|Assembly Actions - Lowercase
Senate Actions - UPPERCASE
|Apr 29, 2019||referred to ways and means|
assembly Bill A7383
Current Bill Status - In Assembly Committee
- In Committee
- On Floor Calendar
- Passed Senate
- Passed Assembly
- Delivered to Governor
- Signed/Vetoed by Governor
A7383 (ACTIVE) - Details
A7383 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 7383 2019-2020 Regular Sessions I N A S S E M B L Y April 29, 2019 ___________ Introduced by M. of A. THIELE -- read once and referred to the Committee on Ways and Means 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. LBD06023-01-9
Open Legislation comments facilitate discussion of New York State legislation. All comments are subject to moderation. Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity or hate speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Comment moderation is generally performed Monday through Friday.
By contributing or voting you agree to the Terms of Participation and verify you are over 13.