Bill Text: NY S06282 | 2009-2010 | General Assembly | Introduced

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Bill Title: Excludes livery that is dispatched from a central facility.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2010-01-06 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S06282 Detail]

Download: New_York-2009-S06282-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         6282
                              2009-2010 Regular Sessions
                                   I N  S E N A T E
                                   November 10, 2009
                                      ___________
       Introduced  by  Sen.  DILAN  -- read twice and ordered printed, and when
         printed to be committed to the Committee on Rules
       AN ACT to amend the tax law, in relation to transportation service
         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 added by section 1 of part U-1 of chapter  57  of  the  laws  of
    3  2009, 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
   20  or other motor vehicle, with a driver, but excluding  a  taxicab  and  a
   21  bus, and [excluding] any scheduled public service AND EXCLUDING A LIVERY
   22  DISPATCHED  FROM  A CENTRAL FACILITY IN A CITY WITH A POPULATION OF MORE
   23  THAN ONE MILLION PEOPLE WHERE SUCH CENTRAL FACILITY HAS  CERTIFIED  THAT
   24  MORE  THAN  TEN PERCENT OF ITS BUSINESS IS ON A DIRECT CASH PAYMENT BY A
   25  PASSENGER AND RATES ARE NOT BASED ON GARAGE TO GARAGE SERVICE.    Limou-
   26  sine  means a vehicle with a seating capacity of up to fourteen persons,
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD14342-08-9
       S. 6282                             2
    1  excluding the driver. Black car means a for-hire vehicle dispatched from
    2  a central facility.
    3    S  2.  This  act  shall  take  effect  immediately  and shall apply to
    4  receipts received on or after June 1, 2009.