|Assembly Actions - Lowercase
Senate Actions - UPPERCASE
|Jan 06, 2016||referred to investigations and government operations|
|Apr 01, 2015||referred to investigations and government operations|
senate Bill S4633
Archive: Last Bill Status - In Senate Investigations And Government Operations Committee
- In Committee
- On Floor Calendar
- Passed Senate
- Passed Assembly
- Delivered to Governor
- Signed/Vetoed by Governor
S4633 - Details
- 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 - Sponsor Memo
BILL NUMBER:S4633 TITLE OF BILL: 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 PURPOSE: The purpose of this bill is to repeal the sales tax and related expenses charged on certain transportation services. SUMMARY OF PROVISIONS: Section 1 repeals paragraph 34 of subdivision (b) of section 1101 of the tax law. Section 2 repeals paragraph 10 of subdivision (c) of section 1105 of the tax law. Section 3 repeals subdivision (1) of section 1106 of the tax law. Section 4 repeals subdivision (o) of section 1111 of the tax law. Section 5 amends section 1213 of the tax law to exclude certain transportation services from collecting sales tax on the services provided.
S4633 - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 4633 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 THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: 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 Paragraph 34 of subdivision (b) of section 1101 of the tax law is REPEALED.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 Paragraph 10 of subdivision (c) of section 1105 of the tax law is REPEALED. 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 Subdivision (1) of section 1106 of the tax law is REPEALED.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 Subdivision (o) of section 1111 of the tax law is REPEALED.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. LBD02819-01-5
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