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

                                  9373

                          I N  A S S E M B L Y

                            February 29, 2016
                               ___________

Introduced by M. of A. THIELE -- read once and referred to the Committee
  on Ways and Means

AN ACT to amend the tax law, in relation to exempting coin-operated tire
  inflation equipment from sales and use taxes

  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  is renumbered paragraph 4 and a new paragraph 3 is added to read as
follows:
  (3) RECEIPTS FROM EVERY SALE, EXCEPT FOR RESALE,  OF  THE  SERVICE  OF
INFLATING  OF  TIRES AND OTHER INFLATABLE TANGIBLE PERSONAL PROPERTY AND
CONSIDERATION GIVEN OR CONTRACTED TO BE GIVEN FOR  SUCH  SERVICE,  WHERE
THE  PURCHASER  OR  USER OF THE SERVICE INFLATES THE TIRES OR OTHER SUCH
TANGIBLE PERSONAL PROPERTY AT THE FACILITY WHERE THE AIR STAND  OR  TIRE
INFLATION  EQUIPMENT  IS  LOCATED, BY MEANS EXCLUSIVELY OF COIN-OPERATED
EQUIPMENT AND NEITHER THE VENDOR OPERATING THE FACILITY NOR ANY EMPLOYEE
OF THE VENDOR ASSISTS THE PURCHASER IN  INFLATING  THE  TIRES  OR  OTHER
PROPERTY,  SHALL BE EXEMPT FROM TAX UNDER THIS ARTICLE, TO THE EXTENT OF
THE AMOUNT OF MONEY OR VALUE, IN MONEY,  OF  TOKENS  DEPOSITED  IN  SUCH
COIN-OPERATED EQUIPMENT BY THE PURCHASER OF THE SERVICE.
  S  2.  This  act  shall  take effect on the first day of the sales tax
quarterly period, as described in subdivision (b) of section 1136 of the
tax law, next commencing at least sixty days after this act  shall  have
become  a law and shall apply to services rendered on or after such date
in accordance with the applicable transitional  provisions  in  sections
1106  and  1217 of the tax law; provided, further, that the commissioner
of taxation and finance shall be authorized on and after the  date  this
act  shall have become a law to adopt and amend any rules or regulations
and issue any procedure, forms or instructions  necessary  to  implement
this act on its effective date.


 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD14358-01-6