Assembly Bill A5361

2017-2018 Legislative Session

Exempts coin-operated tire inflation equipment from sales and use taxes

download bill text pdf

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Archive: Last Bill Status - In Assembly Committee

  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2017-A5361 (ACTIVE) - Details

See Senate Version of this Bill:
S3975
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in Other Legislative Sessions:
2015-2016: A9373, S7025
2019-2020: A7383, S824

2017-A5361 (ACTIVE) - Summary

Exempts the service of inflating tires and other inflatable personal property from sales and use taxes.

2017-A5361 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5361
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 8, 2017
                                ___________
 
 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.
   §  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.
                                                            LBD09466-01-7

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