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Senate Bill S8411

2009-2010 Legislative Session

Excludes from sales tax transportation service provided by an affiliated livery vehicle in a city with a population of one million or more

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Archive: Last Bill Status - In Senate Committee Finance Committee

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2009-S8411 (ACTIVE) - Details

Current Committee:
Senate Finance
Law Section:
Tax Law
Laws Affected:
Amd ยง1101, Tax L

2009-S8411 (ACTIVE) - Summary

Excludes from sales tax transportation service provided by an affiliated livery vehicle in a city with a population of one million or more.

2009-S8411 (ACTIVE) - Sponsor Memo

2009-S8411 (ACTIVE) - Bill Text download pdf 

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

                                  8411

                            I N  S E N A T E

                              June 29, 2010
                               ___________

Introduced  by  Sen. PERALTA -- read twice and ordered printed, and when
  printed to be committed to the Committee on Finance

AN ACT to amend the tax law, in relation to  excluding  from  sales  tax
  transportation  service  provided by an affiliated livery vehicle in a
  city with a population of one million or more

  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 a chapter of the laws of 2010, amending  the  tax  law,
relating  to excluding from sales tax transportation service provided by
an affiliated livery vehicle in a city with a population of one  million
or more, as proposed in legislative bill numbers S.6610C and A.9710D, 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 (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

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

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