Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
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---|---|
Jan 04, 2012 |
referred to investigations and government operations |
Feb 24, 2011 |
referred to investigations and government operations |
Senate Bill S3509
2011-2012 Legislative Session
Sponsored By
(R, C, IP, RFM) Senate District
Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee
- Introduced
-
- In Committee Assembly
- In Committee Senate
-
- On Floor Calendar Assembly
- On Floor Calendar Senate
-
- Passed Assembly
- Passed Senate
- Delivered to Governor
- Signed By Governor
Actions
2011-S3509 (ACTIVE) - Details
2011-S3509 (ACTIVE) - Sponsor Memo
BILL NUMBER:S3509 TITLE OF BILL: An act to amend the tax law, in relation to the sales tax exemption for car wash facilities PURPOSE: To expand the sales tax exemption for coin-operated car wash services to authorize the exemption where payment is made by credit or debit card. SUMMARY OF PROVISIONS: Amends section 115(t)(3) of the tax law to include services operated by a credit or debit card machine within the definition of "coin-operated." JUSTIFICATION: Under current law, coin-operated car wash services are exempt from sales tax. "Coin-operated" is defined to include coin-operated, currency-operated or token operated, but does not include credit or debit card machine transactions. If a coin-operated car wash business adds equipment to authorize payment by credit or debit card. then the coin operated services are not subject to sales tax under current law, but the services paid for through the credit or debit card machine are subject to sales tax. This requires a
2011-S3509 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 3509 2011-2012 Regular Sessions I N S E N A T E February 24, 2011 ___________ Introduced by Sen. SEWARD -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Govern- ment Operations 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: Section 1. Paragraph 3 of subdivision (t) of section 1115 of the tax law, as amended by chapter 489 of the laws of 2003, is amended to read as follows: (3) For purposes of this subdivision, the term "coin-operated" includes coin-operated, currency-operated [or], token-operated OR OPER- ATED BY A CREDIT OR DEBIT CARD MACHINE and the term "motor vehicle" shall mean a motor vehicle as defined in subdivision (f) of section eleven hundred thirty-two of this article. S 2. This act shall take effect on the first day of a sales tax quar- terly period as described in subdivision (b) of section 1136 of the tax law, occurring at least sixty days after this act shall have become a law. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD05225-01-1
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