senate Bill S6597

2013-2014 Legislative Session

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

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Sponsored By

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
Feb 11, 2014 referred to investigations and government operations

S6597 - Details

See Assembly Version of this Bill:
A7510
Current Committee:
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
________________________________________________________________________

                                  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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