|Assembly Actions - Lowercase
Senate Actions - UPPERCASE
|Feb 11, 2014||referred to investigations and government operations|
senate Bill S6597
Archive: Last Bill Status - In Committee
- In Committee
- On Floor Calendar
- Passed Senate
- Passed Assembly
- Delivered to Governor
- Signed/Vetoed by Governor
S6597 - Details
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
BILL NUMBER:S6597 TITLE OF BILL: An act to amend the tax law, in relation to the sales tax exemption for car wash facilities PURPOSE: To expand the sales tax exemption for coin-operated car wash services to authorize the exemption where payment is made by credit or debit card. JUSTIFICATION: Under current law, coin-operated car wash services are exempt from sales tax. "Coin-operated" is defined to include coin-operated, currency-operated or token operated, but does not include credit or debit card machine transactions. If a coin-operated car wash business adds equipment to authorize payment by credit or debit card, then the coin operated services are not subject to sales tax under current law, but the services paid for through the credit or debit card machine are subject to sales tax. This requires a separate accounting for the credit or debit card transactions, with the associated additional burdens for the car wash business owner. Car wash businesses install credit or debit card machines as a convenience to consumers and they should not be required to pay sales tax on these services, which would otherwise be exempt from sales taxation, because they are offering a more modem mode of payment as a convenience to the consumer. In addition, when sales tax is required to be paid on car wash
S6597 - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 6597 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 THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: 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 law. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD10928-01-3
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