Provides that the sales tax exemption for coin operated car wash facilities shall apply to those facilities which may be operated by a credit or debit card.
STATE OF NEW YORK
________________________________________________________________________
6185
2015-2016 Regular Sessions
IN ASSEMBLY
March 16, 2015
___________
Introduced by M. of A. MORELLE, COOK, CRESPO, SIMANOWITZ, HOOPER, SCHIM-
MINGER -- Multi-Sponsored by -- M. of A. ARROYO, MAGEE, MOYA, RIVERA
-- read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to the sales tax exemption for
car wash facilities
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 (t) of section 1115 of the tax
2 law, as amended by chapter 489 of the laws of 2003, is amended to read
3 as follows:
4 (3) For purposes of this subdivision, the term "coin-operated"
5 includes coin-operated, currency-operated [or], token-operated or oper-
6 ated by a credit or debit card machine and the term "motor vehicle"
7 shall mean a motor vehicle as defined in subdivision (f) of section
8 eleven hundred thirty-two of this article.
9 § 2. This act shall take effect on the first day of a sales tax quar-
10 terly period as described in subdivision (b) of section 1136 of the tax
11 law, occurring at least sixty days after this act shall have become a
12 law.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD04683-01-5
