| Date of Action |
Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|---|---|
| Jan 03, 2024 |
referred to budget and revenue |
| Jan 04, 2023 |
referred to budget and revenue |
Senate Bill S247
2023-2024 Legislative Session
Sponsored By
(R, C) 60th Senate District
Archive: Last Bill Status - In Senate Committee Budget And Revenue Committee
Actions
2023-S247 (ACTIVE) - Details
- Current Committee:
- Senate Budget And Revenue
- Law Section:
- Tax Law
- Laws Affected:
- Amd §1115, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2017-2018:
S8375
2019-2020: S1331
2021-2022: S2271
2025-2026: S636
2023-S247 (ACTIVE) - Sponsor Memo
BILL NUMBER: S247
SPONSOR: GALLIVAN
TITLE OF BILL:
An act to amend the tax law, in relation to a sales and use tax
exemption for school buses and related items
PURPOSE:
This legislation would exempt from sales and use taxes the purchase of a
school bus and any parts, equipment, lubricants and.fuel used for the
exclusive purpose of transporting certain persons to or from school or
school activities.
SUMMARY OF PROVISIONS:
Section 1 of the bill would amend . 1115(a) of the Tax law governing
exemptions from sales and use taxes by adding a newparagraph to author-
ize school buses and related items to be exempt from said tax.
Section 2 establishes the effective date.
2023-S247 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
247
2023-2024 Regular Sessions
I N S E N A T E
(PREFILED)
January 4, 2023
___________
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 a sales and use tax
exemption for school buses and related items
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Subdivision (a) of section 1115 of the tax law is amended
by adding a new paragraph 47 to read as follows:
(47) SCHOOL BUSES AS SUCH TERM IS DEFINED IN SECTION ONE HUNDRED
FORTY-TWO OF THE VEHICLE AND TRAFFIC LAW, AND PARTS, EQUIPMENT, LUBRI-
CANTS AND FUEL PURCHASED AND USED IN THEIR OPERATION.
§ 2. This act shall take effect on the first day of a quarterly sales
tax period, as set forth in subdivision (b) of section 1136 of the tax
law, next succeeding April 1, 2024. Effective immediately, the addition,
amendment and/or repeal of any rule or regulation necessary for the
implementation of this act on its effective date are authorized to be
made and completed on or before such effective date.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD00204-01-3
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