STATE OF NEW YORK
________________________________________________________________________
6282
2009-2010 Regular Sessions
IN SENATE
November 10, 2009
___________
Introduced by Sen. DILAN -- read twice and ordered printed, and when
printed to be committed to the Committee on Rules
AN ACT to amend the tax law, in relation to transportation service
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, as added by section 1 of part U-1 of chapter 57 of the laws of
3 2009, is amended to read as follows:
4 (34) Transportation service. The service of transporting, carrying or
5 conveying a person or persons by livery service; whether to a single
6 destination or to multiple destinations; and whether the compensation
7 paid by or on behalf of the passenger is based on mileage, trip, time
8 consumed or any other basis. A service that begins and ends in this
9 state is deemed intra-state even if it passes outside this state during
10 a portion of the trip. However, transportation service does not include
11 transportation of persons in connection with funerals. Transportation
12 service includes transporting, carrying, or conveying property of the
13 person being transported, whether owned by or in the care of such
14 person. In addition to what is included in the definition of "receipt"
15 in paragraph three of this subdivision, receipts from the sale of trans-
16 portation service subject to tax include any handling, carrying,
17 baggage, booking service, administrative, mark-up, additional, or other
18 charge, of any nature, made in conjunction with the transportation
19 service. Livery service means service provided by limousine, black car
20 or other motor vehicle, with a driver, but excluding a taxicab and a
21 bus, and [excluding] any scheduled public service and excluding a livery
22 dispatched from a central facility in a city with a population of more
23 than one million people where such central facility has certified that
24 more than ten percent of its business is on a direct cash payment by a
25 passenger and rates are not based on garage to garage service. Limou-
26 sine means a vehicle with a seating capacity of up to fourteen persons,
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD14342-08-9
S. 6282 2
1 excluding the driver. Black car means a for-hire vehicle dispatched from
2 a central facility.
3 § 2. This act shall take effect immediately and shall apply to
4 receipts received on or after June 1, 2009.
