BILL NUMBER:A9500
TITLE OF BILL: An act to amend the tax law, in relation to transporta-
tion service
Purpose: Technical Corrections
Summary: To clarify the sales tax provision placed on transportation
services.
Justification: Technical Corrections
Fiscal Implication: None
Effective Date: Immediately
S T A T E O F N E W Y O R K
________________________________________________________________________
9500
I N A S S E M B L Y
January 7, 2010
___________
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 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, A BLACK CAR 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 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. Limousine means a vehicle with a seating capacity of up to
fourteen persons, excluding the driver. Black car means a for-hire vehi-
cle 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.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
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