NY State Senate Bill 2009-S6282

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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Date of Action	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 06, 2010	referred to investigations and government operations
Nov 10, 2009	referred to rules

2009-S6282 (ACTIVE) - Details

See Assembly Version of this Bill:: A8865
Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §1101, Tax L

2009-S6282 (ACTIVE) - Summary

Excludes livery that is dispatched from a central facility.

2009-S6282 (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S6282

 TITLE OF BILL :
An act to amend the tax law, in relation to transportation service


 PURPOSE OR GENERAL IDEA OF BILL :
To provide a technical correction to the tax law. Contrary to
legislative intent, NYC Livery transportation services were included
in a new transportation service tax provision created in the 09-10
budget. This legislation corrects that error by specifically excluding
from the sales tax those community car services defined as "Livery"
and "Base Station" by the New York City Taxi and Limousine commission
(TLC).

 SUMMARY OF SPECIFIC PROVISIONS :
Adds livery, as defined by section 6-01 of the rules and regulations
of the New York City taxi and limousine commission, to those
transportation services to be excluded under paragraph 34 of
subdivision (b) of section 1101 of the tax law.

 JUSTIFICATION :
The NYC TLC defines Livery and Base Station as community car services
that serve as taxicabs for the outer boroughs and upper Manhattan.
Over the years, the NYC Livery industry has developed into an industry
that serves communities not serviced by yellow cabs.  For these under

served communities, the lack of yellow cabs is a significant
disadvantage that can prevent residents from attending simple
day-to-day activities.

The similarities between Manhattan "Yellow" cabs and the NYC
TLC-defined Livery cabs and Base Stations are numerous: from the need
for outside markings, the display of licenses, insurance and the
Passenger Bill of Rights, to the structure of fares, all of which
Black Cars and Luxury Limousines are not required to adhere to.

The state legislature never intended for NYC TLC defined Liveries and
Base Stations to be included in the new sales tax. Because of this
error, the community based car services in New York City were grouped
with a far more expansive definition of livery as provided by state
law.  This legislation corrects the misapplication of the New York
State definition of livery.

 PRIOR LEGISLATIVE HISTORY :
New bill.

 FISCAL IMPLICATIONS :
This bill represents no financial impact on the state due to the fact
that all revenue calculations had not included NYC Liveries

 EFFECTIVE DATE :
This act shall take effect immediately and shall apply to receipts
received on or after June 1, 2009.

2009-S6282 (ACTIVE) - Bill Text download pdf

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

                                  6282

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                            November 10, 2009
                               ___________

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

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, 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.    Limou-
sine  means a vehicle with a seating capacity of up to fourteen persons,

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD14342-08-9

S. 6282                             2

excluding the driver. Black car means a for-hire vehicle 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.

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Senate Bill S6282

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Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

Actions

2009-S6282 (ACTIVE) - Details

2009-S6282 (ACTIVE) - Summary

2009-S6282 (ACTIVE) - Sponsor Memo

2009-S6282 (ACTIVE) - Bill Text download pdf

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Sponsored By

Martin Malavé Dilan

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

Actions

2009-S6282 (ACTIVE) - Details

2009-S6282 (ACTIVE) - Summary

2009-S6282 (ACTIVE) - Sponsor Memo

2009-S6282 (ACTIVE) - Bill Text download pdf

Comments