senate Bill S1999A

2013-2014 Legislative Session

Relates to exempting school bus operators from sales tax for equipment and fuel used in operation of a school bus

download bill text pdf

Sponsored By

Archive: Last Bill Status -


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

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Actions

view actions (4)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 21, 2014 print number 1999a
amend and recommit to investigations and government operations
Jan 08, 2014 referred to investigations and government operations
Jan 09, 2013 referred to investigations and government operations

Co-Sponsors

S1999 - Details

Law Section:
Tax Law
Laws Affected:
Amd §1119, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S1647
2009-2010: S1921

S1999 - Summary

Offers certain refunds or credits to school bus operators from sales tax for certain school buses and equipment and fuel used in operation of a school bus.

S1999 - Sponsor Memo

S1999 - Bill Text download pdf

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

                                  1999

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by Sen. CARLUCCI -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

AN ACT to amend the tax law, in relation to providing certain school bus
  operators with a refund or credit of sales and compensating use  taxes
  on  the  purchase  of  school buses and equipment and fuel used in the
  operation of a school bus

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

  Section  1.  Section  1119  of  the tax law is amended by adding a new
subdivision (g) to read as follows:
  (G) SUBJECT TO THE CONDITIONS AND LIMITATIONS PROVIDED IN THIS  SUBDI-
VISION,  A  REFUND  OR  CREDIT SHALL BE ALLOWED FOR TAX PAID PURSUANT TO
SUBDIVISION (A) OF SECTION  ELEVEN  HUNDRED  FIVE,  PARAGRAPH  THREE  OF
SUBDIVISION  (C)  OF  SECTION  ELEVEN  HUNDRED  FIVE,  OR SECTION ELEVEN
HUNDRED TEN OF THIS ARTICLE AND ANY TAX IMPOSED PURSUANT TO THE AUTHORI-
TY OF ARTICLE TWENTY-NINE OF THIS CHAPTER, ON THE SALE TO OR PURCHASE BY
A SCHOOL BUS OPERATOR OF (I) A SCHOOL BUS, AS  DEFINED  IN  SECTION  ONE
HUNDRED  FORTY-TWO  OF  THE  VEHICLE  AND  TRAFFIC LAW, AT LEAST SEVENTY
PERCENT OF THE USE OF WHICH IS FOR THE TRANSPORTATION, BY SUCH OPERATOR,
OF SCHOOL STUDENTS TO OR FROM SCHOOL OR SCHOOL RELATED EVENTS,  PURSUANT
TO  A  CONTRACT  MADE  UNDER  THE  PROVISIONS OF THE EDUCATION LAW, (II)
PARTS, EQUIPMENT AND LUBRICANTS WHEN SUCH PARTS,  EQUIPMENT  AND  LUBRI-
CANTS ARE INSTALLED IN OR ON SUCH A SCHOOL BUS, AT LEAST SEVENTY PERCENT
OF THE USE OF WHICH IS FOR SUCH TRANSPORTATION, BY SUCH OPERATOR, PURSU-
ANT TO SUCH CONTRACT, (III) THE SERVICES DESCRIBED IN PARAGRAPH THREE OF
SUBDIVISION  (C)  OF  SECTION  ELEVEN  HUNDRED FIVE OF THIS ARTICLE WHEN
RENDERED WITH RESPECT TO SUCH A SCHOOL BUS SO USED OR  WITH  RESPECT  TO
PARTS,  EQUIPMENT AND LUBRICANTS INSTALLED IN OR ON SUCH A SCHOOL BUS SO
USED, AND (IV) MOTOR FUEL OR DIESEL MOTOR FUEL USED EXCLUSIVELY BY  SUCH

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

Co-Sponsors

S1999A (ACTIVE) - Details

Law Section:
Tax Law
Laws Affected:
Amd §1119, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S1647
2009-2010: S1921

S1999A (ACTIVE) - Summary

Offers certain refunds or credits to school bus operators from sales tax for certain school buses and equipment and fuel used in operation of a school bus.

S1999A (ACTIVE) - Sponsor Memo

S1999A (ACTIVE) - Bill Text download pdf

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

                                 1999--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by Sens. CARLUCCI, SAVINO, VALESKY -- read twice and ordered
  printed, and when printed to be committed to the Committee on Investi-
  gations and Government Operations -- recommitted to the  Committee  on
  Investigations  and  Government  Operations  in accordance with Senate
  Rule  6,  sec.  8  --  committee  discharged,  bill  amended,  ordered
  reprinted as amended and recommitted to said committee

AN ACT to amend the tax law, in relation to providing certain school bus
  operators  with a refund or credit of sales and compensating use taxes
  on the purchase of school buses and equipment and  fuel  used  in  the
  operation of a school bus

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

  Section 1. Section 1119 of the tax law is  amended  by  adding  a  new
subdivision (g) to read as follows:
  (G)  SUBJECT TO THE CONDITIONS AND LIMITATIONS PROVIDED IN THIS SUBDI-
VISION, A REFUND OR CREDIT SHALL BE ALLOWED FOR  TAX  PAID  PURSUANT  TO
SUBDIVISION  (A)  OF  SECTION  ELEVEN  HUNDRED  FIVE, PARAGRAPH THREE OF
SUBDIVISION (C) OF  SECTION  ELEVEN  HUNDRED  FIVE,  OR  SECTION  ELEVEN
HUNDRED TEN OF THIS ARTICLE AND ANY TAX IMPOSED PURSUANT TO THE AUTHORI-
TY OF ARTICLE TWENTY-NINE OF THIS CHAPTER, ON THE SALE TO OR PURCHASE BY
A  SCHOOL  BUS  OPERATOR  OF (I) A SCHOOL BUS, AS DEFINED IN SECTION ONE
HUNDRED FORTY-TWO OF THE VEHICLE  AND  TRAFFIC  LAW,  AT  LEAST  SEVENTY
PERCENT OF THE USE OF WHICH IS FOR THE TRANSPORTATION, BY SUCH OPERATOR,
OF  SCHOOL STUDENTS TO OR FROM SCHOOL OR SCHOOL RELATED EVENTS, PURSUANT
TO A CONTRACT MADE UNDER THE  PROVISIONS  OF  THE  EDUCATION  LAW,  (II)
PARTS,  EQUIPMENT  AND  LUBRICANTS WHEN SUCH PARTS, EQUIPMENT AND LUBRI-
CANTS ARE INSTALLED IN OR ON SUCH A SCHOOL BUS, AT LEAST SEVENTY PERCENT
OF THE USE OF WHICH IS FOR SUCH TRANSPORTATION, BY SUCH OPERATOR, PURSU-
ANT TO SUCH CONTRACT, (III) THE SERVICES DESCRIBED IN PARAGRAPH THREE OF
SUBDIVISION (C) OF SECTION ELEVEN HUNDRED  FIVE  OF  THIS  ARTICLE  WHEN

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

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