A00799 Summary:

BILL NOA00799
 
SAME ASSAME AS S01647
 
SPONSORGantt (MS)
 
COSPNSRGunther, Reilly, Rivera P, Gabryszak, Lupardo, Zebrowski, Cahill
 
MLTSPNSRDestito, McEneny, Titone, Weisenberg
 
Amd S1119, Tax L
 
Offers certain refunds or credits to school bus operators from sales tax for certain school buses and equipment and fuel used in operation of a school bus.
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A00799 Actions:

BILL NOA00799
 
01/05/2011referred to ways and means
01/04/2012referred to ways and means
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A00799 Floor Votes:

There are no votes for this bill in this legislative session.
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A00799 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                           799
 
                               2011-2012 Regular Sessions
 
                   IN ASSEMBLY
 
                                       (Prefiled)
 
                                     January 5, 2011
                                       ___________
 
        Introduced  by  M.  of  A. GANTT, GUNTHER, REILLY, P. RIVERA, GABRYSZAK,
          LUPARDO, ZEBROWSKI, CAHILL -- Multi-Sponsored by -- M. of A.  DESTITO,
          McENENY, TITONE, WEISENBERG -- read once and referred to the Committee
          on Ways and Means
 

        AN ACT to amend the tax law, in relation to providing certain school bus
          operators  with a refund or credit of sales and compensating use taxes
          on the purchase of school buses and equipment and  fuel  used  in  the
          operation of a school bus
 
          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
 
     1    Section 1. Section 1119 of the tax law is  amended  by  adding  a  new
     2  subdivision (f) to read as follows:
     3    (f)  Subject to the conditions and limitations provided in this subdi-
     4  vision, a refund or credit shall be allowed for  tax  paid  pursuant  to
     5  subdivision  (a)  of  section  eleven  hundred  five, paragraph three of
     6  subdivision (c) of  section  eleven  hundred  five,  or  section  eleven

     7  hundred ten of this article and any tax imposed pursuant to the authori-
     8  ty of article twenty-nine of this chapter, on the sale to or purchase by
     9  a  school  bus  operator  of (i) a school bus, as defined in section one
    10  hundred forty-two of the vehicle  and  traffic  law,  at  least  seventy
    11  percent of the use of which is for the transportation, by such operator,
    12  of  school students to or from school or school related events, pursuant
    13  to a contract made under the  provisions  of  the  education  law,  (ii)
    14  parts,  equipment  and  lubricants when such parts, equipment and lubri-
    15  cants are installed in or on such a school bus, at least seventy percent
    16  of the use of which is for such transportation, by such operator, pursu-

    17  ant to such contract, (iii) the services described in paragraph three of
    18  subdivision (c) of section eleven hundred  five  of  this  article  when
    19  rendered  with  respect  to such a school bus so used or with respect to
    20  parts, equipment and lubricants installed in or on such a school bus  so
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD03493-01-1

        A. 799                              2
 
     1  used,  and (iv) motor fuel or diesel motor fuel used exclusively by such
     2  operator in such a school bus for such transportation pursuant  to  such

     3  contract.    No refund or credit shall be allowed under this subdivision
     4  unless  all  of the requirements for such refund or credit have been met
     5  for at least a twelve month  period  after  the  school  bus  operator's
     6  purchase  of  such  school  bus; however, such refund or credit shall be
     7  allowed for a school bus that is painted "national  school  bus  chrome"
     8  pursuant to subdivision twenty-one of section three hundred seventy-five
     9  of the vehicle and traffic law and labeled as a "SCHOOL BUS" pursuant to
    10  subparagraph  one of paragraph (b) of subdivision twenty of such section
    11  three hundred seventy-five if all of the requirements for such refund or
    12  credit have been met in  the  previous  quarterly  reporting  period  as

    13  described  in  subdivision  (b)  of section eleven hundred thirty-six of
    14  this article.  An application for a refund or credit  pursuant  to  this
    15  subdivision must be filed with the commissioner within the time provided
    16  by subdivision (a) of section eleven hundred thirty-nine of this article
    17  and  no  more  frequently than quarterly.   Such application shall be in
    18  such form as the commissioner may prescribe. Where  an  application  for
    19  credit  has  been filed, the school bus operator may take such credit on
    20  the return which is due coincident with or immediately subsequent to the
    21  time the school bus operator files such application for credit.   Howev-
    22  er, the taking of the credit on the return shall be deemed to be part of

    23  the  application  for  credit  and shall be subject to the provisions in
    24  respect to applications for credit in such section eleven hundred  thir-
    25  ty-nine  as  provided in subdivision (e) of such section.  The allowance
    26  of the credit or refund shall also be subject to the school bus operator
    27  maintaining  records  satisfactory  to  the  commissioner  demonstrating
    28  compliance  with all the requirements of this subdivision.  The percent-
    29  age of such school bus use may be computed either on the basis of  mile-
    30  age or hours of use, at the discretion of the purchaser or user. For the
    31  purposes of this subdivision, the term "school" shall mean a pre-kinder-
    32  garten or kindergarten program, a preschool, nursery school or elementa-

    33  ry,  intermediate  or  secondary school.   The refund or credit shall be
    34  fifty percent for the period commencing September  first,  two  thousand
    35  twelve  to  August  thirty-first,  two  thousand thirteen. The refund or
    36  credit shall be one hundred  percent  commencing  September  first,  two
    37  thousand thirteen.
    38    §  2.  This  act  shall  take effect on the first day of the sales tax
    39  quarterly period, as described in subdivision (b) of section 1136 of the
    40  tax law, next commencing September 1, 2012 and shall apply in accordance
    41  with the applicable transitional provisions in sections 1106 and 1217 of
    42  the tax law; provided, further, that the commissioner  of  taxation  and
    43  finance  shall  be  authorized on and after the date this act shall have
    44  become a law to adopt and amend any rules or regulations and  issue  any

    45  procedure,  forms or instructions necessary to implement this act on its
    46  effective date.
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