senate Bill S1647

2011-2012 Legislative Session

Relates to exempting school bus operators from sales tax for equipment and fuel used in operation of a school bus

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

do you support this bill?

Actions

view actions (2)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 04, 2012 referred to investigations and government operations
Jan 11, 2011 referred to investigations and government operations

S1647 - Details

See Assembly Version of this Bill:
A799
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd ยง1119, Tax L
Versions Introduced in 2009-2010 Legislative Session:
S1921, A3649

S1647 - Summary

Offers certain refunds or credits to school bus operators from sales tax for certain school buses and equipment and fuel used in operation of a school bus.

S1647 - Sponsor Memo

S1647 - Bill Text download pdf

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

                                  1647

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                            January 11, 2011
                               ___________

Introduced  by Sen. CARLUCCI -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

AN ACT to amend the tax law, in relation to providing certain school bus
  operators with a refund or credit of sales and compensating use  taxes
  on  the  purchase  of  school buses and equipment and fuel used in the
  operation of a school bus

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Section  1119  of  the tax law is amended by adding a new
subdivision (f) to read as follows:
  (F) SUBJECT TO THE CONDITIONS AND LIMITATIONS PROVIDED IN THIS  SUBDI-
VISION,  A  REFUND  OR  CREDIT SHALL BE ALLOWED FOR TAX PAID PURSUANT TO
SUBDIVISION (A) OF SECTION  ELEVEN  HUNDRED  FIVE,  PARAGRAPH  THREE  OF
SUBDIVISION  (C)  OF  SECTION  ELEVEN  HUNDRED  FIVE,  OR SECTION ELEVEN
HUNDRED TEN OF THIS ARTICLE AND ANY TAX IMPOSED PURSUANT TO THE AUTHORI-
TY OF ARTICLE TWENTY-NINE OF THIS CHAPTER, ON THE SALE TO OR PURCHASE BY
A SCHOOL BUS OPERATOR OF (I) A SCHOOL BUS, AS  DEFINED  IN  SECTION  ONE
HUNDRED  FORTY-TWO  OF  THE  VEHICLE  AND  TRAFFIC LAW, AT LEAST SEVENTY
PERCENT OF THE USE OF WHICH IS FOR THE TRANSPORTATION, BY SUCH OPERATOR,
OF SCHOOL STUDENTS TO OR FROM SCHOOL OR SCHOOL RELATED EVENTS,  PURSUANT
TO  A  CONTRACT  MADE  UNDER  THE  PROVISIONS OF THE EDUCATION LAW, (II)
PARTS, EQUIPMENT AND LUBRICANTS WHEN SUCH PARTS,  EQUIPMENT  AND  LUBRI-
CANTS ARE INSTALLED IN OR ON SUCH A SCHOOL BUS, AT LEAST SEVENTY PERCENT
OF THE USE OF WHICH IS FOR SUCH TRANSPORTATION, BY SUCH OPERATOR, PURSU-
ANT TO SUCH CONTRACT, (III) THE SERVICES DESCRIBED IN PARAGRAPH THREE OF
SUBDIVISION  (C)  OF  SECTION  ELEVEN  HUNDRED FIVE OF THIS ARTICLE WHEN
RENDERED WITH RESPECT TO SUCH A SCHOOL BUS SO USED OR  WITH  RESPECT  TO
PARTS,  EQUIPMENT AND LUBRICANTS INSTALLED IN OR ON SUCH A SCHOOL BUS SO
USED, AND (IV) MOTOR FUEL OR DIESEL MOTOR FUEL USED EXCLUSIVELY BY  SUCH
OPERATOR  IN  SUCH A SCHOOL BUS FOR SUCH TRANSPORTATION PURSUANT TO SUCH

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03493-01-1

Comments

Open Legislation comments facilitate discussion of New York State legislation. All comments are subject to moderation. Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity or hate speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Comment moderation is generally performed Monday through Friday.

By contributing or voting you agree to the Terms of Participation and verify you are over 13.