Senate Bill S345

2017-2018 Legislative Session

Repeals the sales tax on transportation service

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations 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-S345 (ACTIVE) - Details

Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §§1101 & 1213, rpld §1105 sub (c) ¶10, §1111 sub (o), §1115 sub (hh), §1283, Tax L
Versions Introduced in Other Legislative Sessions:
2013-2014: S4464
2015-2016: S1282

2017-S345 (ACTIVE) - Summary

Repeals the sales tax on transportation service; excludes from the definition of "affiliated livery vehicle" in a city of a population of one million or more, for-hire vehicles dispatched from a central facility for which more than 90% of its for-hire business is generated by electronic hail.

2017-S345 (ACTIVE) - Sponsor Memo

2017-S345 (ACTIVE) - Bill Text download pdf

                     S T A T E   O F   N E W   Y O R K
                        2017-2018 Regular Sessions
                             I N  S E N A T E
                              January 4, 2017
 Introduced  by  Sen. PERALTA -- 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 the imposition of sales  tax
   upon  transportation service; and to repeal certain provisions of such
   law relating thereto
   Section  1. Paragraph 34 of subdivision (b) of section 1101 of the tax
 law, as amended by section 1 of part WW of chapter 57  of  the  laws  of
 2010, is amended to read as follows:
   (34)  Transportation service. The service of transporting, carrying or
 conveying a person or persons by livery service;  whether  to  a  single
 destination  or  to  multiple destinations; and whether the compensation
 paid by or on behalf of the passenger is based on  mileage,  trip,  time
 consumed  or  any  other  basis.  A service that begins and ends in this
 state is deemed intra-state even if it passes outside this state  during
 a  portion of the trip. However, transportation service does not include
 transportation of persons in connection  with  funerals.  Transportation
 service  includes  transporting,  carrying, or conveying property of the
 person being transported, whether owned  by  or  in  the  care  of  such
 person.  In  addition to what is included in the definition of "receipt"
 in paragraph three of this subdivision, receipts from the sale of trans-
 portation  service  subject  to  tax  include  any  handling,  carrying,
 baggage,  booking service, administrative, mark-up, additional, or other
 charge, of any nature,  made  in  conjunction  with  the  transportation
 service.  Livery  service means service provided by limousine, black car
 or other motor vehicle, with a driver, but excluding (i) a taxicab, (ii)
 a bus, and (iii), in a city of one million or more  in  this  state,  an
 affiliated  livery  vehicle, and excluding any scheduled public service.
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets


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