Bill Text: NY A04592 | 2011-2012 | General Assembly | Introduced

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Bill Title: Relates to exemption of new and used ambulance vehicles to an emergency services organization, pursuant to a written contractual agreement, for use in the transportation of emergency services personnel, under the sales and compensating use taxes.

Spectrum: Partisan Bill (Republican 6-0)

Status: (Introduced - Dead) 2012-01-04 - referred to ways and means [A04592 Detail]

Download: New_York-2011-A04592-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         4592
                              2011-2012 Regular Sessions
                                 I N  A S S E M B L Y
                                   February 4, 2011
                                      ___________
       Introduced  by  M.  of A. CROUCH, OAKS -- Multi-Sponsored by -- M. of A.
         BURLING, FINCH, GIGLIO, HAWLEY  --  read  once  and  referred  to  the
         Committee on Ways and Means
       AN  ACT  to  amend the tax law, in relation to exemption of new and used
         ambulance vehicles under the sales and compensating use taxes
         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 26-a to read as follows:
    3    (26-A) NEW OR USED AMBULANCE VEHICLES TO AN EMERGENCY SERVICES  ORGAN-
    4  IZATION,  PURSUANT  TO  A  WRITTEN CONTRACTUAL AGREEMENT, FOR USE IN THE
    5  TRANSPORTATION OF EMERGENCY SERVICES PERSONNEL.  FOR  PURPOSES  OF  THIS
    6  PARAGRAPH,  THE TERM "EMERGENCY SERVICES ORGANIZATION" MEANS A PUBLIC OR
    7  PRIVATE AGENCY, ORGANIZATION OR GROUP ORGANIZED AND FUNCTIONING FOR  THE
    8  PURPOSE  OF PROVIDING FIRE, MEDICAL, AMBULANCE, RESCUE, HOUSING, FOOD OR
    9  OTHER SERVICES DIRECTED TOWARD RELIEVING HUMAN SUFFERING, INJURY OR LOSS
   10  OF LIFE OR DAMAGE TO PROPERTY AS A RESULT  OF  AN  EMERGENCY,  INCLUDING
   11  NON-PROFIT  AND  GOVERNMENTALLY-SUPPORTED  ORGANIZATIONS,  BUT EXCLUDING
   12  GOVERNMENTAL AGENCIES.
   13    S 2. This act shall take effect September 1, 2011.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD04757-01-1