YORK
        ________________________________________________________________________
                                          5582
                               2019-2020 Regular Sessions
                    IN SENATE
                                       May 7, 2019
                                       ___________
        Introduced  by  Sen. BRESLIN -- read twice and ordered printed, and when
          printed to be committed to the Committee on Budget and Revenue
        AN ACT to amend the tax law, in relation to exempting certain  car-shar-
          ing  organizations  from the special supplemental tax on passenger car
          rentals outside of the metropolitan commuter transportation district
          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 1166-b of the tax law, as added
     2  by section 2 of part WW of chapter 59 of the laws of  2019,  is  amended
     3  and a new subdivision (c) is added to read as follows:
     4    (a)  In addition to the tax imposed under section eleven hundred sixty
     5  of this article and in addition to any tax imposed under any other arti-
     6  cle of this chapter, there is hereby imposed and there shall be  paid  a
     7  tax  at the rate of six percent upon the receipts from every rental of a
     8  passenger car that is not subject to the tax described in section eleven
     9  hundred sixty-six-a of this article and not otherwise exempt pursuant to
    10  subdivision (c) of this section, but which is  a  retail  sale  of  such
    11  passenger car within the state.
    12    (c)  The transfer of possession of a motor vehicle for a consideration
    13  shall not be considered a rental for purposes of this  section  if  such
    14  transfer  is  operated  by  a  car-sharing  organization which primarily
    15  engages in such operation outside of the metropolitan commuter transpor-
    16  tation district where it sells service.  For purposes of this section, a
    17  "car-sharing organization" is an  organization  described  in  paragraph
    18  four of subdivision (a) of section eleven hundred sixteen of this  chap-
    19  ter  and  offers  an  alternative means to car ownership under which the
    20  members of such entity are permitted  to  use  a  motor  vehicle  for  a
    21  consideration.  In  addition,  to  the extent such services have already
    22  been or will be subject to the tax under this section for  a  use  of  a
    23  passenger  car,  a  person  who used such a passenger car as a member of
    24  such car-sharing organization shall be exempt from such use tax.
    25    § 2. This act shall take effect on the  same  date  and  in  the  same
    26  manner as part WW of chapter 59 of the laws of 2019, takes effect.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD11391-02-9
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