|Assembly Actions - Lowercase
Senate Actions - UPPERCASE
|Jun 21, 2012||committed to rules|
|May 30, 2012||advanced to third reading|
|May 23, 2012||2nd report cal.|
|May 22, 2012||1st report cal.881|
|May 02, 2012||reported and committed to finance|
|Jan 04, 2012||referred to investigations and government operations|
returned to senate
died in assembly
|Jun 23, 2011||referred to ways and means|
delivered to assembly
|Jun 13, 2011||ordered to third reading cal.1187|
reported and committed to rules
|Jun 02, 2011||reported and committed to finance|
|Jan 28, 2011||referred to investigations and government operations|
senate Bill S2678
Archive: Last Bill Status - In Committee
- In Committee
- On Floor Calendar
- Passed Senate
- Passed Assembly
- Delivered to Governor
- Signed/Vetoed by Governor
S2678 - Details
S2678 - Summary
Provides for an exemption from sales and use taxes on the sale of general aviation aircraft.
S2678 - Sponsor Memo
BILL NUMBER:S2678 TITLE OF BILL: An act to amend the tax law, in relation to providing an exemption from sales and compensating use taxes for certain aircraft purchased in the state PURPOSE: This bill would exempt from sales and use taxes the purchase of general aviation aircraft. SUMMARY OF PROVISIONS: § 1- This act shall be known and may be cited as the "New York Aviation Jobs Act". § 2- Amends Tax Law § 1115 (dd) by amending paragraph 1 to exempt from sales and use taxation the purchase of general aviation aircraft similar to the current exemption granted to commercial service aircraft. § 3- Effective date. JUSTIFICATION: Airports are one of the economic engines that fuel growth in the communities that they serve.
S2678 - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 2678 2011-2012 Regular Sessions I N S E N A T E January 28, 2011 ___________ Introduced by Sens. LARKIN, ALESI, BONACIC, DeFRANCISCO, FLANAGAN, FUSCHILLO, GRISANTI, JOHNSON, KENNEDY, LITTLE, NOZZOLIO -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations AN ACT to amend the tax law, in relation to providing an exemption from sales and compensating use taxes for certain aircraft purchased in the state THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. This act shall be known and may be cited as the "New York aviation jobs act". S 2. Paragraph 1 of subdivision (dd) of section 1115 of the tax law, as added by section 1 of part L of chapter 60 of the laws of 2004, is amended to read as follows: (1) Services otherwise taxable under paragraph three of subdivision (c) of section eleven hundred five or under section eleven hundred ten of this article, SALES OF GENERAL AVIATION AIRCRAFT, and tangible personal property purchased and used by the person who sells such services in performing such services, where such property becomes a physical component part of the property upon which the services are performed or where such property is a lubricant applied to aircraft, shall be exempt from tax under this article where such services are performed on aircraft. S 3. This act shall take effect immediately, and shall apply to sales made, and uses occurring on or after such date in accordance with the applicable transitional provisions of sections 1106 and 1217 of the tax law. The commissioner of taxation and finance shall be immediately authorized to adopt and amend any rules or regulations and issue any procedure, forms or instructions necessary to implement section one of this act on its effective date. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD08235-01-1
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