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Assembly Bill A8939

2009-2010 Legislative Session

Relates to the definition of transportation service

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Archive: Last Bill Status - In Assembly Committee

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2009-A8939 (ACTIVE) - Details

Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd ยง1101, Tax L

2009-A8939 (ACTIVE) - Summary

Relates to the definition of transportation service; includes livery as defined by section 6-01 of the rules and regulations of the New York City Taxi and Limousine Commission.

2009-A8939 (ACTIVE) - Sponsor Memo

2009-A8939 (ACTIVE) - Bill Text download pdf 

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

                                  8939

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                              June 16, 2009
                               ___________

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

AN ACT to amend the tax law, in relation to the definition of  transpor-
  tation 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 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.

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