Senate Bill S345

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    345
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              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
 
   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, 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
              

                       [ ] is old law to be omitted.
                                                            LBD00072-01-7

 S. 345                              2
 
 Limousine means a vehicle with a seating  capacity  of  up  to  fourteen
 persons,  excluding  the  driver.  Black  car  means  a for-hire vehicle
 dispatched from a central facility. "Affiliated livery vehicle" means  a
 for-hire  motor  vehicle  with  a seating capacity of up to six persons,
 including the driver, [other than a black car or luxury limousine,] that
 is authorized and licensed by the taxi and  limousine  commission  of  a
 city  of  one million or more to be dispatched by a base station located
 in such a city and regulated by such taxi and limousine commission;  and
 the  charges for service provided by an affiliated livery vehicle are on
 the basis of flat rate, time, mileage, or zones and not on a  garage  to
 garage basis.  AN AFFILIATED LIVERY VEHICLE SHALL NOT INCLUDE A FOR-HIRE
 VEHICLE  DISPATCHED  FROM  A CENTRAL FACILITY WHICH HAS CERTIFIED TO THE
 SATISFACTION OF THE TAXI AND LIMOUSINE COMMISSION OF A CITY WITH A POPU-
 LATION OF ONE MILLION OR MORE THAT MORE THAN NINETY PERCENT OF ITS  FOR-
 HIRE BUSINESS IS CONDUCTED BY ELECTRONIC HAIL.
   § 2. Paragraph 10 of subdivision (c) of section 1105 of the tax law is
 REPEALED.
   § 3. Subdivision (o) of section 1111 of the tax law is REPEALED.
   § 4. Subdivision (hh) of section 1115 of the tax law is REPEALED.
   §  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 follow:
   § 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
 distribution  by  the commissioner to such taxing jurisdiction or juris-
 dictions. For the purposes of this section delivery shall be  deemed  to
 include transfer of possession to the purchaser and the receiving of the
 property or of the service, including prepaid telephone calling service,
 by the purchaser. [Notwithstanding the foregoing, where a transportation
 service  described in paragraph ten of subdivision (c) of section eleven
 hundred five of this chapter begins in  one  jurisdiction  but  ends  in
 another  jurisdiction, any tax imposed pursuant to the authority of this
 article shall be due the jurisdiction or jurisdictions where the service
 commenced.]
   § 6. Section 1283 of the tax law is REPEALED.
   § 7. This act shall take effect on the first of July  next  succeeding
 the date on which it shall have become a law.