STATE OF NEW YORK
________________________________________________________________________
3230
2009-2010 Regular Sessions
IN SENATE
March 13, 2009
___________
Introduced by Sens. FLANAGAN, O. JOHNSON, VOLKER -- read twice and
ordered printed, and when printed to be committed to the Committee on
Investigations and Government Operations
AN ACT to amend the tax law, in relation to exempting coin-operated tire
inflation equipment from sales and use taxes
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 is renumbered paragraph 4 and a new paragraph 3 is added to read as
3 follows:
4 (3) Receipts from every sale, except for resale, of the service of
5 inflating of tires and other inflatable tangible personal property and
6 consideration given or contracted to be given for such service, where
7 the purchaser or user of the service inflates the tires or other such
8 tangible personal property at the facility where the air stand or tire
9 inflation equipment is located, by means exclusively of coin-operated
10 equipment and neither the vendor operating the facility nor any employee
11 of the vendor assists the purchaser in inflating the tires or other
12 property, shall be exempt from tax under this article, to the extent of
13 the amount of money or value, in money, of tokens deposited in such
14 coin-operated equipment by the purchaser of the service.
15 § 2. This act shall take effect on the first day of the sales tax
16 quarterly period, as described in subdivision (b) of section 1136 of the
17 tax law, next commencing at least sixty days after this act shall have
18 become a law and shall apply to services rendered on or after such date
19 in accordance with the applicable transitional provisions in sections
20 1106 and 1217 of the tax law; provided, further, that the commissioner
21 of taxation and finance shall be authorized on and after the date this
22 act shall have become a law to adopt and amend any rules or regulations
23 and issue any procedure, forms or instructions necessary to implement
24 this act on its effective date.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD06498-01-9
