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Senate Bill S824

2019-2020 Legislative Session

Exempts coin-operated tire inflation equipment from sales and use taxes

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Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

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2019-S824 (ACTIVE) - Details

See Assembly Version of this Bill:
A7383
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §1115, Tax L
Versions Introduced in Other Legislative Sessions:
2015-2016: S7025, A9373
2017-2018: S3975, A5361

2019-S824 (ACTIVE) - Summary

Exempts the service of inflating tires and other inflatable personal property from sales and use taxes.

2019-S824 (ACTIVE) - Sponsor Memo

2019-S824 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    824
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                              January 9, 2019
                                ___________
 
 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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