S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5597
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 13, 2019
                                ___________
 
 Introduced  by  M.  of  A.  MANKTELOW  -- Multi-Sponsored by -- M. of A.
   HAWLEY, McDONOUGH, STEC -- read once and referred to the Committee  on
   Ways and Means
 
 AN  ACT  to  amend  the  tax law, in relation to exempting certain motor
   vehicles, parts and services  therefor  and  railroad  rolling  stock,
   parts  and services therefor from the sales and use tax imposed by the
   state
 
   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 two new subparagraphs (xii) and (xiii) to  read
 as follows:
   (XII)  SERVICES RENDERED WITH RESPECT TO THE MAINTENANCE AND REPAIR OF
 RAILROAD AND ROLLING STOCK, PARTS THEREOF AND THE STRUCTURAL  COMPONENTS
 OF  THE RAILROAD AS DEFINED IN PARAGRAPH FORTY-SIX OF SUBDIVISION (A) OF
 SECTION ELEVEN HUNDRED FIFTEEN OF THIS ARTICLE.
   (XIII) SERVICES RENDERED WITH RESPECT TO THE MAINTENANCE AND REPAIR OF
 MOTOR VEHICLES AND THE PARTS THEREOF AS DEFINED IN PARAGRAPH  FORTY-FIVE
 OF SUBDIVISION (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 PARAGRAPHS FORTY-FIVE AND FORTY-SIX
 OF SUBDIVISION (A) AND subdivision (c) of section eleven hundred fifteen
 OF  THIS  ARTICLE AND THE EXCEPTIONS PROVIDED FOR IN SUBPARAGRAPHS (XII)
 AND (XIII) 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 exclu-
 sively in the production of gas, electricity, refrigeration or steam.

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD08938-01-9
              

 A. 5597                             2
 
   § 3. Subdivision (b) of section 1108 of the  tax  law  is  amended  by
 adding a new paragraph 6 to read as follows:
   (6) THE EXEMPTIONS PROVIDED FOR IN PARAGRAPHS FORTY-FIVE AND FORTY-SIX
 OF SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS ARTICLE AND
 THE  EXCEPTIONS  PROVIDED FOR IN SUBPARAGRAPHS (XII) AND (XIII) OF PARA-
 GRAPH THREE OF SUBDIVISION (C) OF SECTION ELEVEN HUNDRED  FIVE  OF  THIS
 PART SHALL NOT APPLY.
   §  4.  Subdivision  (a)  of section 1109 of the tax law, as amended by
 section 1 of part BB of chapter 61 of the laws of 2005,  is  amended  to
 read as follows:
   (a)  General.  In  addition  to  the  taxes imposed by sections eleven
 hundred five and eleven hundred ten of this  [article]  PART,  there  is
 hereby  imposed within the territorial limits of the metropolitan commu-
 ter transportation district created and established pursuant to  section
 twelve  hundred sixty-two of the public authorities law, and there shall
 be paid, additional taxes, at the rate of three-eighths of one  percent,
 which shall be identical to the taxes imposed by sections eleven hundred
 five  and  eleven  hundred  ten of this [article] PART, EXCEPT THAT WITH
 RESPECT TO THE TAX IMPOSED BY THIS SECTION THE EXEMPTIONS  PROVIDED  FOR
 IN  PARAGRAPHS  FORTY-FIVE  AND  FORTY-SIX OF SUBDIVISION (A) OF SECTION
 ELEVEN HUNDRED FIFTEEN OF THIS ARTICLE AND THE EXCEPTIONS  PROVIDED  FOR
 IN  SUBPARAGRAPHS (XII) AND (XIII) OF PARAGRAPH THREE OF SUBDIVISION (C)
 OF SECTION ELEVEN HUNDRED FIVE  OF  THIS  PART  SHALL  NOT  APPLY.  Such
 sections  ELEVEN  HUNDRED  FIVE  AND  ELEVEN  HUNDRED  TEN and the other
 sections of  this  article,  including  the  definition  and  THE  OTHER
 exemption  provisions,  shall apply for purposes of the taxes imposed by
 this section in the same manner and with the same force and effect as if
 the language of those sections had been incorporated in full  into  this
 section and had expressly referred to the taxes imposed by this section.
   §  5.  Subdivision  (a)  of  section 1115 of the tax law is amended by
 adding two new paragraphs 45 and 46 to read as follows:
   (45) MOTOR VEHICLES AS DEFINED IN  SUBDIVISION  TWO  OF  SECTION  FIVE
 HUNDRED ONE OF THIS CHAPTER WHETHER PURCHASED OR LEASED AND PARTS THERE-
 OF  AND  THE  SERVICES  RENDERED WITH RESPECT TO THE MAINTENANCE OF SUCH
 MOTOR VEHICLES AND PARTS.
   (46) RAILROAD ROLLING STOCK WHETHER PURCHASED OR LEASED BY A  RAILROAD
 WHICH  IS  ENGAGED  IN INTRASTATE OR INTERSTATE COMMERCE, PARTS THEREOF,
 STRUCTURAL COMPONENTS RELATING TO THE RIGHT  OF  WAY  OF  THE  RAILROAD,
 SERVICES  RENDERED  WITH  RESPECT  TO  THE MAINTENANCE OF SUCH VEHICLES,
 PARTS AND STRUCTURAL COMPONENTS. THE TERM "STRUCTURAL COMPONENTS"  SHALL
 INCLUDE  BUT  IS NOT LIMITED TO RAIL, BRIDGES, CROSSING ARMS AND TRAFFIC
 SIGNALS.
   § 6. The opening paragraph  of  paragraph  1  of  subdivision  (a)  of
 section 1210 of the tax law, as amended by section 2 of part WW of chap-
 ter 60 of the laws of 2016, is amended to read as follows:
   Either,  all  of  the  taxes described in article twenty-eight of this
 chapter, at the same uniform rate, as to which taxes all  provisions  of
 the  local  laws, ordinances or resolutions imposing such taxes shall be
 identical, except as to rate and except as otherwise provided, with  the
 corresponding  provisions  in  such  article twenty-eight, including the
 definition  and  exemption  provisions  of  such  article,  EXCEPT   THE
 EXEMPTIONS PROVIDED FOR IN PARAGRAPHS FORTY-FIVE AND FORTY-SIX OF SUBDI-
 VISION  (A)  OF  SECTION  ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER AND THE
 EXCEPTIONS PROVIDED FOR IN SUBPARAGRAPHS (XII) AND (XIII)  OF  PARAGRAPH
 THREE  OF SUBDIVISION (C) OF SECTION ELEVEN HUNDRED FIVE OF THIS CHAPTER
 SHALL NOT APPLY so far as the provisions of  such  article  twenty-eight

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 can  be  made applicable to the taxes imposed by such city or county and
 with such limitations and special provisions as are set  forth  in  this
 article.  The taxes authorized under this subdivision may not be imposed
 by  a  city  or  county  unless  the  local law, ordinance or resolution
 imposes such taxes so as to  include  all  portions  and  all  types  of
 receipts,  charges  or rents, subject to state tax under sections eleven
 hundred five and eleven hundred ten of this chapter, except as otherwise
 provided.
   § 7. This act shall take effect December 1, 2019;  provided,  however,
 that  the exemptions and exceptions provided for in sections one through
 six of this act shall apply to retail sales or  uses  occurring  on  and
 after January 1, 2020.