Bill Text: NY A04809 | 2021-2022 | General Assembly | Introduced

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Bill Title: Exempts from sales and use taxes certain motor vehicles, parts and services therefor and railroad rolling stock, parts and services therefor.

Spectrum: Partisan Bill (Republican 8-0)

Status: (Introduced - Dead) 2022-06-01 - held for consideration in ways and means [A04809 Detail]

Download: New_York-2021-A04809-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          4809

                               2021-2022 Regular Sessions

                   IN ASSEMBLY

                                    February 8, 2021
                                       ___________

        Introduced  by  M.  of  A.  MANKTELOW  --  read once and referred to the
          Committee on Ways and Means

        AN ACT to amend the tax law, in  relation  to  exempting  certain  motor
          vehicles,  parts  and  services  therefor  and railroad rolling stock,
          parts and services therefor from the sales and use tax imposed by  the
          state

          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 (c) of section 1105  of the  tax
     2  law  is amended by adding two new subparagraphs (xii) and (xiii) to read
     3  as follows:
     4    (xii) services rendered with respect to the maintenance and repair  of
     5  railroad  and rolling stock, parts thereof and the structural components
     6  of the railroad as defined in paragraph forty-six of subdivision (a)  of
     7  section eleven hundred fifteen of this article.
     8    (xiii) services rendered with respect to the maintenance and repair of
     9  motor  vehicles  and the parts thereof as defined in paragraph forty-six
    10  of subdivision (a) of section eleven hundred fifteen of this article.
    11    § 2. Clause 1 of subdivision (b) of section 1107 of the  tax  law,  as
    12  amended  by  chapter  472  of  the  laws  of 2000, is amended to read as
    13  follows:
    14    (1) The exemptions provided for in paragraphs forty-six and forty-sev-
    15  en of subdivision (a) and subdivision  (c)  of  section  eleven  hundred
    16  fifteen of this article and the exceptions provided for in subparagraphs
    17  (xii) and (xiii) of paragraph three of subdivision (c) of section eleven
    18  hundred  five  of  this  part shall not apply to fuel, gas, electricity,
    19  refrigeration and steam, and  gas,  electric,  refrigeration  and  steam
    20  service  of  whatever  nature for use or consumption directly and exclu-
    21  sively in the production of gas, electricity, refrigeration or steam.
    22    § 3. Subdivision (b) of section 1108 of the  tax  law  is  amended  by
    23  adding a new paragraph 6 to read as follows:

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD08511-01-1
        A. 4809                             2

     1    (6) The exemptions provided for in paragraphs forty-six and forty-sev-
     2  en  of subdivision (a) of section eleven hundred fifteen of this article
     3  and the exceptions provided for in subparagraphs  (xii)  and  (xiii)  of
     4  paragraph  three  of  subdivision  (c) of section eleven hundred five of
     5  this part shall not apply.
     6    §  4.  Subdivision  (a)  of section 1109 of the tax law, as amended by
     7  section 1 of part BB of chapter 61 of the laws of 2005,  is  amended  to
     8  read as follows:
     9    (a)  General.  In  addition  to  the  taxes imposed by sections eleven
    10  hundred five and eleven hundred ten of this  [article]  part,  there  is
    11  hereby  imposed within the territorial limits of the metropolitan commu-
    12  ter transportation district created and established pursuant to  section
    13  twelve  hundred sixty-two of the public authorities law, and there shall
    14  be paid, additional taxes, at the rate of three-eighths of one  percent,
    15  which shall be identical to the taxes imposed by sections eleven hundred
    16  five  and  eleven  hundred  ten of this [article] part, except that with
    17  respect to the tax imposed by this section the exemptions  provided  for
    18  in  paragraphs  forty-six  and forty-seven of subdivision (a) of section
    19  eleven hundred fifteen of this article and the exceptions  provided  for
    20  in  subparagraphs (xii) and (xiii) of paragraph three of subdivision (c)
    21  of section eleven hundred five  of  this  part  shall  not  apply.  Such
    22  sections  eleven  hundred  five  and  eleven  hundred  ten and the other
    23  sections of  this  article,  including  the  definition  and  the  other
    24  exemption  provisions,  shall apply for purposes of the taxes imposed by
    25  this section in the same manner and with the same force and effect as if
    26  the language of those sections had been incorporated in full  into  this
    27  section and had expressly referred to the taxes imposed by this section.
    28    §  5.  Subdivision  (a)  of  section 1115 of the tax law is amended by
    29  adding two new paragraphs 46 and 47 to read as follows:
    30    (46) Motor vehicles as defined in  subdivision  two  of  section  five
    31  hundred one of this chapter whether purchased or leased and parts there-
    32  of  and  the  services  rendered with respect to the maintenance of such
    33  motor vehicles and parts.
    34    (47) Railroad rolling stock whether purchased or leased by a  railroad
    35  which  is  engaged  in intrastate or interstate commerce, parts thereof,
    36  structural components relating to the right  of  way  of  the  railroad,
    37  services  rendered  with  respect  to  the maintenance of such vehicles,
    38  parts and structural components. The term "structural components"  shall
    39  include  but  is not limited to rail, bridges, crossing arms and traffic
    40  signals.
    41    § 6. The opening paragraph  of  paragraph  1  of  subdivision  (a)  of
    42  section 1210 of the tax law, as amended by section 2 of part WW of chap-
    43  ter 60 of the laws of 2016, is amended to read as follows:
    44    Either,  all  of  the  taxes described in article twenty-eight of this
    45  chapter, at the same uniform rate, as to which taxes all  provisions  of
    46  the  local  laws, ordinances or resolutions imposing such taxes shall be
    47  identical, except as to rate and except as otherwise provided, with  the
    48  corresponding  provisions  in  such  article twenty-eight, including the
    49  definition  and  exemption  provisions  of  such  article,  except   the
    50  exemptions  provided  for  in  paragraphs  forty-six  and forty-seven of
    51  subdivision (a) of section eleven hundred fifteen of  this  chapter  and
    52  the  exceptions  provided for in subparagraphs (xii) and (xiii) of para-
    53  graph three of subdivision (c) of section eleven hundred  five  of  this
    54  chapter  shall  not apply so far as the provisions of such article twen-
    55  ty-eight can be made applicable to the taxes imposed  by  such  city  or
    56  county and with such limitations and special provisions as are set forth
        A. 4809                             3

     1  in  this article. The taxes authorized under this subdivision may not be
     2  imposed by a city or county unless the local law,  ordinance  or  resol-
     3  ution  imposes such taxes so as to include all portions and all types of
     4  receipts,  charges  or rents, subject to state tax under sections eleven
     5  hundred five and eleven hundred ten of this chapter, except as otherwise
     6  provided.
     7    § 7. This act shall take effect December 1, 2021;  provided,  however,
     8  that  the exemptions and exceptions provided for in sections one through
     9  six of this act shall apply to retail sales or  uses  occurring  on  and
    10  after January 1, 2022.