A05302 Summary:

BILL NO    A05302 

SAME AS    No same as

SPONSOR    Morelle (MS)

COSPNSR    Gianaris

MLTSPNSR   McEneny, Pheffer, Rivera J, Schimminger, Towns

Amd S1115, Tax L

Excludes from sales tax receipts the rental or leasing of trucks and other
motor vehicles used in connection with the production of a film for sale.

A05302 Actions:

BILL NO    A05302 

02/11/2009 referred to ways and means
01/06/2010 referred to ways and means

A05302 Votes:

A05302 Memo:

 BILL NUMBER:  A5302

 TITLE OF BILL :  An act to amend the tax law, in relation to
excluding from sales tax receipts the rental or leasing of trucks and
other motor vehicles used in connection with the production of a film
for sale

 PURPOSE OR GENERAL IDEA OF BILL :

The purpose of this bill is to exclude from New York State and local
sales taxes receipts from the rental or leasing of trucks and other
motor vehicles used in connection with the production of a film for
sale.

 SUMMARY OF SPECIFIC PROVISIONS :

The bill adds a new paragraph 43 to subdivision (a) of section 1115 of
the tax law to provide an exemption of receipts from the rental or
leasing of trucks and other motor vehicles used in connection with the
production of a film for sale. The exclusion will apply, for example,
to vehicles that are used as dressing rooms, wardrobe trucks, hair and
makeup trucks, honeywagons, production office trailers, and camera and
equipment trucks. The term film means feature films, documentary
films, shorts, television films, television commercials and similar
productions.

 JUSTIFICATION :

Currently, the rental or leasing of a vehicle that is used directly
and predominantly in the production of a film for sale is exempt from
tax.  In addition, the rental or leasing of a tractor, trailer or
semi-trailer used in combination is exempt where the gross vehicle
weight of such combination exceeds 26,000 pounds. Whether a vehicle
qualifies for the production exemption or for the weight exemption has
caused confusion.  This bill would clarify that vehicles used in
connection with the production process, even if not directly and
predominantly used in the actual filming, qualify for exemption. The
direct, minimal cost of this bill is more than offset by the
significant economic benefits derived by the State and its localities
in encouraging film production.

 PRIOR LEGISLATIVE HISTORY :

A5818/S3754 of 2003-2004.
A2952 of 2005-2006 A2840 of 2007-2008 - referred to ways and means

 FISCAL IMPLICATIONS :

Undetermined.

 EFFECTIVE DATE :
Immediately.