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S04920 Actions:

BILL NOS04920A
 
05/01/2013REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
05/30/2013REPORTED AND COMMITTED TO FINANCE
10/09/2013AMEND AND RECOMMIT TO FINANCE
10/09/2013PRINT NUMBER 4920A
01/08/2014REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
05/13/2014REPORTED AND COMMITTED TO FINANCE
06/02/20141ST REPORT CAL.1073
06/03/20142ND REPORT CAL.
06/09/2014ADVANCED TO THIRD READING
06/16/2014PASSED SENATE
06/16/2014DELIVERED TO ASSEMBLY
06/16/2014referred to ways and means
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S04920 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                         4920--A
 
                               2013-2014 Regular Sessions
 
                    IN SENATE
 
                                       May 1, 2013
                                       ___________
 
        Introduced  by  Sens.  GRISANTI, GOLDEN, LANZA -- read twice and ordered
          printed, and when printed to be committed to the Committee on Investi-
          gations and Government Operations  --  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  eliminating  sales  tax  on
          transportation  services; 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     2  law is REPEALED.
     3    § 2. Paragraph 10 of subdivision (c) of section 1105 of the tax law is
     4  REPEALED.
     5    § 3. Subdivision (1) of section 1106 of the tax law is REPEALED.
     6    § 4. Subdivision (o) of section 1111 of the tax law is REPEALED.
     7    § 5. Section 1213 of the tax law, as amended by section 2 of  part  WW
     8  of chapter 57 of the laws of 2010, is amended to read as follows:
     9    §  1213. Deliveries outside the jurisdiction where sale is made. Where

    10  a sale of tangible personal  property  or  services,  including  prepaid
    11  telephone  calling  services, but not including other services described
    12  in subdivision (b) of section  eleven  hundred  five  of  this  chapter,
    13  including  an  agreement therefor, is made in any city, county or school
    14  district, but the property sold, the property upon  which  the  services
    15  were  performed or prepaid telephone calling or other service is or will
    16  be delivered to the purchaser elsewhere, such sale shall not be  subject
    17  to  tax  by  such  city, county or school district. However, if delivery
    18  occurs or will occur in a city, county or school district imposing a tax
    19  on the sale or use of such property, prepaid telephone calling or  other
    20  services, the vendor shall be required to collect from the purchaser, as
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets

                              [ ] is old law to be omitted.
                                                                   LBD09929-02-3

        S. 4920--A                          2
 
     1  provided  in  section  twelve  hundred  fifty-four  of this article, the
     2  aggregate sales or compensating use taxes imposed by the city,  if  any,
     3  county  and  school district in which delivery occurs or will occur, for
     4  distribution  by  the commissioner to such taxing jurisdiction or juris-
     5  dictions. For the purposes of this section delivery shall be  deemed  to
     6  include transfer of possession to the purchaser and the receiving of the
     7  property or of the service, including prepaid telephone calling service,
     8  by the purchaser. [Notwithstanding the foregoing, where a transportation
     9  service  described in paragraph ten of subdivision (c) of section eleven

    10  hundred five of this chapter begins in  one  jurisdiction  but  ends  in
    11  another  jurisdiction, any tax imposed pursuant to the authority of this
    12  article shall be due the jurisdiction or jurisdictions where the service
    13  commenced.]
    14    § 6. This act shall take effect immediately and  shall  apply  to  the
    15  quarterly period, as described in subdivision (b) of section 1136 of the
    16  tax law, next commencing September 1, 2015 and shall apply in accordance
    17  with the applicable transitional provisions in sections 1106 and 1217 of
    18  the tax law.
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