|Assembly Actions - Lowercase
Senate Actions - UPPERCASE
|Jan 03, 2018||referred to investigations and government operations|
|Jan 31, 2017||referred to investigations and government operations|
senate Bill S3975
Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee
- In Committee
- On Floor Calendar
- Passed Senate
- Passed Assembly
- Delivered to Governor
- Signed/Vetoed by Governor
S3975 (ACTIVE) - Details
S3975 (ACTIVE) - Sponsor Memo
BILL NUMBER: S3975 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
S3975 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 3975 2017-2018 Regular Sessions I N S E N A T E January 31, 2017 ___________ Introduced by Sen. BOYLE -- 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. § 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.
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