Establishes a sales and compensating use tax exemption for the receipts from the provision of transportation of used goods that are going to be recycled, reused or remanufactured.
STATE OF NEW YORK
________________________________________________________________________
1483
2017-2018 Regular Sessions
IN SENATE
January 9, 2017
___________
Introduced by Sen. AVELLA -- 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 from sales and
compensating use tax, receipts from the provision of transportation of
used tangible personal property for the purpose of recycling, reuse or
remanufacture
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 1115 of the tax law is amended by adding a new
2 subdivision (ll) to read as follows:
3 (ll) Receipts from the provision of the transportation of used tangi-
4 ble personal property for the purpose of recycling, reusing or remanu-
5 facturing such property.
6 § 2. This act shall take effect on the first day of the sales tax
7 quarterly period, as described in subdivision (b) of section 1136 of the
8 tax law, beginning not less than 90 days after the date this act shall
9 have become a law and shall apply to the provision of transportation on
10 or after such effective date.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD01051-01-7
