S T A T E O F N E W Y O R K
________________________________________________________________________
4809
2021-2022 Regular Sessions
I N A S S E M B L Y
February 8, 2021
___________
Introduced by M. of A. MANKTELOW -- 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-SIX
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-SIX AND FORTY-SEV-
EN 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.
§ 3. Subdivision (b) of section 1108 of the tax law is amended by
adding a new paragraph 6 to read as follows:
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD08511-01-1
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(6) THE EXEMPTIONS PROVIDED FOR IN PARAGRAPHS FORTY-SIX AND FORTY-SEV-
EN 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.
§ 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-SIX AND FORTY-SEVEN 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 46 and 47 to read as follows:
(46) 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.
(47) 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-SIX AND FORTY-SEVEN OF
SUBDIVISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER AND
THE EXCEPTIONS PROVIDED FOR IN SUBPARAGRAPHS (XII) AND (XIII) OF PARA-
GRAPH THREE OF SUBDIVISION (C) OF SECTION ELEVEN HUNDRED FIVE OF THIS
CHAPTER SHALL NOT APPLY so far as the provisions of such article twen-
ty-eight can be made applicable to the taxes imposed by such city or
county and with such limitations and special provisions as are set forth
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in this article. The taxes authorized under this subdivision may not be
imposed by a city or county unless the local law, ordinance or resol-
ution 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, 2021; 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, 2022.