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A03647 Summary:

A03647 Actions:

A03647 Memo:

NEW YORK STATE ASSEMBLY
MEMORANDUM IN SUPPORT OF LEGISLATION
 submitted in accordance with Assembly Rule III, Sec 1(f)



 
BILL NUMBER: A3647
 
SPONSOR: Colton (MS)

 
TITLE OF BILL:  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
 
 
PURPOSE OR GENERAL IDEA OF BILL:
 
The bill provides that costs for transporting property for recycling,
reuse or remanufacturing be exempt from the State sales and use tax.
 
 
SUMMARY OF SPECIFIC PROVISIONS:
 
The bill adds new subdivision 1115-bb to the Tax Law to provide an
exemption from the State sales and use tax for costs of transporting
materials for recycling, reuse or remanufacturing.
 
 
JUSTIFICATION:
 
The bill establishes an incentive to recycle, reuse or remanufacture
materials by removing the NYS sales and use tax from the transport costs
for such materials. This modest incentive will keep additional materi-
als, such as electronic equipment, from being thrown into landfills,
rather than recycled for reuse and remanufacturing.
 
 
PRIOR LEGISLATIVE HISTORY:
 
2013-14: A.1365/Ways and Means
2011-12: A.1173/Ways and Means
2009-10: A.1349/Ways and Means
2007-08: A.3361/Ways and Means
2005-06: A.3391/Ways and Means
2003-04: A.2962/Ways and Means
2002: A.10149/Ways and Means
 
 
FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:
 
A modest impact is anticipated from the loss of NYS sales and use tax on
transportation costs for recycling materials, which is more than offset
by the savings from reduction of materials entering landfills.
 
 
EFFECTIVE DATE:
The bill would take effect the first day of the sales quarterly period.

A03647 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          3647
 
                               2017-2018 Regular Sessions
 
                   IN ASSEMBLY
 
                                    January 30, 2017
                                       ___________
 
        Introduced  by  M. of A. COLTON, ENGLEBRIGHT, RAIA, M. G. MILLER, RIVERA
          -- Multi-Sponsored by -- M. of  A.  COOK,  CYMBROWITZ,  GALEF,  MAGEE,
          MORELLE,  THIELE, ZEBROWSKI -- read once and referred to the Committee
          on Ways and Means
 
        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