senate Bill S4464

2013-2014 Legislative Session

Repeals the sales tax on transportation service

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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
Jan 08, 2014 referred to investigations and government operations
Apr 30, 2013 reported and committed to finance
Apr 03, 2013 referred to investigations and government operations

Votes

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Apr 30, 2013 - Investigations and Government Operations committee Vote

S4464
6
0
committee
6
Aye
0
Nay
3
Aye with Reservations
0
Absent
0
Excused
0
Abstained
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Investigations and Government Operations Committee Vote: Apr 30, 2013

aye wr (3)

Co-Sponsors

S4464 - Bill Details

Current Committee:
Law Section:
Tax Law
Laws Affected:
Rpld §§1101 sub (b) ¶34, 1105 sub (c) ¶10, 1111 sub (o), 1115 sub (hh) & 1283, amd §1213, Tax L

S4464 - Bill Texts

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Repeals the sale tax on transportation service.

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BILL NUMBER:S4464 REVISED 10/22/14

TITLE OF BILL: 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

PURPOSE: To repeal the sales tax on transportation services

SUMMARY OF PROVISIONS:

Sections 1 through 6 of the bill repeal and amend those sections of
law which deal with the definition, computation, imposition and
administration of sales taxes on certain transportation services by
black cars, limousines, and community car services.

Section 7 establishes the effective date.

JUSTIFICATION: New York City's For-Hire Vehicle industry plays a
crucial role in the transportation of the City's residents. The 2010
state budget imposed a sales tax on the use of black car services
which has bled the black car industry and created unnecessary costs
for businesses across the city. Black Car drivers are overwhelmingly
New York City residents and taxpayers and putting them out of work
likely harms the state's bottom line more than the tax helps it. In
order to keep the black car industry viable, this sales tax should be
repealed.

LEGISLATIVE HISTORY: This is a new bill

FISCAL IMPLICATIONS: To be determined.

EFFECTIVE DATE: This act shall take effect on the first of July 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
________________________________________________________________________

                                  4464

                       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-
  ment Operations

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
REPEALED.
  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.
                                                           LBD09044-01-3

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
commenced.]
  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.

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