S T A T E   O F   N E W   Y O R K
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                                 1282--A

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                             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:

  Section 1. Paragraph 34 of subdivision (b) of section 1101 of the  tax
law,  as  amended  by  section 1 of part WW of chapter 57 of the laws of
2010, is amended to read as follows:
  (34) Transportation service. The service of transporting, carrying  or
conveying  a  person  or  persons by livery service; whether to a single
destination or to multiple destinations; and  whether  the  compensation
paid  by  or  on behalf of the passenger is based on mileage, trip, time
consumed or any other basis. A service that  begins  and  ends  in  this
state  is deemed intra-state even if it passes outside this state during
a portion of the trip. However, transportation service does not  include
transportation  of  persons  in connection with funerals. Transportation
service includes transporting, carrying, or conveying  property  of  the
person  being  transported,  whether  owned  by  or  in the care of such
person. In addition to what is included in the definition  of  "receipt"
in paragraph three of this subdivision, receipts from the sale of trans-
portation  service  subject  to  tax  include  any  handling,  carrying,
baggage, booking service, administrative, mark-up, additional, or  other
charge,  of  any  nature,  made  in  conjunction with the transportation
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

or other motor vehicle, with a driver, but excluding (i) a taxicab, (ii)
a  bus,  and  (iii),  in a city of one million or more in this state, an
affiliated livery vehicle, and excluding any scheduled  public  service.
Limousine  means  a  vehicle  with  a seating capacity of up to fourteen
persons, excluding the  driver.  Black  car  means  a  for-hire  vehicle
dispatched  from a central facility. "Affiliated livery vehicle" means a
for-hire motor vehicle with a seating capacity of  up  to  six  persons,
including the driver, [other than a black car or luxury limousine,] that
is  authorized  and  licensed  by the taxi and limousine commission of a
city of one million or more to be dispatched by a base  station  located
in  such a city and regulated by such taxi and limousine commission; and
the charges for service provided by an affiliated livery vehicle are  on
the  basis  of flat rate, time, mileage, or zones and not on a garage to
garage basis.  AN AFFILIATED LIVERY VEHICLE SHALL NOT INCLUDE A FOR-HIRE
VEHICLE DISPATCHED FROM A CENTRAL FACILITY WHICH HAS  CERTIFIED  TO  THE
SATISFACTION OF THE TAXI AND LIMOUSINE COMMISSION OF A CITY WITH A POPU-
LATION  OF ONE MILLION OR MORE THAT MORE THAN NINETY PERCENT OF ITS FOR-
HIRE BUSINESS IS CONDUCTED BY ELECTRONIC HAIL.
  S 2. Paragraph 10 of subdivision (c) of section 1105 of the tax law is
REPEALED.
  S 3. Subdivision (o) of section 1111 of the tax law is REPEALED.
  S 4. Subdivision (hh) of section 1115 of the tax law is REPEALED.
  S 5. Section 1213 of the tax law, as amended by section 2 of  part  WW
of chapter 57 of the laws of 2010, is amended to read as follow:
  S  1213. Deliveries outside the jurisdiction where sale is made. Where
a sale of tangible personal  property  or  services,  including  prepaid
telephone  calling  services, but not including other services described
in subdivision (b) of section  eleven  hundred  five  of  this  chapter,
including  an  agreement therefor, is made in any city, county or school
district, but the property sold, the property upon  which  the  services
were  performed or prepaid telephone calling or other service is or will
be delivered to the purchaser elsewhere, such sale shall not be  subject
to  tax  by  such  city, county or school district. However, if delivery
occurs or will occur in a city, county or school district imposing a tax
on the sale or use of such property, prepaid telephone calling or  other
services, the vendor shall be required to collect from the purchaser, as
provided  in  section  twelve  hundred  fifty-four  of this article, the
aggregate sales or compensating use taxes imposed by the city,  if  any,
county  and  school district in which delivery occurs or will occur, for
distribution by the commissioner to such taxing jurisdiction  or  juris-
dictions.  For  the purposes of this section delivery shall be deemed to
include transfer of possession to the purchaser and the receiving of the
property or of the service, including prepaid telephone calling service,
by the purchaser. [Notwithstanding the foregoing, where a transportation
service described in paragraph ten of subdivision (c) of section  eleven
hundred  five  of  this  chapter  begins in one jurisdiction but ends in
another jurisdiction, any tax imposed pursuant to the authority of  this
article shall be due the jurisdiction or jurisdictions where the service
commenced.]
  S 6. Section 1283 of the tax law is REPEALED.
  S  7.  This act shall take effect on the first of July next succeeding
the date on which it shall have become a law.