Senate Bill S3664A

2017-2018 Legislative Session

Provides sales and use tax exemption for services rendered for the maintenance of certain trucks

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Archive: Last Bill Status - In Senate Committee Finance 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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Bill Amendments

2017-S3664 - Details

See Assembly Version of this Bill:
A5051
Current Committee:
Senate Finance
Law Section:
Tax Law
Laws Affected:
Amd §§1105, 1107, 1108, 1109, 1115 & 1210, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: A6617
2011-2012: A5984
2013-2014: A6476
2015-2016: A3567
2019-2020: S836, A6216
2021-2022: S1694

2017-S3664 - Summary

Exempts services rendered with respect to the maintenance and repair of trucks having a gross weight exceeding 33,000 pounds from the state portion of the sales and compensating use tax.

2017-S3664 - Sponsor Memo

2017-S3664 - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3664
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                             January 25, 2017
                                ___________
 
 Introduced  by Sen. GALLIVAN -- read twice and ordered printed, and when
   printed to be committed to the Committee on  Energy  and  Telecommuni-
   cations
 
 AN  ACT to amend the tax law, in relation to sales and use tax exemption
   for services rendered with respect to the maintenance  and  repair  of
   trucks having a gross weight exceeding 33,000 pounds

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Paragraph 3 of subdivision (c) of section 1105 of  the  tax
 law is amended by adding a new subparagraph (xii) to read as follows:
   (XII)  SUCH  SERVICES  RENDERED  WITH  RESPECT  TO THE MAINTENANCE AND
 REPAIR OF TRUCKS AND PROPERTY USED BY OR PURCHASED FOR SUCH  TRUCKS,  AS
 SUCH TRUCKS AND PROPERTY ARE SPECIFIED IN PARAGRAPH FORTY-FOUR OF SUBDI-
 VISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS ARTICLE.
   §  2.  Clause  1 of subdivision (b) of section 1107 of the tax law, as
 amended by chapter 472 of the laws  of  2000,  is  amended  to  read  as
 follows:
   (1) The exemptions provided for in PARAGRAPH FORTY-FOUR OF SUBDIVISION
 (A)  AND subdivision (c) of section eleven hundred fifteen OF THIS ARTI-
 CLE AND THE EXCEPTION PROVIDED FOR IN SUBPARAGRAPH  (XII)  OF  PARAGRAPH
 THREE  OF  SUBDIVISION  (C)  OF SECTION ELEVEN HUNDRED FIVE OF THIS PART
 shall not apply to fuel, gas, electricity, refrigeration and steam,  and
 gas,  electric,  refrigeration  and steam service of whatever nature for
 use or consumption directly and exclusively in the  production  of  gas,
 electricity, refrigeration or steam.
   §  3.  Subdivision  (b)  of  section 1108 of the tax law is amended by
 adding a new paragraph 6 to read as follows:
   (6) THE EXEMPTION PROVIDED FOR IN PARAGRAPH FORTY-FOUR OF  SUBDIVISION
 (A)  OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS ARTICLE AND THE EXCEPTION
 PROVIDED FOR IN SUBPARAGRAPH (XII) OF PARAGRAPH THREE OF SUBDIVISION (C)
 OF SECTION ELEVEN HUNDRED FIVE OF THIS PART SHALL NOT APPLY.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

2017-S3664A (ACTIVE) - Details

See Assembly Version of this Bill:
A5051
Current Committee:
Senate Finance
Law Section:
Tax Law
Laws Affected:
Amd §§1105, 1107, 1108, 1109, 1115 & 1210, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: A6617
2011-2012: A5984
2013-2014: A6476
2015-2016: A3567
2019-2020: S836, A6216
2021-2022: S1694

2017-S3664A (ACTIVE) - Summary

Exempts services rendered with respect to the maintenance and repair of trucks having a gross weight exceeding 33,000 pounds from the state portion of the sales and compensating use tax.

2017-S3664A (ACTIVE) - Sponsor Memo

2017-S3664A (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  3664--A
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                             January 25, 2017
                                ___________
 
 Introduced  by Sen. GALLIVAN -- read twice and ordered printed, and when
   printed to be committed to the Committee on  Energy  and  Telecommuni-
   cations  --  recommitted  to  the Committee on Energy and Telecommuni-
   cations in  accordance  with  Senate  Rule  6,  sec.  8  --  committee
   discharged, bill amended, ordered reprinted as amended and recommitted
   to said committee
 
 AN  ACT to amend the tax law, in relation to sales and use tax exemption
   for services rendered with respect to the maintenance  and  repair  of
   trucks having a gross weight exceeding 33,000 pounds
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Paragraph 3 of subdivision (c) of section 1105 of  the  tax
 law is amended by adding a new subparagraph (xii) to read as follows:
   (XII)  SUCH  SERVICES  RENDERED  WITH  RESPECT  TO THE MAINTENANCE AND
 REPAIR OF TRUCKS AND PROPERTY USED BY OR PURCHASED FOR SUCH  TRUCKS,  AS
 SUCH TRUCKS AND PROPERTY ARE SPECIFIED IN PARAGRAPH FORTY-FIVE OF SUBDI-
 VISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS ARTICLE.
   §  2.  Clause  1 of subdivision (b) of section 1107 of the tax law, as
 amended by chapter 472 of the laws  of  2000,  is  amended  to  read  as
 follows:
   (1) The exemptions provided for in PARAGRAPH FORTY-FIVE OF SUBDIVISION
 (A)  AND subdivision (c) of section eleven hundred fifteen OF THIS ARTI-
 CLE AND THE EXCEPTION PROVIDED FOR IN SUBPARAGRAPH  (XII)  OF  PARAGRAPH
 THREE  OF  SUBDIVISION  (C)  OF SECTION ELEVEN HUNDRED FIVE OF THIS PART
 shall not apply to fuel, gas, electricity, refrigeration and steam,  and
 gas,  electric,  refrigeration  and steam service of whatever nature for
 use or consumption directly and exclusively in the  production  of  gas,
 electricity, refrigeration or steam.
   §  3.  Subdivision  (b)  of  section 1108 of the tax law is amended by
 adding a new paragraph 6 to read as follows:
   (6) THE EXEMPTION PROVIDED FOR IN PARAGRAPH FORTY-FIVE OF  SUBDIVISION
 (A)  OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS ARTICLE AND THE EXCEPTION
 PROVIDED FOR IN SUBPARAGRAPH (XII) OF PARAGRAPH THREE OF SUBDIVISION (C)
 OF SECTION ELEVEN HUNDRED FIVE OF THIS PART SHALL NOT APPLY.
              

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