S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7104
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                              April 10, 2017
                                ___________
 
 Introduced  by  M. of A. OAKS, BARCLAY, HAWLEY, FINCH, MONTESANO, DiPIE-
   TRO, WALTER, RAIA, ERRIGO -- Multi-Sponsored by -- M. of  A.  BLANKEN-
   BUSH,  CROUCH, GIGLIO, KOLB, McDONOUGH, McLAUGHLIN, PALMESANO, STEC --
   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.
   §  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 whatever 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.
              

                                                            LBD08443-01-7

 A. 7104                             2
 
   §  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.
   § 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.
   § 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.
   §  6.  The  opening  paragraph  of  paragraph  1 of subdivision (a) of
 section 1210 of the tax law, as amended by section 2 of part WW of chap-
 ter 60 of the laws of 2016, is amended to read as follows:
   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. 7104                             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.
   §  7.  This act shall take effect December 1, 2017; provided, however,
 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, 2018.