S T A T E O F N E W Y O R K
2013-2014 Regular Sessions
I N S E N A T E
April 3, 2013
Introduced by Sen. PERALTA -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
AN ACT to amend the tax law, in relation to the imposition of sales tax
upon transportation service; and to repeal certain provisions of such
law relating thereto
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph 34 of subdivision (b) of section 1101 of the tax
law is REPEALED.
S 2. Paragraph 10 of subdivision (c) of section 1105 of the tax law is
S 3. Subdivision (o) of section 1111 of the tax law is REPEALED.
S 4. Subdivision (hh) of section 1115 of the tax law, as added by
chapter 9 of the laws of 2012, is REPEALED.
S 5. Section 1213 of the tax law, as amended by section 2 of part WW
of chapter 57 of the laws of 2010, is amended to read as follow:
S 1213. Deliveries outside the jurisdiction where sale is made. Where
a sale of tangible personal property or services, including prepaid
telephone calling services, but not including other services described
in subdivision (b) of section eleven hundred five of this chapter,
including an agreement therefor, is made in any city, county or school
district, but the property sold, the property upon which the services
were performed or prepaid telephone calling or other service is or will
be delivered to the purchaser elsewhere, such sale shall not be subject
to tax by such city, county or school district. However, if delivery
occurs or will occur in a city, county or school district imposing a tax
on the sale or use of such property, prepaid telephone calling or other
services, the vendor shall be required to collect from the purchaser, as
provided in section twelve hundred fifty-four of this article, the
aggregate sales or compensating use taxes imposed by the city, if any,
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
S. 4464 2
county and school district in which delivery occurs or will occur, for
distribution by the commissioner to such taxing jurisdiction or juris-
dictions. For the purposes of this section delivery shall be deemed to
include transfer of possession to the purchaser and the receiving of the
property or of the service, including prepaid telephone calling service,
by the purchaser. [Notwithstanding the foregoing, where a transportation
service described in paragraph ten of subdivision (c) of section eleven
hundred five of this chapter begins in one jurisdiction but ends in
another jurisdiction, any tax imposed pursuant to the authority of this
article shall be due the jurisdiction or jurisdictions where the service
S 6. Section 1283 of the tax law is REPEALED.
S 7. This act shall take effect on the first of July next succeeding
the date on which it shall have become a law.