S T A T E O F N E W Y O R K
________________________________________________________________________
4689
2009-2010 Regular Sessions
I N A S S E M B L Y
February 5, 2009
___________
Introduced by M. of A. MORELLE -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend the tax law, in relation to establishing an exemption
from the tax on sales and the compensating use tax for labor used to
improve historic real property
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. The opening paragraph of paragraph 3 of subdivision (c) of
section 1105 of the tax law, as amended by chapter 986 of the laws of
1983, is amended to read as follows:
Installing tangible personal property, excluding a mobile home, or
maintaining, servicing or repairing tangible personal property, includ-
ing a mobile home, OR MAINTAINING, SERVICING, REPAIRING OR IMPROVING
HISTORIC REAL PROPERTY, not held for sale in the regular course of busi-
ness, whether or not the services are performed directly or by means of
coin-operated equipment or by any other means, and whether or not any
tangible personal property is transferred in conjunction therewith,
except:
S 2. This act shall take effect on the first of January next succeed-
ing the date on which it shall have become a law.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD08433-01-9