| Assembly Actions - Lowercase Senate Actions - UPPERCASE |
|
|---|---|
| Jun 15, 2016 | referred to ways and means delivered to assembly passed senate |
| Jun 08, 2016 | ordered to third reading cal.1574 committee discharged and committed to rules |
| May 04, 2016 | reported and committed to finance |
| Mar 17, 2016 | referred to investigations and government operations |
senate Bill S7025
2015-2016 Legislative Session
Sponsored By
Michael Venditto
(R, C, IP) 0 Senate District
Archive: Last Bill Status - Passed Senate
- Introduced
- In Committee
- On Floor Calendar
- Passed Senate
- Passed Assembly
- Delivered to Governor
- Signed/Vetoed by Governor
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S7025 (ACTIVE) - Details
S7025 (ACTIVE) - Sponsor Memo
BILL NUMBER: S7025 TITLE OF BILL : An act to amend the tax law, in relation to exempting coin-operated tire inflation equipment from sales and use taxes PURPOSE : The purpose of this bill is to exempt small businesses that operate coin-operated air machines from sales and use taxes. These taxes, and the corresponding paperwork associated with them, are onerous on the small businesses that generally operate these machines and exempting them will aid those businesses to grow and prosper. SUMMARY OF PROVISIONS : Section one of the bill adds a new paragraph (3) to subdivision (t) of § 1115 of the Tax Law to exempt coin operated tire inflation machines used in gas stations or elsewhere from sales and compensating use taxes. Section one of the bill also renumbers existing paragraph (3) to paragraph (4). JUSTIFICATION : Under Chapter 389 of the Laws of 1997 (Part A, § 93), the Tax Law was amended to require that coin-operated vacuum machines in car wash
S7025 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
7025
I N S E N A T E
March 17, 2016
___________
Introduced by Sen. VENDITTO -- 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 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
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