senate Bill S4633

2015-2016 Legislative Session

Eliminates the sales tax on transportation services; repealer

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

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

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view actions (2)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 06, 2016 referred to investigations and government operations
Apr 01, 2015 referred to investigations and government operations

S4633 (ACTIVE) - Details

Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Rpld §1101 sub (b) ¶34, §1105 sub (c) ¶10, §1106 sub (l), §1111 sub (o), amd §1213, Tax L
Versions Introduced in 2013-2014 Legislative Session:

S4633 (ACTIVE) - Summary

Eliminates the sales tax on transportation services.

S4633 (ACTIVE) - Sponsor Memo

S4633 (ACTIVE) - Bill Text download pdf

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


                       2015-2016 Regular Sessions

                            I N  S E N A T E

                              April 1, 2015

Introduced by Sen. MARCHIONE -- 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 eliminating sales tax on
  transportation services; and to repeal certain provisions of such  law
  relating thereto


  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law is REPEALED.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
  S 3. Subdivision (1) of section 1106 of the tax law is REPEALED.
  S 4. Subdivision (o) of section 1111 of the tax law is REPEALED.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 follows:
  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,
county and school district in which delivery occurs or will  occur,  for

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


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