S T A T E O F N E W Y O R K
________________________________________________________________________
3976
2011-2012 Regular Sessions
I N A S S E M B L Y
January 31, 2011
___________
Introduced by M. of A. MORELLE -- read once and referred to the Commit-
tee on Ways and Means
AN ACT to amend the tax law, in relation to excluding from sales tax
receipts the rental or leasing of trucks and other motor vehicles used
in connection with the production of a film for sale
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision (a) of section 1115 of the tax law is amended
by adding a new paragraph 44 to read as follows:
(44) THE RENTAL OR LEASE OF TRUCKS, TRACTORS, TRAILERS OR SEMITRAIL-
ERS, AS SUCH TERMS ARE DEFINED IN ARTICLE ONE OF THE VEHICLE AND TRAFFIC
LAW, PROVIDED SUCH VEHICLE IS USED IN CONNECTION WITH THE PRODUCTION OF
A FILM FOR SALE. THE FOREGOING SHALL INCLUDE, BUT NOT BE LIMITED TO,
SUCH VEHICLES THAT ARE USED AS DRESSING ROOMS, WARDROBE TRUCKS, HAIR AND
MAKEUP TRUCKS, HONEYWAGONS, PRODUCTION OFFICE TRAILERS, AND CAMERA AND
EQUIPMENT TRUCKS. FOR PURPOSES OF THIS PARAGRAPH, THE TERM "FILM" MEANS
FEATURE FILMS, DOCUMENTARY FILMS, SHORTS, TELEVISION FILMS, TELEVISION
COMMERCIALS AND SIMILAR PRODUCTION.
S 2. This act shall take effect immediately; provided, however, that
the provisions of this act shall first be implemented on the first day
of a sales tax quarterly period, as such period is described in subdivi-
sion (b) of section 1136 of the tax law, beginning at least sixty days
after the date this act shall have become a law and shall apply to
services rendered and sales made on or after that date although rendered
or made under a prior contract.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05384-01-1