|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|
senate Bill S4464
Archive: Last Bill Status - In Senate Committee
- In Committee
- On Floor Calendar
- Passed Senate
- Passed Assembly
- Delivered to Governor
- Signed/Vetoed by Governor
S4464 - Details
- 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 - Sponsor Memo
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 In order to keep the black car industry viable, this sales tax should be repealed.
S4464 - Bill Text download pdf
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 Paragraph 34 of subdivision (b) of section 1101 of the tax law is REPEALED.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
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