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

                                  6476

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                              April 1, 2013
                               ___________

Introduced by M. of A. DIPIETRO -- Multi-Sponsored by -- M. of A. HAWLEY
  -- read once and referred to the Committee on Ways and Means

AN  ACT to amend the tax law, in relation to sales and use tax exemption
  for services rendered with respect to the maintenance  and  repair  of
  trucks having a gross weight exceeding 26,000 pounds

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

  Section 1. Paragraph 3 of subdivision (c) of section 1105 of  the  tax
law is amended by adding a new subparagraph (xii) to read as follows:
  (XII)  SUCH  SERVICES  RENDERED  WITH  RESPECT  TO THE MAINTENANCE AND
REPAIR OF TRUCKS AND PROPERTY USED BY OR PURCHASED FOR SUCH  TRUCKS,  AS
SUCH TRUCKS AND PROPERTY ARE SPECIFIED IN PARAGRAPH FORTY-FOUR OF SUBDI-
VISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS ARTICLE.
  S  2.  Clause  1 of subdivision (b) of section 1107 of the tax law, as
amended by chapter 472 of the laws  of  2000,  is  amended  to  read  as
follows:
  (1) The exemptions provided for in PARAGRAPH FORTY-FOUR OF SUBDIVISION
(A)  AND subdivision (c) of section eleven hundred fifteen OF THIS ARTI-
CLE AND THE EXCEPTION PROVIDED FOR IN SUBPARAGRAPH  (XII)  OF  PARAGRAPH
THREE  OF  SUBDIVISION  (C)  OF SECTION ELEVEN HUNDRED FIVE OF THIS PART
shall not apply to fuel, gas, electricity, refrigeration and steam,  and
gas,  electric,  refrigeration  and steam service of whatever nature for
use or consumption directly and exclusively in the  production  of  gas,
electricity, refrigeration or steam.
  S  3.  Subdivision  (b)  of  section 1108 of the tax law is amended by
adding a new paragraph 6 to read as follows:
  (6) THE EXEMPTION PROVIDED FOR IN PARAGRAPH FORTY-FOUR OF  SUBDIVISION
(A)  OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS ARTICLE AND THE EXCEPTION
PROVIDED FOR IN SUBPARAGRAPH (XII) OF PARAGRAPH THREE OF SUBDIVISION (C)
OF SECTION ELEVEN HUNDRED FIVE OF THIS PART SHALL NOT APPLY.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04054-01-3

              

A. 6476                             2

  S 4. Subdivision (a) of section 1109 of the tax  law,  as  amended  by
section  1  of  part BB of chapter 61 of the laws of 2005, is amended to
read as follows:
  (a)  General.  In  addition  to  the  taxes imposed by sections eleven
hundred five and eleven hundred ten of this  [article]  PART,  there  is
hereby  imposed within the territorial limits of the metropolitan commu-
ter transportation district created and established pursuant to  section
twelve  hundred sixty-two of the public authorities law, and there shall
be paid, additional taxes, at the rate of three-eighths of one  percent,
which shall be identical to the taxes imposed by sections eleven hundred
five  and  eleven  hundred  ten of this [article] PART, EXCEPT THAT WITH
RESPECT TO THE TAX IMPOSED BY THIS SECTION THE EXEMPTION PROVIDED FOR IN
PARAGRAPH FORTY-FOUR  OF  SUBDIVISION  (A)  OF  SECTION  ELEVEN  HUNDRED
FIFTEEN  OF  THIS ARTICLE AND THE EXCEPTION PROVIDED FOR IN SUBPARAGRAPH
(XII) OF PARAGRAPH THREE OF SUBDIVISION (C) OF  SECTION  ELEVEN  HUNDRED
FIVE  OF  THIS  PART SHALL NOT APPLY.  Such sections ELEVEN HUNDRED FIVE
AND ELEVEN HUNDRED TEN OF THIS PART and the other sections of this arti-
cle, including the definition and THE OTHER exemption provisions,  shall
apply  for  purposes  of  the  taxes imposed by this section in the same
manner and with the same force and effect as if the  language  of  those
sections  had  been  incorporated  in  full  into  this  section and had
expressly referred to the taxes imposed by this section.
  S 5. Subdivision (a) of section 1115 of the  tax  law  is  amended  by
adding a new paragraph 44 to read as follows:
  (44)   TRUCKS,  AS  SUCH  TERM  IS  DEFINED  IN  SECTION  ONE  HUNDRED
FIFTY-EIGHT OF THE VEHICLE AND TRAFFIC LAW, WHETHER PURCHASED OR LEASED,
AND PROPERTY INSTALLED ON SUCH VEHICLES FOR THEIR EQUIPPING, MAINTENANCE
OR REPAIR, PROVIDED SUCH VEHICLES HAVE  A  GROSS  VEHICLE  WEIGHT  WHICH
EXCEEDS TWENTY-SIX THOUSAND POUNDS.
  S 6. Paragraph 1 of subdivision (a) of section 1210 of the tax law, as
amended  by  chapter  406  of  the  laws  of 2012, is amended to read as
follows:
  (1) Either, all of the taxes described in article twenty-eight of this
chapter, at the same uniform rate, as to which taxes all  provisions  of
the  local  laws, ordinances or resolutions imposing such taxes shall be
identical, except as to rate and except as otherwise provided, with  the
corresponding  provisions  in  such  article twenty-eight, including the
definition and exemption provisions of such  article,  EXCEPT  THAT  THE
EXEMPTION PROVIDED IN PARAGRAPH FORTY-FOUR OF SUBDIVISION (A) OF SECTION
ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER AND THE EXCEPTION PROVIDED FOR IN
SUBPARAGRAPH  (XII)  OF  PARAGRAPH  THREE  OF SUBDIVISION (C) OF SECTION
ELEVEN HUNDRED FIVE OF THIS CHAPTER SHALL  NOT  APPLY,  so  far  as  the
provisions  of  such  article twenty-eight can be made applicable to the
taxes imposed by such city or  county  and  with  such  limitations  and
special  provisions  as are set forth in this article. The taxes author-
ized under this subdivision may not be  imposed  by  a  city  or  county
unless  the  local law, ordinance or resolution imposes such taxes so as
to include all portions and all types of  receipts,  charges  or  rents,
subject  to  state  tax  under  sections  eleven hundred five and eleven
hundred ten of this chapter, except as otherwise provided. (i) Any local
law, ordinance or resolution enacted  by  any  city  of  less  than  one
million  or by any county or school district, imposing the taxes author-
ized by this subdivision, shall, notwithstanding any provision of law to
the contrary, exclude from the operation of such local taxes  all  sales
of  tangible  personal  property  for  use  or  consumption directly and
predominantly in the production  of  tangible  personal  property,  gas,

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electricity,  refrigeration  or steam, for sale, by manufacturing, proc-
essing, generating, assembly, refining, mining or  extracting;  and  all
sales of tangible personal property for use or consumption predominantly
either  in  the  production  of tangible personal property, for sale, by
farming or in a commercial horse boarding operation, or  in  both;  and,
unless such city, county or school district elects otherwise, shall omit
the  provision  for credit or refund contained in clause six of subdivi-
sion (a) or subdivision (d) of section eleven hundred nineteen  of  this
chapter.  (ii)  Any  local  law,  ordinance or resolution enacted by any
city, county or school district, imposing the taxes authorized  by  this
subdivision,  shall  omit the residential solar energy systems equipment
exemption provided for in subdivision (ee), the commercial solar  energy
systems  equipment  exemption  provided  for in subdivision (hh) and the
clothing and footwear exemption provided  for  in  paragraph  thirty  of
subdivision  (a)  of  section  eleven  hundred  fifteen of this chapter,
unless such city, county or  school  district  elects  otherwise  as  to
either  such  residential solar energy systems equipment exemption, such
commercial solar energy systems equipment exemption or such clothing and
footwear exemption.
  S 7. This act shall take effect December 1,  2013;  provided  however,
that  the  exemption  and exception provided for in sections one through
six of this act shall apply to retail sales  or  uses  occurring  on  or
after December 1, 2013.