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2 law is REPEALED.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4 REPEALED.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 Subdivision (1) of section 1106 of the tax law is REPEALED.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 Subdivision (o) of section 1111 of the tax law is REPEALED.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.