S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  7072

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                             April 23, 2015
                               ___________

Introduced  by M. of A. OAKS, BARCLAY, HAWLEY, FINCH, MONTESANO, SALADI-
  NO, BORELLI, DiPIETRO, WALTER, NOJAY, RAIA -- Multi-Sponsored by -- M.
  of A. CROUCH, KOLB, McDONOUGH, McLAUGHLIN, PALMESANO, STEC, TENNEY  --
  read once and referred to the Committee on Ways and Means

AN  ACT  to  amend  the  tax law, in relation to exempting certain motor
  vehicles, parts and services  therefor  and  railroad  rolling  stock,
  parts  and services therefor from the sales and use tax imposed by the
  state

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1. Paragraph 3 of subdivision (c) of section 1105  of the tax
law is amended by adding two new subparagraphs (xii) and (xiii) to  read
as follows:
  (XII)  SERVICES RENDERED WITH RESPECT TO THE MAINTENANCE AND REPAIR OF
RAILROAD AND ROLLING STOCK, PARTS THEREOF AND THE STRUCTURAL  COMPONENTS
OF THE RAILROAD AS DEFINED IN PARAGRAPH FORTY-FIVE OF SUBDIVISION (A) OF
SECTION ELEVEN HUNDRED FIFTEEN OF THIS ARTICLE.
  (XIII) SERVICES RENDERED WITH RESPECT TO THE MAINTENANCE AND REPAIR OF
MOTOR  VEHICLES AND THE PARTS THEREOF AS DEFINED IN PARAGRAPH FORTY-FOUR
OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS ARTICLE.
  S 2. Clause 1 of subdivision (b) of section 1107 of the  tax  law,  as
amended  by  chapter  472  of  the  laws  of 2000, is amended to read as
follows:
  (1)  The  exemptions  provided  for  in  PARAGRAPHS   FORTY-FOUR   AND
FORTY-FIVE  OF  SUBDIVISION  (A)  AND  subdivision (c) of section eleven
hundred fifteen AND THE EXCEPTIONS PROVIDED FOR IN  SUBPARAGRAPHS  (XII)
AND  (XIII)  OF  PARAGRAPH  THREE  OF  SUBDIVISION (C) OF SECTION ELEVEN
HUNDRED FIVE shall not apply to fuel,  gas,  electricity,  refrigeration
and steam, and gas, electric, refrigeration and steam service of whatev-
er  nature  for  use  or  consumption  directly  and  exclusively in the
production of gas, electricity, refrigeration or steam.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05930-02-5
              

A. 7072                             2

  S 3. Subdivision (b) of section 1108 of the  tax  law  is  amended  by
adding a new paragraph 6 to read as follows:
  (6)   THE   EXEMPTIONS  PROVIDED  FOR  IN  PARAGRAPHS  FORTY-FOUR  AND
FORTY-FIVE OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN AND  THE
EXCEPTIONS  PROVIDED  FOR IN SUBPARAGRAPHS (XII) AND (XIII) OF PARAGRAPH
THREE OF SUBDIVISION (C) OF SECTION ELEVEN HUNDRED FIVE SHALL NOT APPLY.
  S 4. Subdivision (a) of section 1109 of the tax  law,  as  amended  by
section  1  of  part BB of chapter 61 of the laws of 2005, is amended to
read as follows:
  (a) General. In addition to  the  taxes  imposed  by  sections  eleven
hundred  five  and  eleven  hundred ten of this article, there is hereby
imposed within the  territorial  limits  of  the  metropolitan  commuter
transportation  district  created  and  established  pursuant to section
twelve hundred sixty-two of the public authorities law, and there  shall
be  paid, additional taxes, at the rate of three-eighths of one percent,
which shall be identical to the taxes imposed by sections eleven hundred
five and eleven hundred ten of this article, EXCEPT THAT WITH RESPECT TO
THE TAX IMPOSED BY THIS SECTION THE EXEMPTIONS  PROVIDED  FOR  IN  PARA-
GRAPHS  FORTY-FOUR  AND  FORTY-FIVE OF SUBDIVISION (A) OF SECTION ELEVEN
HUNDRED FIFTEEN AND THE EXCEPTIONS PROVIDED FOR IN  SUBPARAGRAPHS  (XII)
AND  (XIII)  OF  PARAGRAPH  THREE  OF  SUBDIVISION (C) OF SECTION ELEVEN
HUNDRED FIVE SHALL NOT APPLY. Such  sections  ELEVEN  HUNDRED  FIVE  AND
ELEVEN HUNDRED TEN and the other sections of this article, including the
definition  and THE OTHER exemption provisions, shall apply for purposes
of the taxes imposed by this section in the same  manner  and  with  the
same  force  and  effect  as  if the language of those sections had been
incorporated in full into this section and had expressly referred to the
taxes imposed by this section.
  S 5. Subdivision (a) of section 1115 of the  tax  law  is  amended  by
adding two new paragraphs 44 and 45 to read as follows:
  (44)  MOTOR  VEHICLES  AS  DEFINED  IN SUBDIVISION TWO OF SECTION FIVE
HUNDRED ONE OF THIS CHAPTER WHETHER PURCHASED OR LEASED AND PARTS THERE-
OF AND THE SERVICES RENDERED WITH RESPECT TO  THE  MAINTENANCE  OF  SUCH
MOTOR VEHICLES AND PARTS.
  (45)  RAILROAD ROLLING STOCK WHETHER PURCHASED OR LEASED BY A RAILROAD
WHICH IS ENGAGED IN INTRASTATE OR INTERSTATE  COMMERCE,  PARTS  THEREOF,
STRUCTURAL  COMPONENTS  RELATING  TO  THE  RIGHT OF WAY OF THE RAILROAD,
SERVICES RENDERED WITH RESPECT TO  THE  MAINTENANCE  OF  SUCH  VEHICLES,
PARTS  AND STRUCTURAL COMPONENTS. THE TERM "STRUCTURAL COMPONENTS" SHALL
INCLUDE BUT IS NOT LIMITED TO RAIL, BRIDGES, CROSSING ARMS  AND  TRAFFIC
SIGNALS.
  S 6. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
amended  by  section  3  of part Z of chapter 59 of the laws of 2015, is
amended to read as follows:
  (1) Either, all of the taxes described in article twenty-eight of this
chapter, at the same uniform rate, as to which taxes all  provisions  of
the  local  laws, ordinances or resolutions imposing such taxes shall be
identical, except as to rate and except as otherwise provided, with  the
corresponding  provisions  in  such  article twenty-eight, including the
definition  and  exemption  provisions  of  such  article,  EXCEPT   THE
EXEMPTIONS  PROVIDED  FOR  IN  PARAGRAPHS  FORTY-FOUR  AND FORTY-FIVE OF
SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF  THIS  CHAPTER  AND
THE  EXCEPTIONS  PROVIDED FOR IN SUBPARAGRAPHS (XII) AND (XIII) OF PARA-
GRAPH THREE OF SUBDIVISION (C) OF SECTION ELEVEN HUNDRED  FIVE  OF  THIS
CHAPTER  SHALL  NOT APPLY so far as the provisions of such article twen-
ty-eight can be made applicable to the taxes imposed  by  such  city  or

A. 7072                             3

county and with such limitations and special provisions as are set forth
in  this article. The taxes authorized under this subdivision may not be
imposed by a city or county unless the local law,  ordinance  or  resol-
ution  imposes such taxes so as to include all portions and all types of
receipts, charges or rents, subject to state tax under  sections  eleven
hundred five and eleven hundred ten of this chapter, except as otherwise
provided. (i) Any local law, ordinance or resolution enacted by any city
of  less  than one million or by any county or school district, imposing
the taxes authorized by this  subdivision,  shall,  notwithstanding  any
provision  of  law  to  the contrary, exclude from the operation of such
local taxes all sales of tangible personal property for use or  consump-
tion  directly  and predominantly in the production of tangible personal
property, gas, electricity, refrigeration or steam, for sale,  by  manu-
facturing,   processing,   generating,  assembly,  refining,  mining  or
extracting; and all sales of  tangible  personal  property  for  use  or
consumption  predominantly either in the production of tangible personal
property, for sale, by farming or in a commercial horse boarding  opera-
tion,  or  in  both;  and,  unless  such city, county or school district
elects  otherwise,  shall  omit  the  provision  for  credit  or  refund
contained in clause six of subdivision (a) or subdivision (d) of section
eleven  hundred  nineteen of this chapter. (ii) Any local law, ordinance
or resolution enacted by any city, county or school  district,  imposing
the  taxes  authorized  by  this subdivision, shall omit the residential
solar energy systems equipment and electricity exemption provided for in
subdivision (ee), the commercial  solar  energy  systems  equipment  and
electricity  exemption provided for in subdivision (ii) and the clothing
and footwear exemption provided for in paragraph thirty  of  subdivision
(a) of section eleven hundred fifteen of this chapter, unless such city,
county or school district elects otherwise as to either such residential
solar  energy  systems equipment and electricity exemption, such commer-
cial solar energy systems equipment and electricity  exemption  or  such
clothing and footwear exemption.
  S  7.  This act shall take effect December 1, 2015; provided, however,
that if section 3 of part Z of chapter 59 of the laws of 2015 shall  not
have  taken  effect  on or before such date then section six of this act
shall take effect on the same date and in the same manner as such  chap-
ter  of  the  laws  of  2015  takes  effect  provided, further, that the
exemptions and exceptions provided for in sections one  through  six  of
this  act  shall  apply  to  retail sales or uses occurring on and after
January 1, 2016.