Senate Bill S1694

2021-2022 Legislative Session

Provides sales and use tax exemption for services rendered for the maintenance of certain trucks

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Budget And Revenue Committee


  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2021-S1694 (ACTIVE) - Details

Current Committee:
Senate Budget And Revenue
Law Section:
Tax Law
Laws Affected:
Amd §§1105, 1107, 1108, 1109, 1115 & 1210, Tax L
Versions Introduced in Other Legislative Sessions:
2017-2018: S3664
2019-2020: S836

2021-S1694 (ACTIVE) - Summary

Exempts services rendered with respect to the maintenance and repair of trucks having a gross weight exceeding 33,000 pounds from the state portion of the sales and compensating use tax.

2021-S1694 (ACTIVE) - Sponsor Memo

2021-S1694 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1694
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                             January 14, 2021
                                ___________
 
 Introduced  by Sen. GALLIVAN -- read twice and ordered printed, and when
   printed to be committed to the Committee on Budget and Revenue
 
 AN ACT to amend the tax law, in relation to sales and use tax  exemption
   for  services  rendered  with respect to the maintenance and repair of
   trucks having a gross weight exceeding 33,000 pounds

   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 a new subparagraph (xii) to read as follows:
   (XII) SUCH SERVICES RENDERED  WITH  RESPECT  TO  THE  MAINTENANCE  AND
 REPAIR  OF  TRUCKS AND PROPERTY USED BY OR PURCHASED FOR SUCH TRUCKS, AS
 SUCH TRUCKS AND PROPERTY ARE SPECIFIED IN PARAGRAPH FORTY-SIX OF  SUBDI-
 VISION (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 PARAGRAPH FORTY-SIX OF SUBDIVISION
 (A) AND subdivision (c) of section eleven hundred fifteen OF THIS  ARTI-
 CLE  AND  THE  EXCEPTION PROVIDED FOR IN SUBPARAGRAPH (XII) 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 exclusively 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:
   (6)  THE  EXEMPTION PROVIDED FOR IN PARAGRAPH FORTY-SIX OF SUBDIVISION
 (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS ARTICLE AND THE  EXCEPTION
 PROVIDED FOR IN SUBPARAGRAPH (XII) OF PARAGRAPH THREE OF SUBDIVISION (C)
 OF SECTION ELEVEN HUNDRED FIVE OF THIS PART SHALL NOT APPLY.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD04198-01-1
              

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