S T A T E   O F   N E W   Y O R K
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                                  6617

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                              March 6, 2009
                               ___________

Introduced  by  M. of A. BURLING, BACALLES, ERRIGO, FINCH -- Multi-Spon-
  sored by -- M. of A.  KOLB -- read once and referred to the  Committee
  on Ways and Means

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 26,000 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-FOUR OF SUBDI-
VISION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS ARTICLE.
  S  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-FOUR 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.
  S  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-FOUR 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.
                                                           LBD06188-01-9
              

A. 6617                             2

  S 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 EXEMPTION PROVIDED FOR IN
PARAGRAPH FORTY-FOUR  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.  Such sections ELEVEN HUNDRED FIVE
AND ELEVEN HUNDRED TEN OF THIS PART and the other sections of this arti-
cle, 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.
  S 5. Subdivision (a) of section 1115 of the  tax  law  is  amended  by
adding a new paragraph 44 to read as follows:
  (44)   TRUCKS,  AS  SUCH  TERM  IS  DEFINED  IN  SECTION  ONE  HUNDRED
FIFTY-EIGHT OF THE VEHICLE AND TRAFFIC LAW, WHETHER PURCHASED OR LEASED,
AND PROPERTY INSTALLED ON SUCH VEHICLES FOR THEIR EQUIPPING, MAINTENANCE
OR REPAIR, PROVIDED SUCH VEHICLES HAVE  A  GROSS  VEHICLE  WEIGHT  WHICH
EXCEEDS TWENTY-SIX THOUSAND POUNDS.
  S  6.  Subparagraph  (i)  of paragraph 1 of subdivision (a) of section
1210 of the tax law, as amended by section 4 of part SS-1 of chapter  57
of the laws of 2008, is amended to read as follows:
  (i) 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 THAT THE
EXEMPTION PROVIDED IN PARAGRAPH FORTY-FOUR OF SUBDIVISION (A) OF SECTION
ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER AND THE EXCEPTION PROVIDED FOR IN
SUBPARAGRAPH (XII) OF PARAGRAPH THREE  OF  SUBDIVISION  (C)  OF  SECTION
ELEVEN  HUNDRED  FIVE  OF  THIS  CHAPTER  SHALL NOT APPLY, so far as the
provisions of such article twenty-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 in this article. The  taxes  author-
ized  under  this  subdivision  may  not  be imposed by a city or county
unless the local law, ordinance or resolution 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. Any local
law, ordinance or resolution enacted  by  any  city  of  less  than  one
million  or by any county or school district, imposing the taxes author-
ized by this subdivision, shall, notwithstanding any provision of law to
the contrary, exclude from the operation of such local taxes  all  sales
of  tangible  personal  property  for  use  or  consumption directly and
predominantly in the production  of  tangible  personal  property,  gas,

A. 6617                             3

electricity,  refrigeration  or steam, for sale, by manufacturing, proc-
essing, generating, assembly, refining, mining or  extracting;  and  all
sales of tangible personal property for use or consumption predominantly
either  in  the  production  of tangible personal property, for sale, by
farming or in a commercial horse boarding operation, or  in  both;  and,
unless such city, county or school district elects otherwise, shall omit
the  provision  for credit or refund contained in clause six of subdivi-
sion (a) of section eleven hundred nineteen of this chapter.  Any  local
law,  ordinance  or  resolution  enacted  by  any city, county or school
district, imposing the taxes authorized by this subdivision, shall  omit
the residential solar energy systems equipment exemption provided for in
subdivision  (ee),  the  clothing and footwear exemption provided for in
paragraph thirty of subdivision (a) and the qualified empire zone enter-
prise exemptions provided for  in  subdivision  (z)  of  section  eleven
hundred  fifteen  of  this  chapter,  unless such city, county or school
district elects otherwise as to either  such  residential  solar  energy
systems  equipment  exemption or such clothing and footwear exemption or
such qualified empire zone enterprise exemptions; provided that if  such
a  city  having  a  population of one million or more in which the taxes
imposed by section eleven hundred seven of this chapter  are  in  effect
enacts  the  resolution  described in subdivision (k) of this section or
repeals such resolution or enacts the resolution described  in  subdivi-
sion (l) of this section or repeals such resolution or enacts the resol-
ution  described  in  subdivision  (n)  of  this section or repeals such
resolution, such resolution or repeal shall also be deemed to amend  any
local  law, ordinance or resolution enacted by such a city imposing such
taxes pursuant to the authority of this subdivision, whether or not such
taxes are suspended at the time such city enacts its resolution pursuant
to subdivision (k), (l) or (n) of this section or at  the  time  of  any
such  repeal;  provided,  further, that any such local law, ordinance or
resolution and section eleven hundred seven of this chapter,  as  deemed
to be amended in the event a city of one million or more enacts a resol-
ution  pursuant  to the authority of subdivision (k), (l) or (n) of this
section, shall be further amended, as provided in section twelve hundred
eighteen of this subpart, so that the residential solar  energy  systems
equipment exemption or the clothing and footwear exemption or the quali-
fied  empire zone enterprise exemptions in any such local law, ordinance
or resolution or in such section eleven hundred seven are the  same,  as
the  case  may  be,  as  the  residential solar energy systems equipment
exemption provided for in subdivision (ee), the  clothing  and  footwear
exemption in paragraph thirty of subdivision (a) or the qualified empire
zone  enterprise exemptions in subdivision (z) of section eleven hundred
fifteen of this chapter.
  S 7. This act shall take effect December 1,  2009;  provided  however,
that  the  exemption  and exception provided for in sections one through
six of this act shall apply to retail sales  or  uses  occurring  on  or
after December 1, 2009.