senate Bill S3292

2013-2014 Legislative Session

Relates to exempting new and used ambulances purchased by an ambulance service from state sales and compensating use taxes

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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
Jun 20, 2014 committed to rules
Jun 02, 2014 advanced to third reading
May 29, 2014 2nd report cal.
May 28, 2014 1st report cal.938
Apr 29, 2014 reported and committed to finance
Jan 08, 2014 referred to investigations and government operations
May 21, 2013 reported and committed to finance
Jan 31, 2013 referred to investigations and government operations

Votes

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May 28, 2014 - Finance committee Vote

S3292
28
0
committee
28
Aye
0
Nay
9
Aye with Reservations
0
Absent
0
Excused
0
Abstained
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Apr 29, 2014 - Investigations and Government Operations committee Vote

S3292
9
0
committee
9
Aye
0
Nay
0
Aye with Reservations
0
Absent
0
Excused
0
Abstained
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Investigations and Government Operations Committee Vote: Apr 29, 2014

May 21, 2013 - Investigations and Government Operations committee Vote

S3292
8
0
committee
8
Aye
0
Nay
1
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Investigations and Government Operations committee vote details

Investigations and Government Operations Committee Vote: May 21, 2013

aye wr (1)

Co-Sponsors

S3292 - Bill Details

See Assembly Version of this Bill:
A6891
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd ยง1115, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S2773, A3398
2009-2010: S3200, A4760

S3292 - Bill Texts

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Exempts new and used ambulances purchased by an ambulance service from state sales and compensating use taxes.

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BILL NUMBER:S3292 REVISED 5/29/13

TITLE OF BILL: An act to amend the tax law, in relation to exemption
of new and used ambulance vehicles and equipment from state sales and
compensating use taxes

PURPOSE: To remove the sales tax burden on the purchase of new and
used ambulance vehicles when purchased by commercial ambulance
companies certified to provide emergency care and medical
transportation under Article 30 of the Public Health law.

SUMMARY OF PROVISIONS: Section one of the bill amends section 1115 of
the Tax law to exempt from the imposition of State sales tax the
purchase of new and used ambulance vehicles purchased by commercial
ambulance companies certified to provide emergency care and medical
transportation pursuant to Article 30 of the Public Health Law.
Similarly, subparagraph (3-b) would provide for a similar exemption
for the purchase of medical equipment and supplies by commercial
ambulance companies certified under Article 30 of the Public Health
Law.

EXISTING LAW: Section 1115 of the Tax Law provides for exemptions from
sales and use taxes, Such exemptions are from the tax on retail sales
imposed under Subdivision (a) of Section 1105 of the Tax Law and the
compensating use tax imposed under Section 1110 of the Tax Law
Exemptions include the receipts for drugs and medicine, used mobile
homes, commercial fishing vessels, racehorses, and omnibuses used to
transport persons for hire,

JUSTIFICATION: The commercial ambulance industry provides
approximately one-half of all of the emergency medical transports in
New York State, delivering high quality medical care and
transportation to patients. All ambulance service providers are
required to treat and transport patients, regardless of their ability
to pay, and commercial services have built into their corporate
cultures the ethic of always delivering the highest level of care,
notwithstanding reimbursement The reality is however, that ambulance
services often go un-reimbursed, and ambulance services have no access
to bad debt and charity pools to help offset the cost of this care The
tax relief provided for in this bill is being sought in order to
maintain and improve the high quality of service delivery and patient
care characteristic of commercial ambulance services across the State.

Similar tax exemptions are currently in law. For example, receipts
from the sale of omnibuses used to transport persons for hire enjoy a
sales tax exemption, Extending a similar exemption to ambulance
services certified under Article 30 of the Public Health law will
provide critical relief and help ensure that these ambulance services
can continue to compete and deliver high-quality health care

LEGISLATIVE HISTORY: S.2773/A.3398 of 2011-12; S.3200/A.4760 of
2009-10

FISCAL IMPLICATIONS: This legislation would take effect on September
1, 2013 and would reduce State and local revenues by $4 million in SFY
2013-14 The State's share of this revenue reduction would equal
approximately $2 million.


During its first full fiscal year of implementation, SFY 2014-15, this
legislation would reduce State and local revenues by approximately $8
million. The State's share of this revenue reduction would equal
approximately $4 million.

EFFECTIVE DATE: This act shall take effect the first of September next
succeeding the date on which it shall have become law.

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

                                  3292

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 31, 2013
                               ___________

Introduced  by  Sen.  SEWARD -- 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 exemption of  new  and  used
  ambulance vehicles and equipment from state 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 two new paragraphs 3-a and 3-b to read as follows:
  (3-A) NEW OR USED AMBULANCE VEHICLES PURCHASED BY AN AMBULANCE SERVICE
AS DEFINED IN SECTION THREE THOUSAND ONE OF THE PUBLIC HEALTH LAW.
  (3-B)   MEDICAL   EQUIPMENT,  COMPONENT  PARTS  AND  MEDICAL  SUPPLIES
PURCHASED BY AN AMBULANCE SERVICE AS DEFINED IN SECTION  THREE  THOUSAND
ONE OF THE PUBLIC HEALTH LAW.
  S  2.  This  act  shall  take  effect  on  the first of September next
succeeding the date on which it shall have become a law.





 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08124-01-3

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