senate Bill S273B

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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Sponsored By

Archive: Last Bill Status - In Senate Committee


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

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Actions

view actions (19)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jun 20, 2014 recommitted to rules
Jun 09, 2014 ordered to third reading cal.1195
committee discharged and committed to rules
May 13, 2014 reported and committed to finance
Jan 29, 2014 print number 273b
amend and recommit to investigations and government operations
Jan 08, 2014 referred to investigations and government operations
returned to senate
died in assembly
Jun 21, 2013 referred to ways and means
Jun 20, 2013 delivered to assembly
passed senate
May 06, 2013 advanced to third reading
May 01, 2013 2nd report cal.
Apr 30, 2013 1st report cal.516
Apr 22, 2013 print number 273a
amend (t) and recommit to finance
Apr 16, 2013 reported and committed to finance
Jan 09, 2013 referred to investigations and government operations

Co-Sponsors

view additional co-sponsors

S273 - Details

See Assembly Version of this Bill:
A3677B
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S2678, A4818
2009-2010: S4551, A5960A

S273 - Summary

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

S273 - Sponsor Memo

S273 - Bill Text download pdf

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

                                   273

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  Sens. LARKIN, BONACIC, DeFRANCISCO, FLANAGAN, FUSCHILLO,
  GRIFFO,  GRISANTI,  KENNEDY,  LITTLE,  MAZIARZ,  O'MARA,  RANZENHOFER,
  RITCHIE  --  read  twice  and  ordered printed, and when printed to be
  committed to the Committee on Investigations and Government Operations

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.

Co-Sponsors

view additional co-sponsors

S273A - Details

See Assembly Version of this Bill:
A3677B
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S2678, A4818
2009-2010: S4551, A5960A

S273A - Summary

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

S273A - Sponsor Memo

S273A - Bill Text download pdf

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

                                 273--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  Sens.  LARKIN,  BONACIC,  BOYLE,  DeFRANCISCO, FLANAGAN,
  FUSCHILLO,  GRIFFO,  GRISANTI,  KENNEDY,  LITTLE,  MAZIARZ,  NOZZOLIO,
  O'MARA,  RANZENHOFER, RITCHIE, ZELDIN -- read twice and ordered print-
  ed, and when printed to be committed  to  the  Committee  on  Investi-
  gations  and  Government  Operations  --  reported favorably from said
  committee and committed to  the  Committee  on  Finance  --  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.
  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

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

Co-Sponsors

view additional co-sponsors

S273B (ACTIVE) - Details

See Assembly Version of this Bill:
A3677B
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S2678, A4818
2009-2010: S4551, A5960A

S273B (ACTIVE) - Summary

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

S273B (ACTIVE) - Sponsor Memo

S273B (ACTIVE) - Bill Text download pdf

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

                                 273--B

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                               (PREFILED)

                             January 9, 2013
                               ___________

Introduced  by  Sens.  LARKIN,  BONACIC,  BOYLE,  DeFRANCISCO, FLANAGAN,
  GIPSON, GRIFFO, GRISANTI, KENNEDY, LITTLE, MAZIARZ, NOZZOLIO,  O'MARA,
  RANZENHOFER,  RITCHIE,  ZELDIN  -- read twice and ordered printed, and
  when printed to be committed to the Committee  on  Investigations  and
  Government  Operations  --  reported favorably from said committee and
  committed to the Committee on Finance --  committee  discharged,  bill
  amended,  ordered reprinted as amended and recommitted to said commit-
  tee -- 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  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.

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