senate Bill S824

2019-2020 Legislative Session

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

download bill text pdf

Sponsored By

Current Bill Status - In Senate Committee Investigations And Government Operations Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

view actions (1)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 09, 2019 referred to investigations and government operations

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

S824 (ACTIVE) - Summary

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

S824 (ACTIVE) - Sponsor Memo

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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