Bill Text: NY S01282 | 2015-2016 | General Assembly | Amended
Bill Title: Repeals the sales tax on transportation service; excludes from the definition of "affiliated livery vehicle" in a city of a population of one million or more, for-hire vehicles dispatched from a central facility for which more than 90% of its for-hire business is generated by electronic hail.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2016-03-10 - PRINT NUMBER 1282A [S01282 Detail]
Download: New_York-2015-S01282-Amended.html
STATE OF NEW YORK ________________________________________________________________________ 1282--A 2015-2016 Regular Sessions IN SENATE January 9, 2015 ___________ Introduced by Sen. PERALTA -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Govern- ment Operations -- recommitted to the Committee on Investigations and Government Operations in accordance with Senate Rule 6, sec. 8 -- reported favorably from said committee and committed to the Committee on Finance -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT to amend the tax law, in relation to the imposition of sales tax upon transportation service; and to repeal certain provisions of such law relating thereto The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Paragraph 34 of subdivision (b) of section 1101 of the tax 2 law, as amended by section 1 of part WW of chapter 57 of the laws of 3 2010, is amended to read as follows: 4 (34) Transportation service. The service of transporting, carrying or 5 conveying a person or persons by livery service; whether to a single 6 destination or to multiple destinations; and whether the compensation 7 paid by or on behalf of the passenger is based on mileage, trip, time 8 consumed or any other basis. A service that begins and ends in this 9 state is deemed intra-state even if it passes outside this state during 10 a portion of the trip. However, transportation service does not include 11 transportation of persons in connection with funerals. Transportation 12 service includes transporting, carrying, or conveying property of the 13 person being transported, whether owned by or in the care of such 14 person. In addition to what is included in the definition of "receipt" 15 in paragraph three of this subdivision, receipts from the sale of trans- 16 portation service subject to tax include any handling, carrying, 17 baggage, booking service, administrative, mark-up, additional, or other 18 charge, of any nature, made in conjunction with the transportation 19 service. Livery service means service provided by limousine, black car EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD00441-02-6
