assembly Bill A3677B

2013-2014 Legislative Session

Provides for an exemption from sales and use taxes on the sale of general aviation aircraft and for a report on the economic impact thereof

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Archive: Last Bill Status - In Committee


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

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 31, 2014 print number 3677b
amend and recommit to ways and means
Jan 08, 2014 referred to ways and means
Apr 22, 2013 print number 3677a
amend (t) and recommit to ways and means
Jan 28, 2013 referred to ways and means

Bill Amendments

Original
A
B (Active)
Original
A
B (Active)

Co-Sponsors

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A3677 - Bill Details

See Senate Version of this Bill:
S273B
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: A4818, S2678
2009-2010: A5960A, S4551

A3677 - Bill Texts

view summary

Provides for an exemption from sales and use taxes on the sale of general aviation aircraft.

view full text
download pdf
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  3677

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                            January 28, 2013
                               ___________

Introduced  by  M.  of  A.  LUPARDO,  SCHIMMINGER,  BOYLAND, MAGNARELLI,
  LIFTON, MORELLE, COOK, GABRYSZAK, CASTRO, SCARBOROUGH, TITONE, WEISEN-
  BERG, CAHILL, STEVENSON, LAVINE, MILLER, WEPRIN,  TITUS,  BRINDISI  --
  Multi-Sponsored by -- M. of A. CERETTO, CROUCH, DUPREY, FINCH, FITZPA-
  TRICK, GUNTHER, HAWLEY, HOOPER, P. LOPEZ, V. LOPEZ, MAGEE, McLAUGHLIN,
  MONTESANO,  OAKS,  PALMESANO,  PAULIN, PERRY, RAIA, SALADINO, SCHIMEL,
  SWEENEY, WRIGHT -- read once and referred to the Committee on Ways and
  Means

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 this act on  its
effective date.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01351-01-3

Co-Sponsors

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A3677A - Bill Details

See Senate Version of this Bill:
S273B
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: A4818, S2678
2009-2010: A5960A, S4551

A3677A - Bill Texts

view summary

Provides for an exemption from sales and use taxes on the sale of general aviation aircraft.

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

                                 3677--A

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                            January 28, 2013
                               ___________

Introduced  by  M.  of  A.  LUPARDO,  SCHIMMINGER,  BOYLAND, MAGNARELLI,
  LIFTON, MORELLE, COOK,  GABRYSZAK,  SCARBOROUGH,  TITONE,  WEISENBERG,
  CAHILL,  STEVENSON,  LAVINE,  MILLER,  WEPRIN, TITUS, BRINDISI, ENGLE-
  BRIGHT, GUNTHER, BARRETT -- Multi-Sponsored by --  M.  of  A.  ARROYO,
  CERETTO,  CRESPO, CROUCH, DiPIETRO, DUPREY, FINCH, FITZPATRICK, GLICK,
  GRAF, HAWLEY, HEASTIE, HOOPER, P. LOPEZ, V. LOPEZ,  LUPINACCI,  MAGEE,
  MARKEY,  McLAUGHLIN,  MONTESANO, OAKS, PALMESANO, PAULIN, PERRY, PRET-
  LOW, RAIA,  SALADINO,  SCHIMEL,  SWEENEY,  WRIGHT  --  read  once  and
  referred  to  the Committee on Ways and Means -- committee discharged,
  bill amended, ordered reprinted as amended  and  recommitted  to  said
  committee

AN  ACT  to  amend  the tax law, in relation to exempting from sales and
  compensating use taxes the purchase of general aviation aircraft;  and
  providing for the repeal of certain provisions upon expiration thereof

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

  Section 1. Short title. 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.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01351-05-3

A. 3677--A                          2

  S 3. The commissioner of taxation and finance, in conjunction with the
commissioner of transportation, shall review and analyze all statistical
data  available  for the purpose of determining the economic and revenue
impact of the sales and compensating use tax exemption for the  sale  of
general  aviation  aircraft  enacted  by  section  two of this act. Such
review and analysis shall include, but not be limited to, any  increases
in  aviation-related  employment,  aircraft basing, aircraft maintenance
and aircraft hangering within the state. The commissioner shall  compile
his  or  her  findings  into  a  report, which shall be submitted, on or
before November 1, 2018, to the governor, the temporary president of the
senate and the speaker of the assembly.
  S 4. This act shall take effect April 1,  2014,  and  shall  apply  to
sales  of  general aviation aircraft made and uses occurring on or after
such effective date  in  accordance  with  the  applicable  transitional
provisions of sections 1106 and 1107 of the tax law, but shall not apply
to  sales  occurring  after  March 31, 2019, and section two of this act
shall expire and be deemed repealed April 1,  2019.  Provided,  however,
that  aircraft  subject to exemption pursuant to paragraph 1 of subdivi-
sion (dd) of section 1115 of the tax law, as amended by section  two  of
this  act,  shall  remain  so  exempt after the expiration and repeal of
section two of this act,  including  instances  where  the  aircraft  is
subsequently  sold  or the ownership is transferred or assigned, for the
useful life of the aircraft. Provided, further, that the commissioner of
taxation and finance shall be immediately authorized to adopt and  amend
any   rules  or  regulations  and  to  issue  any  procedure,  forms  or
instructions necessary to implement section  two  of  this  act  on  its
effective date.

Co-Sponsors

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A3677B (ACTIVE) - Bill Details

See Senate Version of this Bill:
S273B
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: A4818, S2678
2009-2010: A5960A, S4551

A3677B (ACTIVE) - Bill Texts

view summary

Provides for an exemption from sales and use taxes on the sale of general aviation aircraft.

view full text
download pdf
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 3677--B

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                            January 28, 2013
                               ___________

Introduced  by  M.  of  A.  LUPARDO,  SCHIMMINGER,  BOYLAND, MAGNARELLI,
  LIFTON,  MORELLE,  COOK,  SCARBOROUGH,  TITONE,  WEISENBERG,   CAHILL,
  LAVINE, MILLER, WEPRIN, TITUS, BRINDISI, ENGLEBRIGHT, GUNTHER, BARRETT
  --  Multi-Sponsored  by  --  M. of A. ARROYO, CERETTO, CRESPO, CROUCH,
  DIPIETRO, DUPREY, FINCH, FITZPATRICK, GLICK,  GRAF,  HAWLEY,  HEASTIE,
  HOOPER,  P. LOPEZ,  LUPINACCI,  MAGEE,  MARKEY, McLAUGHLIN, MONTESANO,
  OAKS, PALMESANO, PAULIN,  PERRY,  PRETLOW,  RAIA,  SALADINO,  SCHIMEL,
  SWEENEY, WRIGHT -- read once and referred to the Committee on Ways and
  Means  --  committee  discharged,  bill  amended, ordered reprinted as
  amended and recommitted  to  said  committee  --  recommitted  to  the
  Committee on Ways and Means in accordance with Assembly Rule 3, sec. 2
  --  committee  discharged,  bill amended, ordered reprinted as amended
  and recommitted to said committee

AN ACT to amend the tax law, in relation to  exempting  from  sales  and
  compensating  use taxes the purchase of general aviation aircraft; and
  providing for the repeal of certain provisions upon expiration thereof

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

  Section  1.  Short  title. 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,

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01351-07-4

A. 3677--B                          2

shall  be  exempt  from  tax  under this article where such services are
performed on aircraft.
  S 3. The commissioner of taxation and finance, in conjunction with the
commissioner of transportation, shall review and analyze all statistical
data  available  for the purpose of determining the economic and revenue
impact of the sales and compensating use tax exemption for the  sale  of
general  aviation  aircraft  enacted  by  section  two of this act. Such
review and analysis shall include, but not be limited to, any  increases
in  aviation-related  employment,  aircraft basing, aircraft maintenance
and aircraft hangering within the state. The commissioner shall  compile
his  or  her  findings  into  a  report, which shall be submitted, on or
before November 1, 2019, to the governor, the temporary president of the
senate and the speaker of the assembly.
  S 4. This act shall take effect April 1,  2015,  and  shall  apply  to
sales  of  general aviation aircraft made and uses occurring on or after
such effective date  in  accordance  with  the  applicable  transitional
provisions of sections 1106 and 1107 of the tax law, but shall not apply
to  sales  occurring  after  March 31, 2020, and section two of this act
shall expire and be deemed repealed April 1,  2020.  Provided,  however,
that  aircraft  subject to exemption pursuant to paragraph 1 of subdivi-
sion (dd) of section 1115 of the tax law, as amended by section  two  of
this  act,  shall  remain  so  exempt after the expiration and repeal of
section two of this act,  including  instances  where  the  aircraft  is
subsequently  sold  or the ownership is transferred or assigned, for the
useful life of the aircraft. Provided, further, that the commissioner of
taxation and finance shall be immediately authorized to adopt and  amend
any   rules  or  regulations  and  to  issue  any  procedure,  forms  or
instructions necessary to implement section  two  of  this  act  on  its
effective date.

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