Exempts services rendered with respect to the maintenance and repair of trucks having a gross weight exceeding 33,000 pounds from the state portion of the sales and compensating use tax.
STATE OF NEW YORK
________________________________________________________________________
5051--A
2017-2018 Regular Sessions
IN ASSEMBLY
February 6, 2017
___________
Introduced by M. of A. DiPIETRO -- read once and referred to the Commit-
tee on Ways and Means -- recommitted to the Committee on Ways and
Means in accordance with Assembly Rule 3, sec. 2 -- committee
discharged, bill amended, ordered reprinted as amended and recommitted
to said committee
AN ACT to amend the tax law, in relation to sales and use tax exemption
for services rendered with respect to the maintenance and repair of
trucks having a gross weight exceeding 33,000 pounds
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Paragraph 3 of subdivision (c) of section 1105 of the tax
2 law is amended by adding a new subparagraph (xii) to read as follows:
3 (xii) such services rendered with respect to the maintenance and
4 repair of trucks and property used by or purchased for such trucks, as
5 such trucks and property are specified in paragraph forty-five of subdi-
6 vision (a) of section eleven hundred fifteen of this article.
7 § 2. Clause 1 of subdivision (b) of section 1107 of the tax law, as
8 amended by chapter 472 of the laws of 2000, is amended to read as
9 follows:
10 (1) The exemptions provided for in paragraph forty-five of subdivision
11 (a) and subdivision (c) of section eleven hundred fifteen of this arti-
12 cle and the exception provided for in subparagraph (xii) of paragraph
13 three of subdivision (c) of section eleven hundred five of this part
14 shall not apply to fuel, gas, electricity, refrigeration and steam, and
15 gas, electric, refrigeration and steam service of whatever nature for
16 use or consumption directly and exclusively in the production of gas,
17 electricity, refrigeration or steam.
18 § 3. Subdivision (b) of section 1108 of the tax law is amended by
19 adding a new paragraph 6 to read as follows:
20 (6) The exemption provided for in paragraph forty-five of subdivision
21 (a) of section eleven hundred fifteen of this article and the exception
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD05862-03-8
A. 5051--A 2
1 provided for in subparagraph (xii) of paragraph three of subdivision (c)
2 of section eleven hundred five of this part shall not apply.
3 § 4. Subdivision (a) of section 1109 of the tax law, as amended by
4 section 1 of part BB of chapter 61 of the laws of 2005, is amended to
5 read as follows:
6 (a) General. In addition to the taxes imposed by sections eleven
7 hundred five and eleven hundred ten of this [article] part, there is
8 hereby imposed within the territorial limits of the metropolitan commu-
9 ter transportation district created and established pursuant to section
10 twelve hundred sixty-two of the public authorities law, and there shall
11 be paid, additional taxes, at the rate of three-eighths of one percent,
12 which shall be identical to the taxes imposed by sections eleven hundred
13 five and eleven hundred ten of this [article] part, except that with
14 respect to the tax imposed by this section the exemption provided for in
15 paragraph forty-five of subdivision (a) of section eleven hundred
16 fifteen of this article and the exception provided for in subparagraph
17 (xii) of paragraph three of subdivision (c) of section eleven hundred
18 five of this part shall not apply. Such sections eleven hundred five
19 and eleven hundred ten of this part and the other sections of this arti-
20 cle, including the definition and the other exemption provisions, shall
21 apply for purposes of the taxes imposed by this section in the same
22 manner and with the same force and effect as if the language of those
23 sections had been incorporated in full into this section and had
24 expressly referred to the taxes imposed by this section.
25 § 5. Subdivision (a) of section 1115 of the tax law is amended by
26 adding a new paragraph 45 to read as follows:
27 (45) Trucks, as such term is defined in section one hundred fifty-
28 eight of the vehicle and traffic law, whether purchased or leased, and
29 property installed on such vehicles for their equipping, maintenance or
30 repair, provided such vehicles have a gross vehicle weight which exceeds
31 thirty-three thousand pounds.
32 § 6. The opening paragraph of paragraph 1 of subdivision (a) of
33 section 1210 of the tax law, as amended by section 2 of part WW of chap-
34 ter 60 of the laws of 2016, is amended to read as follows:
35 Either, all of the taxes described in article twenty-eight of this
36 chapter, at the same uniform rate, as to which taxes all provisions of
37 the local laws, ordinances or resolutions imposing such taxes shall be
38 identical, except as to rate and except as otherwise provided, with the
39 corresponding provisions in such article twenty-eight, including the
40 definition and exemption provisions of such article, except that the
41 exemption provided in paragraph forty-five of subdivision (a) of section
42 eleven hundred fifteen of this chapter and the exception provided for in
43 subparagraph (xii) of paragraph three of subdivision (c) of section
44 eleven hundred five of this chapter shall not apply, so far as the
45 provisions of such article twenty-eight can be made applicable to the
46 taxes imposed by such city or county and with such limitations and
47 special provisions as are set forth in this article. The taxes author-
48 ized under this subdivision may not be imposed by a city or county
49 unless the local law, ordinance or resolution imposes such taxes so as
50 to include all portions and all types of receipts, charges or rents,
51 subject to state tax under sections eleven hundred five and eleven
52 hundred ten of this chapter, except as otherwise provided.
53 § 7. This act shall take effect December 1, 2019; provided however,
54 that the exemption and exception provided for in sections one through
55 six of this act shall apply to retail sales or uses occurring on or
56 after December 1, 2019.