S T A T E O F N E W Y O R K
________________________________________________________________________
6617
2009-2010 Regular Sessions
I N A S S E M B L Y
March 6, 2009
___________
Introduced by M. of A. BURLING, BACALLES, ERRIGO, FINCH -- Multi-Spon-
sored by -- M. of A. KOLB -- read once and referred to the Committee
on Ways and Means
AN ACT to amend the tax law, in relation to sales and use tax exemption
for services rendered with respect to the maintenance and repair of
trucks having a gross weight exceeding 26,000 pounds
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 a new subparagraph (xii) to read as follows:
(XII) SUCH SERVICES RENDERED WITH RESPECT TO THE MAINTENANCE AND
REPAIR OF TRUCKS AND PROPERTY USED BY OR PURCHASED FOR SUCH TRUCKS, AS
SUCH TRUCKS AND PROPERTY ARE SPECIFIED IN PARAGRAPH FORTY-FOUR OF SUBDI-
VISION (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 PARAGRAPH FORTY-FOUR OF SUBDIVISION
(A) AND subdivision (c) of section eleven hundred fifteen OF THIS ARTI-
CLE AND THE EXCEPTION PROVIDED FOR IN SUBPARAGRAPH (XII) OF PARAGRAPH
THREE OF SUBDIVISION (C) OF SECTION ELEVEN HUNDRED FIVE OF THIS PART
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.
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 EXEMPTION PROVIDED FOR IN PARAGRAPH FORTY-FOUR OF SUBDIVISION
(A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS ARTICLE AND THE EXCEPTION
PROVIDED FOR IN SUBPARAGRAPH (XII) OF PARAGRAPH THREE OF SUBDIVISION (C)
OF SECTION ELEVEN HUNDRED FIVE OF THIS PART SHALL NOT APPLY.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD06188-01-9
A. 6617 2
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] PART, there is
hereby imposed within the territorial limits of the metropolitan commu-
ter 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] PART , EXCEPT THAT WITH
RESPECT TO THE TAX IMPOSED BY THIS SECTION THE EXEMPTION PROVIDED FOR IN
PARAGRAPH FORTY-FOUR OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED
FIFTEEN OF THIS ARTICLE AND THE EXCEPTION PROVIDED FOR IN SUBPARAGRAPH
(XII) OF PARAGRAPH THREE OF SUBDIVISION (C) OF SECTION ELEVEN HUNDRED
FIVE OF THIS PART SHALL NOT APPLY. Such sections ELEVEN HUNDRED FIVE
AND ELEVEN HUNDRED TEN OF THIS PART and the other sections of this arti-
cle, 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 a new paragraph 44 to read as follows:
(44) TRUCKS, AS SUCH TERM IS DEFINED IN SECTION ONE HUNDRED
FIFTY-EIGHT OF THE VEHICLE AND TRAFFIC LAW, WHETHER PURCHASED OR LEASED,
AND PROPERTY INSTALLED ON SUCH VEHICLES FOR THEIR EQUIPPING, MAINTENANCE
OR REPAIR, PROVIDED SUCH VEHICLES HAVE A GROSS VEHICLE WEIGHT WHICH
EXCEEDS TWENTY-SIX THOUSAND POUNDS.
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 THAT THE
EXEMPTION PROVIDED IN PARAGRAPH FORTY-FOUR OF SUBDIVISION (A) OF SECTION
ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER AND THE EXCEPTION PROVIDED FOR IN
SUBPARAGRAPH (XII) OF PARAGRAPH THREE OF SUBDIVISION (C) OF SECTION
ELEVEN HUNDRED FIVE OF THIS CHAPTER SHALL NOT APPLY, so far as the
provisions of such article twenty-eight can be made applicable to the
taxes imposed by such city or county and with such limitations and
special provisions as are set forth in this article. The taxes author-
ized under this subdivision may not be imposed by a city or county
unless the local law, ordinance or resolution 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 author-
ized 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 consumption directly and
predominantly in the production of tangible personal property, gas,
A. 6617 3
electricity, refrigeration or steam, for sale, by manufacturing, proc-
essing, 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 operation, 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 subdivi-
sion (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 equipment exemption provided for in
subdivision (ee), the clothing and footwear exemption provided for in
paragraph thirty of subdivision (a) and the qualified empire zone enter-
prise exemptions provided for in subdivision (z) of section eleven
hundred fifteen of this chapter, unless such city, county or school
district elects otherwise as to either such residential 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 chapter are in effect
enacts the resolution described in subdivision (k) of this section or
repeals such resolution or enacts the resolution described in subdivi-
sion (l) of this section or repeals such resolution or enacts the resol-
ution 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 chapter, as deemed
to be amended in the event a city of one million or more enacts a resol-
ution 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 quali-
fied 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 clothing 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.
S 7. This act shall take effect December 1, 2009; provided however,
that the exemption and exception provided for in sections one through
six of this act shall apply to retail sales or uses occurring on or
after December 1, 2009.