Amd §§1101 & 1213, rpld §1105 sub (c) ¶10, §1111 sub (o), §1115 sub (hh), §1283, Tax L
Repeals the sales tax on transportation service; excludes from the definition of "affiliated livery vehicle" in a city of a population of one million or more, for-hire vehicles dispatched from a central facility for which more than 90% of its for-hire business is generated by electronic hail.
STATE OF NEW YORK
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1282--A
2015-2016 Regular Sessions
IN SENATE
January 9, 2015
___________
Introduced by Sen. PERALTA -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment Operations -- recommitted to the Committee on Investigations and
Government Operations in accordance with Senate Rule 6, sec. 8 --
reported favorably from said committee and committed to the Committee
on Finance -- committee discharged, bill amended, ordered reprinted as
amended and recommitted to said committee
AN ACT to amend the tax law, in relation to the imposition of sales tax
upon transportation service; and to repeal certain provisions of such
law relating thereto
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 amended by section 1 of part WW of chapter 57 of the laws of
3 2010, 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
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD00441-02-6
S. 1282--A 2
1 or other motor vehicle, with a driver, but excluding (i) a taxicab, (ii)
2 a bus, and (iii), in a city of one million or more in this state, an
3 affiliated livery vehicle, and excluding any scheduled public service.
4 Limousine means a vehicle with a seating capacity of up to fourteen
5 persons, excluding the driver. Black car means a for-hire vehicle
6 dispatched from a central facility. "Affiliated livery vehicle" means a
7 for-hire motor vehicle with a seating capacity of up to six persons,
8 including the driver, [other than a black car or luxury limousine,] that
9 is authorized and licensed by the taxi and limousine commission of a
10 city of one million or more to be dispatched by a base station located
11 in such a city and regulated by such taxi and limousine commission; and
12 the charges for service provided by an affiliated livery vehicle are on
13 the basis of flat rate, time, mileage, or zones and not on a garage to
14 garage basis. An affiliated livery vehicle shall not include a for-hire
15 vehicle dispatched from a central facility which has certified to the
16 satisfaction of the taxi and limousine commission of a city with a popu-
17 lation of one million or more that more than ninety percent of its for-
18 hire business is conducted by electronic hail.
19 § 2. Paragraph 10 of subdivision (c) of section 1105 of the tax law is
20 REPEALED.
21 § 3. Subdivision (o) of section 1111 of the tax law is REPEALED.
22 § 4. Subdivision (hh) of section 1115 of the tax law is REPEALED.
23 § 5. Section 1213 of the tax law, as amended by section 2 of part WW
24 of chapter 57 of the laws of 2010, is amended to read as follow:
25 § 1213. Deliveries outside the jurisdiction where sale is made. Where
26 a sale of tangible personal property or services, including prepaid
27 telephone calling services, but not including other services described
28 in subdivision (b) of section eleven hundred five of this chapter,
29 including an agreement therefor, is made in any city, county or school
30 district, but the property sold, the property upon which the services
31 were performed or prepaid telephone calling or other service is or will
32 be delivered to the purchaser elsewhere, such sale shall not be subject
33 to tax by such city, county or school district. However, if delivery
34 occurs or will occur in a city, county or school district imposing a tax
35 on the sale or use of such property, prepaid telephone calling or other
36 services, the vendor shall be required to collect from the purchaser, as
37 provided in section twelve hundred fifty-four of this article, the
38 aggregate sales or compensating use taxes imposed by the city, if any,
39 county and school district in which delivery occurs or will occur, for
40 distribution by the commissioner to such taxing jurisdiction or juris-
41 dictions. For the purposes of this section delivery shall be deemed to
42 include transfer of possession to the purchaser and the receiving of the
43 property or of the service, including prepaid telephone calling service,
44 by the purchaser. [Notwithstanding the foregoing, where a transportation
45 service described in paragraph ten of subdivision (c) of section eleven
46 hundred five of this chapter begins in one jurisdiction but ends in
47 another jurisdiction, any tax imposed pursuant to the authority of this
48 article shall be due the jurisdiction or jurisdictions where the service
49 commenced.]
50 § 6. Section 1283 of the tax law is REPEALED.
51 § 7. This act shall take effect on the first of July next succeeding
52 the date on which it shall have become a law.
