S T A T E O F N E W Y O R K
________________________________________________________________________
5578
2009-2010 Regular Sessions
I N A S S E M B L Y
February 13, 2009
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Introduced by M. of A. OAKS, BACALLES, FINCH, HAWLEY -- Multi-Sponsored
by -- M. of A. BURLING, CROUCH, ERRIGO, JORDAN, KOLB, McDONOUGH,
MILLER, TOWNSEND -- 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.
LBD05186-01-9
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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. Subparagraph (i) of paragraph 1 of subdivision (a) of section
1210 of the tax law, as amended by section 4 of part SS-1 of chapter 57
of the laws of 2008, is amended to read as follows:
(i) 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. 5578 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. 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) of section eleven hundred
nineteen of this chapter. 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 equip-
ment exemption provided for in subdivision (ee), the clothing and foot-
wear exemption provided for in paragraph thirty of subdivision (a) and
the qualified empire zone enterprise exemptions provided for in subdivi-
sion (z) of section eleven hundred fifteen of this chapter, unless such
city, county or school district elects otherwise as to either such resi-
dential solar energy systems equipment exemption or such clothing and
footwear exemption or such qualified empire zone enterprise exemptions;
provided that if such a city having a population of one million or more
in which the taxes imposed by section eleven hundred seven of this chap-
ter are in effect enacts the resolution described in subdivision (k) of
this section or repeals such resolution or enacts the resolution
described in subdivision (l) of this section or repeals such resolution
or enacts the resolution described in subdivision (n) of this section or
repeals such resolution, such resolution or repeal shall also be deemed
to amend any local law, ordinance or resolution enacted by such a city
imposing such taxes pursuant to the authority of this subdivision,
whether or not such taxes are suspended at the time such city enacts its
resolution pursuant to subdivision (k), (l) or (n) of this section or at
the time of any such repeal; provided, further, that any such local law,
ordinance or resolution and section eleven hundred seven of this chap-
ter, as deemed to be amended in the event a city of one million or more
enacts a resolution pursuant to the authority of subdivision (k), (l) or
(n) of this section, shall be further amended, as provided in section
twelve hundred eighteen of this subpart, so that the residential solar
energy systems equipment exemption or the clothing and footwear
exemption or the qualified empire zone enterprise exemptions in any such
local law, ordinance or resolution or in such section eleven hundred
seven are the same, as the case may be, as the residential solar energy
systems equipment exemption provided for in subdivision (ee), the cloth-
ing and footwear exemption in paragraph thirty of subdivision (a) or the
qualified empire zone enterprise exemptions in subdivision (z) of
section eleven hundred fifteen of this chapter.
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S 7. This act shall take effect December 1, 2009 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, 2010.