Bill Text: NY S07025 | 2015-2016 | General Assembly | Introduced
Bill Title: Exempts the service of inflating tires and other inflatable personal property from sales and use taxes.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Engrossed - Dead) 2016-06-15 - referred to ways and means [S07025 Detail]
Download: New_York-2015-S07025-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 7025 IN SENATE March 17, 2016 ___________ Introduced by Sen. VENDITTO -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Govern- ment Operations AN ACT to amend the tax law, in relation to exempting coin-operated tire inflation equipment from sales and use taxes 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 (t) of section 1115 of the tax 2 law is renumbered paragraph 4 and a new paragraph 3 is added to read as 3 follows: 4 (3) Receipts from every sale, except for resale, of the service of 5 inflating of tires and other inflatable tangible personal property and 6 consideration given or contracted to be given for such service, where 7 the purchaser or user of the service inflates the tires or other such 8 tangible personal property at the facility where the air stand or tire 9 inflation equipment is located, by means exclusively of coin-operated 10 equipment and neither the vendor operating the facility nor any employee 11 of the vendor assists the purchaser in inflating the tires or other 12 property, shall be exempt from tax under this article, to the extent of 13 the amount of money or value, in money, of tokens deposited in such 14 coin-operated equipment by the purchaser of the service. 15 § 2. This act shall take effect on the first day of the sales tax 16 quarterly period, as described in subdivision (b) of section 1136 of the 17 tax law, next commencing at least sixty days after this act shall have 18 become a law and shall apply to services rendered on or after such date 19 in accordance with the applicable transitional provisions in sections 20 1106 and 1217 of the tax law; provided, further, that the commissioner 21 of taxation and finance shall be authorized on and after the date this 22 act shall have become a law to adopt and amend any rules or regulations 23 and issue any procedure, forms or instructions necessary to implement 24 this act on its effective date. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD14358-01-6