Bill Text: NY S01694 | 2021-2022 | General Assembly | Introduced

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Bill Title: Exempts services rendered with respect to the maintenance and repair of trucks having a gross weight exceeding 33,000 pounds from the state portion of the sales and compensating use tax.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2022-01-05 - REFERRED TO BUDGET AND REVENUE [S01694 Detail]

Download: New_York-2021-S01694-Introduced.html

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                STATE OF NEW YORK
        ________________________________________________________________________

                                          1694

                               2021-2022 Regular Sessions

                    IN SENATE

                                    January 14, 2021
                                       ___________

        Introduced  by Sen. GALLIVAN -- 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 sales and use tax  exemption
          for  services  rendered  with respect to the maintenance and repair of
          trucks having a gross weight exceeding 33,000 pounds

          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 a new subparagraph (xii) to read as follows:
     3    (xii) such services rendered  with  respect  to  the  maintenance  and
     4  repair  of  trucks and property used by or purchased for such trucks, as
     5  such trucks and property are specified in paragraph forty-six of  subdi-
     6  vision (a) of section eleven hundred fifteen of this article.
     7    §  2.  Clause  1 of subdivision (b) of section 1107 of the tax law, as
     8  amended by chapter 472 of the laws  of  2000,  is  amended  to  read  as
     9  follows:
    10    (1)  The exemptions provided for in paragraph forty-six of subdivision
    11  (a) and subdivision (c) of section eleven hundred fifteen of this  arti-
    12  cle  and  the  exception provided for in subparagraph (xii) of paragraph
    13  three of subdivision (c) of section eleven hundred  five  of  this  part
    14  shall  not apply to fuel, gas, electricity, refrigeration and steam, and
    15  gas, electric, refrigeration and steam service of  whatever  nature  for
    16  use  or  consumption  directly and exclusively in the production of gas,
    17  electricity, refrigeration or steam.
    18    § 3. Subdivision (b) of section 1108 of the  tax  law  is  amended  by
    19  adding a new paragraph 6 to read as follows:
    20    (6)  The  exemption provided for in paragraph forty-six of subdivision
    21  (a) of section eleven hundred fifteen of this article and the  exception
    22  provided for in subparagraph (xii) of paragraph three of subdivision (c)
    23  of section eleven hundred five of this part shall not apply.

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD04198-01-1
        S. 1694                             2

     1    §  4.  Subdivision  (a)  of section 1109 of the tax law, as amended by
     2  section 1 of part BB of chapter 61 of the laws of 2005,  is  amended  to
     3  read as follows:
     4    (a)  General.  In  addition  to  the  taxes imposed by sections eleven
     5  hundred five and eleven hundred ten of this  [article]  part,  there  is
     6  hereby  imposed within the territorial limits of the metropolitan commu-
     7  ter transportation district created and established pursuant to  section
     8  twelve  hundred sixty-two of the public authorities law, and there shall
     9  be paid, additional taxes, at the rate of three-eighths of one  percent,
    10  which shall be identical to the taxes imposed by sections eleven hundred
    11  five  and  eleven  hundred  ten of this [article] part, except that with
    12  respect to the tax imposed by this section the exemption provided for in
    13  paragraph forty-six of subdivision (a) of section eleven hundred fifteen
    14  of this article and the exception provided for in subparagraph (xii)  of
    15  paragraph  three  of  subdivision  (c) of section eleven hundred five of
    16  this part shall not apply.  Such sections eleven hundred five and eleven
    17  hundred ten of this part and the other sections of this article, includ-
    18  ing the definition and the other exemption provisions, shall  apply  for
    19  purposes  of  the  taxes  imposed by this section in the same manner and
    20  with the same force and effect as if the language of those sections  had
    21  been  incorporated  in full into this section and had expressly referred
    22  to the taxes imposed by this section.
    23    § 5. Subdivision (a) of section 1115 of the  tax  law  is  amended  by
    24  adding a new paragraph 46 to read as follows:
    25    (46)  Trucks,  as  such  term is defined in section one hundred fifty-
    26  eight of the vehicle and traffic law, whether purchased or  leased,  and
    27  property  installed on such vehicles for their equipping, maintenance or
    28  repair, provided such vehicles have a gross vehicle weight which exceeds
    29  thirty-three thousand pounds.
    30    § 6. The opening paragraph  of  paragraph  1  of  subdivision  (a)  of
    31  section 1210 of the tax law, as amended by section 2 of part WW of chap-
    32  ter 60 of the laws of 2016, is amended to read as follows:
    33    Either,  all  of  the  taxes described in article twenty-eight of this
    34  chapter, at the same uniform rate, as to which taxes all  provisions  of
    35  the  local  laws, ordinances or resolutions imposing such taxes shall be
    36  identical, except as to rate and except as otherwise provided, with  the
    37  corresponding  provisions  in  such  article twenty-eight, including the
    38  definition and exemption provisions of such  article,  except  that  the
    39  exemption  provided in paragraph forty-six of subdivision (a) of section
    40  eleven hundred fifteen of this chapter and the exception provided for in
    41  subparagraph (xii) of paragraph three  of  subdivision  (c)  of  section
    42  eleven  hundred  five  of  this  chapter  shall not apply, so far as the
    43  provisions of such article twenty-eight can be made  applicable  to  the
    44  taxes  imposed  by  such  city  or  county and with such limitations and
    45  special provisions as are set forth in this article. The  taxes  author-
    46  ized  under  this  subdivision  may  not  be imposed by a city or county
    47  unless the local law, ordinance or resolution imposes such taxes  so  as
    48  to  include  all  portions  and all types of receipts, charges or rents,
    49  subject to state tax under  sections  eleven  hundred  five  and  eleven
    50  hundred ten of this chapter, except as otherwise provided.
    51    §  7.  This  act shall take effect December 1, 2022; provided however,
    52  that the exemption and exception provided for in  sections  one  through
    53  six  of  this  act  shall  apply to retail sales or uses occurring on or
    54  after December 1, 2022.