senate Bill S6597

2013-2014 Legislative Session

Relates to the sales tax exemption for coin operated car wash facilities

download bill text pdf

Sponsored By

Archive: Last Bill Status -

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

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view actions (1)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Feb 11, 2014 referred to investigations and government operations

S6597 - Details

See Assembly Version of this Bill:
Law Section:
Tax Law
Laws Affected:
Amd ยง1115, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: A4668, S3509
2009-2010: A4757

S6597 - Summary

Provides that the sales tax exemption for coin operated car wash facilities shall apply to those facilities which may be operated by a credit or debit card.

S6597 - Sponsor Memo

S6597 - Bill Text download pdf

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


                            I N  S E N A T E

                            February 11, 2014

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 the sales tax exemption  for
  car wash facilities


  Section 1. Paragraph 3 of subdivision (t) of section 1115 of  the  tax
law,  as  amended by chapter 489 of the laws of 2003, is amended to read
as follows:
  (3)  For  purposes  of  this  subdivision,  the  term  "coin-operated"
includes  coin-operated, currency-operated [or], token-operated OR OPER-
ATED BY A CREDIT OR DEBIT CARD MACHINE  and  the  term  "motor  vehicle"
shall  mean  a  motor  vehicle  as defined in subdivision (f) of section
eleven hundred thirty-two of this article.
  S 2. This act shall take effect on the first day of a sales tax  quar-
terly  period as described in subdivision (b) of section 1136 of the tax
law, occurring at least sixty days after this act shall  have  become  a

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


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