Bill Text: NY A05723 | 2009-2010 | General Assembly | Amended

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Bill Title: Exempts from sales and compensating use taxes containers, compactors, portable toilets sold to and for use by persons performing waste removal or portable toilet services.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2010-01-06 - referred to ways and means [A05723 Detail]

Download: New_York-2009-A05723-Amended.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                        5723--A
                              2009-2010 Regular Sessions
                                 I N  A S S E M B L Y
                                   February 19, 2009
                                      ___________
       Introduced  by M. of A. FARRELL -- read once and referred to the Commit-
         tee on Ways and Means -- committee discharged, bill  amended,  ordered
         reprinted as amended and recommitted to said committee
       AN  ACT  to  amend  the  tax  law,  in relation to exempting containers,
         compactors and portable  toilets  sold  to  persons  performing  waste
         removal  or  portable  toilet  service from 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 (ee) of section 1115 of the tax law, as added
    2  by section 1 of part C of chapter 2 of the laws of 2005,  is  relettered
    3  subdivision (gg) and a new subdivision (hh) is added to read as follows:
    4    (HH)  (1) RECEIPTS FROM EVERY SALE OF COMPACTORS, CONTAINERS AND PORT-
    5  ABLE TOILETS TO AND THE USE BY PERSONS PERFORMING WASTE REMOVAL OR PORT-
    6  ABLE TOILET SERVICES SHALL BE EXEMPT FROM  SALES  AND  COMPENSATING  USE
    7  TAXES IMPOSED BY THIS ARTICLE.
    8    (2)  FOR  THE PURPOSES OF THIS SUBDIVISION, "COMPACTORS" AND "CONTAIN-
    9  ERS" SHALL MEAN RECEPTACLES USED FOR HOLDING  AND/OR  COMPACTING  WASTE,
   10  REFUSE,  SLUDGE,  COMPOST  OR RECYCLABLE GOODS, AND SHALL INCLUDE CARTS,
   11  BINS, BAGS AND OTHER TYPES OF CONTAINERS AND COMPACTORS.
   12    S 2. This act shall take effect September 1, 2009; provided,  however,
   13  that  the  amendment  to subdivision (gg) of section 1115 of the tax law
   14  made by section one of this act shall not  affect  the  repeal  of  such
   15  subdivision and shall be deemed to be repealed therewith.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD09028-02-9