NY State Assembly Bill 2009-A8865

Archive: Last Bill Status - In Assembly 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

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Actions

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Date of Action	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 06, 2010	referred to ways and means
Jun 17, 2009	print number 8865b
Jun 17, 2009	amend (t) and recommit to ways and means
Jun 16, 2009	print number 8865a
Jun 16, 2009	amend and recommit to ways and means
Jun 11, 2009	referred to ways and means

Bill Amendments

Original

B (Active)

co-Sponsors

2009-A8865 - Details

Current Committee:: Assembly Ways And Means
Law Section:: Tax Law
Laws Affected:: Amd §1101, Tax L

2009-A8865 - Summary

Excludes livery that is dispatched from a central facility.

2009-A8865 - Sponsor Memo

                                BILL NUMBER:A8865

TITLE  OF  BILL:   An act to amend the tax law, in relation to excluding
community care services and base stations from sales tax

PURPOSE OF BILL: This legislation provides  a  technical  correction  to
Subdivision  (b)  of section 1101 of the tax law, which in contravention
to legislative intent, while excluding the taxicabs, placed certain  NYC
Livery  transportation  services  in  a sales tax provision. This legis-
lation corrects that error by specifically excluding from the sales  tax
those  community  car services defined as "Livery" and "Base Station" by
the New York City  Taxi  and  Limousine  Commissions  (TLC).  Livery  as
defined  by the New York City Taxi and Limousine Commission (TLC) refers
to the community for-hire vehicles that are  not  Black  Car  or  Luxury
Limousine.  Base  Station, as defined by the NYC TLC, is the entity that
dispatches the Livery.

JUSTIFICATION: The NYC TLC defined  Livery  and  Base  Station  are  the
community car services that are the actual taxicab of the outer boroughs
and  upper  Manhattan. The NYC Livery car industry organically developed
to community car services serving communities  not  serviced  by  yellow
cabs.  For these communities, the non-presence of yellow taxis disadvan-
tage seniors, people of color and persons living in underserved communi-
ties from attending to simple day-to-day activities.

The similarity between the Manhattan "Yellow" taxicabs to  the  NYC  TLC

defined  Livery cabs and Base Station is across the board. From the need
for outside markings of both Livery and Yellow cabs, to the need for the
display of license, insurance, and the Passenger Bill of  Rights  inside
both  Livery  and  Yellow  cabs,  and to the structure of fares, none of
which exists on the Black Cars or the Luxury Limousines.

The state legislature did not intend for the NYC TLC defined Livery  and
Base Station to be included in the sales tax. This understanding derives
from numerous conversations with legislators and staff in the Governor's
Division  of  Budget and the state Senate and Assembly.  Apparently, the
drafting error resulted from misunderstanding the definition  of  Livery
as  applied  in  New York State vs. the definition of Livery in New York
City. As a result, the community based car service in New York City, the
New York City Livery, was grouped with a far more  expansive  definition
of  livery provided by state law. The proposed legislation corrects this
misapplication of the New York City Definition of livery.

The NYC TLC recently promulgated new  rules,  which  represent  a  major
financial  impact  on  the  NYC livery industry (examples include adding
staff in order to comply with new rules of  fare  quotation  and  record
keeping,  provide signage in protective cases and many more).  Moreover,
the NYC TLC defined Livery Bases (Base Station) are subject to an  addi-
tional financial obligation for membership in the new Independent Livery
Driver  Benefit  Fund.  Together, the new NYC TLC rules and the New York
State Livery Fund represent an annual financial burden on  the  NYC  TLC
defined  Livery and NYC TLC defined Base Station of $32,000.000 per year

moving forward, plus a one-time financial impact of $3,960,000  for  the
added signage.

Importantly,  the  economic  impact  of this legislation on the state is
zero. This non-effect on the State's  accounting  reflects  the  state's
revenue  calculation  reasonably  could not include the sales tax on NYC
TLC defined Livery car services as this service was not expected  to  be
included in the sales tax.

LEGISLATIVE HISTORY: None.

FISCAL IMPLICATIONS FOR STATE AND LOCAL GOVERNMENTS:  To be determined.

EFFECTIVE DATE: This act shall take effect immediately.

2009-A8865 - Bill Text download pdf

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

                                  8865

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                              June 11, 2009
                               ___________

Introduced  by  M.  of  A.  ESPAILLAT,  CASTRO, PERALTA -- read once and
  referred to the Committee on Ways and Means

AN ACT to amend the tax law, in relation  to  excluding  community  care
  services and base stations from sales tax

  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  added  by  section  1 of part U-1 of chapter 57 of the laws of
2009, 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[,] OR  black
car [or other motor vehicle, with a driver,] but excluding a taxicab and
a  bus,  and  excluding  any  scheduled public service, BASE STATION AND
LIVERY AS DEFINED BY SECTION 6-01 OF THE RULES AND  REGULATIONS  OF  THE
NEW  YORK  CITY TAXI AND LIMOUSINE COMMISSION. 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.
  S 2. This act shall take effect immediately.

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

                                                           LBD14342-01-9

co-Sponsors

2009-A8865A - Details

Current Committee:: Assembly Ways And Means
Law Section:: Tax Law
Laws Affected:: Amd §1101, Tax L

2009-A8865A - Summary

Excludes livery that is dispatched from a central facility.

2009-A8865A - Sponsor Memo

2009-A8865A - Bill Text download pdf

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

                                 8865--A

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                              June 11, 2009
                               ___________

Introduced  by  M.  of  A.  ESPAILLAT,  CASTRO, PERALTA -- read once and
  referred to the Committee on Ways and Means --  committee  discharged,
  bill  amended,  ordered  reprinted  as amended and recommitted to said
  committee

AN ACT to amend the tax law, in  relation  to  excluding  community  car
  services and base stations from sales tax

  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  added  by  section  1 of part U-1 of chapter 57 of the laws of
2009, 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[,] OR  black
car  [or  other  motor vehicle, with a driver,] but excluding a taxicab,
LIVERY AS DEFINED BY SECTION 6-01 OF THE RULES AND  REGULATIONS  OF  THE
NEW  YORK  CITY  TAXI AND LIMOUSINE COMMISSION THAT IS DISPATCHED FROM A
BASE STATION and a bus, and excluding any scheduled  public  service  AS

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD14342-02-9

A. 8865--A                          2

DEFINED  BY  SECTION  6-01  OF THE RULES AND REGULATIONS OF THE NEW YORK
CITY TAXI AND LIMOUSINE COMMISSION. 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.
  S  2.  This  act  shall  take  effect  immediately  and shall apply to
receipts received on or after June 1, 2009.

co-Sponsors

View additional co-sponsors

multi-Sponsors

2009-A8865B (ACTIVE) - Details

Current Committee:: Assembly Ways And Means
Law Section:: Tax Law
Laws Affected:: Amd §1101, Tax L

2009-A8865B (ACTIVE) - Summary

Excludes livery that is dispatched from a central facility.

2009-A8865B (ACTIVE) - Sponsor Memo

2009-A8865B (ACTIVE) - Bill Text download pdf

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

                                 8865--B

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                              June 11, 2009
                               ___________

Introduced  by  M.  of  A.  ESPAILLAT,  CASTRO, PERALTA -- read once and
  referred to the Committee on Ways and Means --  committee  discharged,
  bill  amended,  ordered  reprinted  as amended and recommitted to said
  committee -- again  reported  from  said  committee  with  amendments,
  ordered reprinted as amended and recommitted to said committee

AN ACT to amend the tax law, in relation to transportation service

  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  added  by  section  1 of part U-1 of chapter 57 of the laws of
2009, 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
or  other  motor  vehicle,  with a driver, but excluding a taxicab and a
bus, and [excluding] any scheduled public service AND EXCLUDING A LIVERY
DISPATCHED FROM A CENTRAL FACILITY IN A CITY WITH A POPULATION  OF  MORE
THAN  ONE  MILLION PEOPLE WHERE SUCH CENTRAL FACILITY HAS CERTIFIED THAT

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD14342-05-9

A. 8865--B                          2

MORE THAN TEN PERCENT OF ITS BUSINESS IS ON A DIRECT CASH PAYMENT  BY  A
PASSENGER  AND  RATES ARE NOT BASED ON GARAGE TO GARAGE SERVICE.  Limou-
sine 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.
  S  2.  This  act  shall  take  effect  immediately  and shall apply to
receipts received on or after June 1, 2009.

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Assembly Bill A8865

Sponsored By

Archive: Last Bill Status - In Assembly Committee

Actions

Bill Amendments

co-Sponsors

2009-A8865 - Details

2009-A8865 - Summary

2009-A8865 - Sponsor Memo

2009-A8865 - Bill Text download pdf

co-Sponsors

2009-A8865A - Details

2009-A8865A - Summary

2009-A8865A - Sponsor Memo

2009-A8865A - Bill Text download pdf

co-Sponsors

multi-Sponsors

2009-A8865B (ACTIVE) - Details

2009-A8865B (ACTIVE) - Summary

2009-A8865B (ACTIVE) - Sponsor Memo

2009-A8865B (ACTIVE) - Bill Text download pdf

Comments

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Assembly Bill A8865

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Sponsored By

ESPAILLAT

Archive: Last Bill Status - In Assembly Committee

Actions

Bill Amendments

co-Sponsors

Nelson Castro

José Peralta

2009-A8865 - Details

2009-A8865 - Summary

2009-A8865 - Sponsor Memo

2009-A8865 - Bill Text download pdf

co-Sponsors

Nelson Castro

José Peralta

2009-A8865A - Details

2009-A8865A - Summary

2009-A8865A - Sponsor Memo

2009-A8865A - Bill Text download pdf

co-Sponsors

Nelson Castro

Ann-Margaret Carrozza

Michael Cusick

Audrey Pheffer

multi-Sponsors

William Scarborough

Helene Weinstein

2009-A8865B (ACTIVE) - Details

2009-A8865B (ACTIVE) - Summary

2009-A8865B (ACTIVE) - Sponsor Memo

2009-A8865B (ACTIVE) - Bill Text download pdf

Comments