Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Mar 17, 2010 |
print number 4551a |
Mar 17, 2010 |
amend (t) and recommit to investigations and government operations |
Jan 06, 2010 |
referred to investigations and government operations |
May 26, 2009 |
reported and committed to finance |
Apr 24, 2009 |
referred to investigations and government operations |
Senate Bill S4551
2009-2010 Legislative Session
Sponsored By
(D) Senate District
Archive: Last Bill Status - In Senate Committee Investigations And Government Operations 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
Actions
Bill Amendments
2009-S4551 - Details
- Current Committee:
- Senate Investigations And Government Operations
- Law Section:
- Tax Law
- Laws Affected:
- Amd §1115, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2011-2012:
S2678
2013-2014: S273
2015-2016: S815
2009-S4551 - Sponsor Memo
BILL NUMBER: S4551 TITLE OF BILL : An act to amend the tax law, in relation to providing an exemption from sales and compensating use taxes for certain aircraft purchased in the state; and to amend chapter 60 of the laws of 2004, amending the tax law relating to exempting parts used exclusively to maintain, repair, overhaul or rebuild aircraft or services associated therewith from the sales and compensating use tax, in relation to eliminating the expiration of the provisions thereof PURPOSE OF THE BILL : This bill would repeal the December 1, 2009 sunset of the sales tax exemption on the maintenance, repair, overhaul or rebuilding of aircraft and to exempt from sales and use taxes the purchase of general aviation aircraft. SUMMARY OF SPECIFIC PROVISIONS : § 1-This act shall be known and may be cited as the "New York Aviation Jobs Act". § 2- Amends Tax Law § 1115(dd) by amending paragraph 1 to exempt from sales and use taxation the purchase of general aviation aircraft similar to the current exemption granted to commercial service aircraft. § 3- Repeals the December 1, 2009 expiration date of the current sales
2009-S4551 - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 4551 2009-2010 Regular Sessions I N S E N A T E April 24, 2009 ___________ Introduced by Sen. STACHOWSKI -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations AN ACT to amend the tax law, in relation to providing an exemption from sales and compensating use taxes for certain aircraft purchased in the state; and to amend chapter 60 of the laws of 2004, amending the tax law relating to exempting parts used exclusively to maintain, repair, overhaul or rebuild aircraft or services associated therewith from the sales and compensating use tax, in relation to eliminating the expira- tion of the provisions thereof THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. This act shall be known and may be cited as the "New York aviation jobs act". S 2. Paragraph 1 of subdivision (dd) of section 1115 of the tax law, as added by section 1 of part L of chapter 60 of the laws of 2004, is amended to read as follows: (1) Services otherwise taxable under paragraph three of subdivision (c) of section eleven hundred five or under section eleven hundred ten of this article, SALES OF GENERAL AVIATION AIRCRAFT, and tangible personal property purchased and used by the person who sells such services in performing such services, where such property becomes a physical component part of the property upon which the services are performed or where such property is a lubricant applied to aircraft, shall be exempt from tax under this article where such services are performed on aircraft. S 3. Section 2 of part L of chapter 60 of the laws of 2004, amending the tax law relating to exempting parts used exclusively to maintain, repair, overhaul or rebuild aircraft or services associated therewith from the sales and compensating use tax, is amended to read as follows: EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD05313-02-9
2009-S4551A (ACTIVE) - Details
- Current Committee:
- Senate Investigations And Government Operations
- Law Section:
- Tax Law
- Laws Affected:
- Amd §1115, Tax L
- Versions Introduced in Other Legislative Sessions:
-
2011-2012:
S2678
2013-2014: S273
2015-2016: S815
2009-S4551A (ACTIVE) - Sponsor Memo
BILL NUMBER: S4551A TITLE OF BILL : An act to amend the tax law, in relation to providing an exemption from sales and compensating use taxes for certain aircraft purchased in the state PURPOSE OF THE BILL : This bill would exempt from sales and use taxes the purchase of general aviation aircraft. SUMMARY OF SPECIFIC PROVISIONS : § 1-This act shall be known and may be cited as the "New York Aviation Jobs Act". § 2- Amends Tax Law § 1115(dd) by amending paragraph 1 to exempt from sales and use taxation the purchase of general aviation aircraft similar to the current exemption granted to commercial service aircraft. § 3- Effective date. JUSTIFICATION : Airports are one of the economic engines that fuel growth in the
2009-S4551A (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 4551--A 2009-2010 Regular Sessions I N S E N A T E April 24, 2009 ___________ Introduced by Sen. STACHOWSKI -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations -- recommitted to the Committee on Investi- gations and Government Operations in accordance with Senate Rule 6, sec. 8 -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT to amend the tax law, in relation to providing an exemption from sales and compensating use taxes for certain aircraft purchased in the state THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. This act shall be known and may be cited as the "New York aviation jobs act". S 2. Paragraph 1 of subdivision (dd) of section 1115 of the tax law, as added by section 1 of part L of chapter 60 of the laws of 2004, is amended to read as follows: (1) Services otherwise taxable under paragraph three of subdivision (c) of section eleven hundred five or under section eleven hundred ten of this article, SALES OF GENERAL AVIATION AIRCRAFT, and tangible personal property purchased and used by the person who sells such services in performing such services, where such property becomes a physical component part of the property upon which the services are performed or where such property is a lubricant applied to aircraft, shall be exempt from tax under this article where such services are performed on aircraft. S 3. This act shall take effect immediately, and shall apply to sales made, and uses occurring on or after such date in accordance with the applicable transitional provisions of sections 1106 and 1217 of the tax law. The commissioner of taxation and finance shall be immediately authorized to adopt and amend any rules or regulations and issue any procedure, forms or instructions necessary to implement section one of 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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