S T A T E O F N E W Y O R K
________________________________________________________________________
4592
2011-2012 Regular Sessions
I N A S S E M B L Y
February 4, 2011
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Introduced by M. of A. CROUCH, OAKS -- Multi-Sponsored by -- M. of A.
BURLING, FINCH, GIGLIO, HAWLEY -- read once and referred to the
Committee on Ways and Means
AN ACT to amend the tax law, in relation to exemption of new and used
ambulance vehicles under the sales and compensating use taxes
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 26-a to read as follows:
(26-A) NEW OR USED AMBULANCE VEHICLES TO AN EMERGENCY SERVICES ORGAN-
IZATION, PURSUANT TO A WRITTEN CONTRACTUAL AGREEMENT, FOR USE IN THE
TRANSPORTATION OF EMERGENCY SERVICES PERSONNEL. FOR PURPOSES OF THIS
PARAGRAPH, THE TERM "EMERGENCY SERVICES ORGANIZATION" MEANS A PUBLIC OR
PRIVATE AGENCY, ORGANIZATION OR GROUP ORGANIZED AND FUNCTIONING FOR THE
PURPOSE OF PROVIDING FIRE, MEDICAL, AMBULANCE, RESCUE, HOUSING, FOOD OR
OTHER SERVICES DIRECTED TOWARD RELIEVING HUMAN SUFFERING, INJURY OR LOSS
OF LIFE OR DAMAGE TO PROPERTY AS A RESULT OF AN EMERGENCY, INCLUDING
NON-PROFIT AND GOVERNMENTALLY-SUPPORTED ORGANIZATIONS, BUT EXCLUDING
GOVERNMENTAL AGENCIES.
S 2. This act shall take effect September 1, 2011.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD04757-01-1